The Center for Audit Quality and the Auditing Section of the American Accounting Association have elected to support three projects through their Access to Audit Personnel Program, which connects academics with audit practitioners to participate in research projects.

“"The CAQ values its strong relationship with the academic community, and we are delighted to coordinate the collection of data from audit personnel at our member firms again this year,” said CAQ Executive Director Cindy Fornelli in a statement. “Academic research is crucial as we work together to advance audit quality for the benefit of investors and our capital markets.”

Center for Audit Quality executive director Cindy Fornelli at the CAQ's 10th anniversary event
Center for Audit Quality executive director Cindy Fornelli at the CAQ's 10th anniversary event Courtesy of the CAQ

The review committee picked the following projects to support:

• Erin Hamilton, University of Nevada, Las Vegas, Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements (with Jason Smith, University of Nevada, Las Vegas)

• Christy Sims, University of Georgia, Improving Auditors' Review of Complex Evidence Sets (with Justin Leiby, University of Georgia; and Jacqueline S. Hammersley, University of Georgia)

• Dan Zhou, University of Illinois at Urbana-Champagne, Promoting Proactive Auditing Behaviors (with Mark Peecher, University of Illinois at Urbana-Champagne; and Michael Ricci, University of Florida)

The Access to Audit Personnel Program will link the researchers with around 430 auditors at CAQ Governing Board firms. The CAQ and the AAA Auditing Section have supported 22 academic projects over the past six years of the program and given researchers access to nearly 5,000 audit practitioners.

“The Access to Audit Personnel Program is important for promoting judgment and decision-making research in accounting and auditing,” stated Rick Hatfield, president of the AAA Auditing Section and Fayard Endowed Chair in Accounting at the University of Alabama. “We are pleased to help researchers clear a major hurdle of academic research by connecting them with real-life auditors.”

Information on the program and the evaluation criteria are available in a Request for Proposals for the 2019 award cycle on the CAQ’s website. Proposals are due Feb. 4, 2019.

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Michael Cohn

Michael Cohn

Michael Cohn, editor-in-chief of AccountingToday.com, has been covering business and technology for a variety of publications since 1985.