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CAQ Funds More Academic Research on Auditing

The Center for Audit Quality is providing support for more independent auditing-related research by picking two new academic research proposals for funding.

In response to a request for proposals issued last November, academics from around the world submitted proposals that addressed topics such as Data Analytics, Audits of ICFR, Auditing Accounting Estimates and Fair Value Measurements, Audit Quality Indicators, Audit Committee Effectiveness, Corporate Sustainability Reporting, Professional Skepticism, and other research topics of interest to the CAQ.

The CAQ’s Research Advisory Board, composed of members from academia and the auditing profession, selected the following projects to receive funding:

• Are Auditors’ Judgments Adversely Affected by the Money Illusion? Patrick Hopkins, Spencer Anderson, Lori Shefchik Bhaskar, and Leslie Hodder, all from Indiana University

• Is Audit Firm Commitment to Work-Life Balance Reflected in Supervisor Perceptions and Decisions Impacting Subordinate Career Progression? Mary Sasmaz, Case Western Reserve University

“The CAQ recognizes the importance of independent research to the profession and we are pleased to support these researchers as they embark on their projects,” said CAQ executive director Cindy Fornelli in a statement. “The RAB has done a commendable job of conducting a thorough review and identifying outstanding projects to support.”

This is the eighth year that the CAQ has funded scholarly academic research. Since 2009, the CAQ has provided 30 grants to fund academic research.

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