Auditing and assurance: the role of audit firm culture – FAR Conference 2024

On June 24 and 25 2024, the annual conference of the Foundation for Auditing Research (FAR) took place, led by conference chair Philip Wallage. This year’s conference theme was ‘Auditing and Assurance: The Role of Audit Firm Culture.’ The focus was on the role of audit firm culture in influencing audit quality, emphasizing the challenges of dissecting, fostering and regulating a positive and productive organizational culture. The paper presentations and discussions emphasized the need for continuous dialogue, collaboration and innovation within audit firms to enhance leadership, manage cultural differences across teams, and integrate technology into auditing practices effectively. The two-day program included an introduction to the conference theme, two lectures, two panel sessions, six research presentations and a wrap-up. This article presents summaries of these sessions. 1