The American Institute of CPAs has awarded research grants to accounting and management professors from the University of California, Rice University and the University of Melbourne, Australia.
One research grant was awarded to Barry Mishra and Erik Rolland of the University of California, Riverside. They will study a strategic framework for internal control risk identification and analysis.
The other went to Shannon W. Anderson of Rice University and Anne M. Lillis of the University of Melbourne. They will study the impact of firm strategy and culture on cost restructuring, an extension of research they are currently conducting in Australia. The study will involve a survey of AICPA members to provide data on cost management and cost-restructuring decisions.
The awards were granted in collaboration with the Management Accounting Section of the American Accounting Association. The researchers are expected to complete their work by July 2009 and publish the results in a major academic journal.
