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CAQ and AAA Auditing Section Announce Awards for Access to Audit Personnel Program

Tuesday, May 16, 2017

Washington, DC – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) announced three awards for the Access to Audit Personnel Program, which connects academics with audit practitioners to participate in research projects.

“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. “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.”

Of the proposals received in 2017, the review committee selected the following three projects to support:

  • 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).

The Access to Audit Personnel Program will connect these researchers with 400 audit staff and managers at CAQ Governing Board firms: BDO, Crowe, Deloitte, EY, Grant Thornton, KPMG, PwC, and RSM. Now in the program’s fifth year, the CAQ and the AAA Auditing Section have supported 19 academic projects and provided access to 4,566 audit practitioners for research.

“The Access to Audit Personnel program has been very successful in connecting scholars with audit professionals,” said Karla Johnstone, Professor at the University of Wisconsin – Madison School of Business and President of the AAA Auditing Section. “Gaining access to personnel from the audit profession can be one of the greatest challenges of academic research. With the help of the CAQ, we’re pleased to help professors work with study participants from some of the country’s most prestigious audit firms.”


About the CAQ

The Center for Audit Quality (CAQ) is an autonomous, nonpartisan public policy organization dedicated to enhancing investor confidence and public trust in the global capital markets. The CAQ fosters high quality performance by public company auditors, convenes and collaborates with other stakeholders to advance the discussion of critical issues requiring action and intervention, and advocates policies and standards that promote public company auditors’ objectivity, effectiveness, and responsiveness to dynamic market conditions. Based in Washington, DC, the CAQ is affiliated with the American Institute of CPAs.


About the AAA

The American Accounting Association promotes worldwide excellence in accounting education, research and practice. The Association is a voluntary organization of persons interested in accounting education and research. For more information, visit