An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Philip R. Beaulieu
University of Calgary

Alan Reinstein
Wayne State University

Abstract: Research appearing in many high quality, academic accounting and auditing journals has examined auditor independence. However, few studies have yet examined the effects of such published research on accounting practice, or the propensity of such new information to affect the actions of practitioners by activating cognitive dissonance, including comparing such affects between CPAs working for small- and large-sized CPA firms. Moreover, no study has yet ascertained the effect of summary results from high-level research upon accounting practice. Our survey instrument contained demographic information; key provisions of the Sarbanes-Oxley Act (SOX) of 2002 that relate to auditors providing non-audit services; summaries of some key results of two recent articles appearing in The Accounting Review [TAR] (plus a summary of both articles); a repetition of the questions; and queries as to whether reading the TAR summaries changed the respondents’ views of the surveyed SOX provisions.

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