The Center for Audit Quality and the American Accounting Association’s Auditing Section have picked three new academic research projects to support by giving researchers access to audit practitioners.

Of the proposals the CAQ and the AA received this year for their Access to Audit Personnel Program, the review committee chose the following projects:

• Joseph Brazel, North Carolina State University, Evidencing Professional Skepticism in the Time Budget (with Christine Gimbar, DePaul University; Eldar Maksymov, Arizona State University; and Tammie Schaefer, University of Missouri - Kansas City);

• Cassandra Estep, Emory University, Mitigating the Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting (with Anthony Bucaro, Case Western Reserve University; and Tim Bauer, University of Illinois Champaign-Urbana); and

• Tracie Majors, University of Southern California, Learning from Prior Year Workpapers (with Sarah Bonner of the University of Southern California).

Under the program, the university researchers will be able to draw on auditors at firms that are part of the CAQ’s Governing Board: BDO, Crowe, Deloitte, EY, Grant Thornton, KPMG, PwC and RSM.

“We’re pleased to assist researchers again this year by linking them with study participants from CAQ member firms,” said CAQ Executive Director Cindy Fornelli in a statement. “Academic research is a vital tool for the profession as we work to continuously improve audit quality for the benefit of investors and our capital markets.”

The Access to Audit Personnel Program is now in its fifth year and has already supported 19 academic projects and provided access to 4,566 auditors.

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

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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.