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CAQ Issues Request for Auditing-Related Academic Research Proposals

Tuesday, November 27, 2018

Washington, DC – The Center for Audit Quality (CAQ) issued its 11th annual request for proposals to fund independent academic research on projects of interest to the auditing profession. To date, the CAQ has funded 39 academic research projects under the auspices of its Research Advisory Board, which is comprised of representatives from academia and the public company auditing profession.

“Academic research plays an important role in informing and improving audit practice,” said CAQ Executive Director Cindy Fornelli. “The grants that are funded under this program have addressed key issues, such as professional skepticism, audit quality, fair value estimates, and auditor judgment and decision making. The profession is pleased to support independent academic research that can shape the audit of the future.”

The CAQ’s request for proposals targets topics of interest that include the following:

  • Auditing accounting estimates and fair value measurements
  • Audit committee and board effectiveness
  • Audit implications of new accounting standards
  • Auditor risk assessment
  • Audits of internal control over financial reporting
  • Cybersecurity
  • Data analytics
  • Fraudulent financial reporting
  • Group audits
  • Materiality
  • New auditors’ reporting model
  • New corporate disclosures and new media
  • Non-GAAP measures
  • Professional skepticism
  • Value of the audit

To be considered, proposals must be submitted by March 14, 2019, through the CAQ’s online submission form. Proposals will be reviewed by the CAQ’s Research Advisory Board.

Grants will be announced in June of 2019. The request for proposals and a list of previous grant recipients are available on the CAQ’s website.

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About the CAQ
The Center for Audit Quality (CAQ) is an autonomous 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 that require 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.

Andrew T. Gillies
Director of Communications