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 February 6th deadline for submitting proposals for the 2020 Access to Audit Personnel grant cycle has passed. Thank you to those who submitted proposals this cycle. Awardees will be notified by Thursday, April 30, 2020. Please consider submitting a proposal next year. The 2020 Request for Proposals will be released this summer, and proposals will be due Thursday, February 4, 2021.
To learn more about the application and review process, click here.
If you are interested in conducting private company assurance research, please consider submitting a proposal to the AICPA’s Assurance Research Advisory Group.
Annual CAQ Symposium
The Annual CAQ Symposium is designed to bring together practice leaders and audit research scholars for discussion of important issues and exploration of how research can inform those issues. On the pages for each event, find videos, summaries, and lists of panel participants (along with biographical information for those panelists).
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 Funding Grants
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).
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.