Research & Grants
Connecting Auditors and Academics
Since its inception, the CAQ has sought to improve audit quality by increasing engagement between auditors and the academic community and by fostering independent research related to the public company auditing profession.
Our Grant Awards Program
The CAQ supports two research award programs: the Access to Audit Personnel program (AAP), offered in partnership with the Auditing Section of the American Accounting Association (AAA), and funding through our Research Advisory Board (RAB). A request for proposal is issued for each program on an annual basis. For information on the primary differences between the AAP and RAB grant programs, click here.
Access to Audit Personnel Grant Program
The CAQ, in connection with the Auditing Section of the AAA, established a program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects.
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.
What’s happening in ESG reporting & assurance today? Top 5 Takeaways from CAQ Symposium 2021
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.
Statement of Support for the International Sustainability Standards Board (ISSB)
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).
CAQ Panel at the 2020 AAA Auditing Section Midyear Meeting: Leveraging New and Old Media to Promote Degrees in Accounting
CAQ Panel at The 2019 AAA Annual Meeting: Sustaining a Strong System of Quality Control to Enhance Audit Quality
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.
OUR GRANT AWARD PROGRAMS
The CAQ supports two research award programs: the Access to Audit Personnel program, offered in partnership with the Auditing Section of the American Accounting Association (AAA), and funding through our Research Advisory Board. A request for proposal is issued for each program on an annual basis.
Contact Research and Grants
For all inquiries related to the CAQ’s Research and Grants programs, please contact Margot Cella, Senior Director of Research 202-609-8058.