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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 online submission form for the 2022 grant cycle is now open. The deadline for submitting proposals will be Thursday, February 3, 11:59 pm PST.

To review the request for proposals for 2022, click here. To learn more about the application and review process, click here.

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CAQ Symposium

The Annual CAQ Symposium brings together practice leaders and audit research scholars for a discussion of important issues and an exploration of how research can inform those issues. On the pages for each event, find videos, summaries, and panel participants.


Classroom and Training Resources

The CAQ creates educational videos that can be used in the classroom or as training resources. Available videos include a “Video Vignettes” series that provides a view into the types of conversations that take place during an audit. Videos also include classroom-ready excerpts derived from an expert panel at a CAQ event.


Research Advisory Board Grant Program

The CAQ and the public company auditing profession are dedicated to supporting valuable independent academic research that can have important, real-world impact on audit quality and the future of auditing.


Risk Assessment Panel Discussion

The panel discussion videos are short excerpts from a CAQ event where practitioners and a leading academic provide perspectives on various issues related to the auditors’ risk assessment of a company. Included are the panelist bios and free short descriptions of each video excerpt.


The CAQ at AAA

Since 2008, the CAQ has organized and participated in panel discussions at the Annual Meeting of the American Accounting Association (AAA).


Video Vignettes

The vignettes provide insights into the types of conversations that occur between audit team members, as well as between auditors and preparers. The discussions captured in the videos can also be used in other teaching situations, as they highlight communications and interviewing techniques, professional skepticism, and how to navigate conversations on difficult and sensitive issues.