The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have implemented a program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The Access to Audit Personnel program has the backing of the CAQ Governing Board, which is committed to its success. The first phase of this program was limited to projects where the Principal Investigator is a doctoral student or an assistant professor seeking tenure. The second phase includes an expansion to accept proposals where the principal investigator is a tenured faculty member. However, the Access Review Committee will continue to reserve awards to doctoral students and tenure-track professors. There is no funding available for this program–only a commitment by the firms to help obtain access to audit staff for your research.
The 2018 request for proposals is available, with a deadline of February 1, 2018. Interested researchers must submit their proposal and data collection protocol using the online submission process. There is no fee for proposal submissions. Learn more about the application and review process here.
If you are interested in conducting private company assurance research, please consider submitting a proposal to the AICPA’s Assurance Research Advisory Group.