PCAOB Research Synthesis Projects

Round 1 (2006)

Audit Confirmations
Randy Elder (Team Lead) - Syracuse University
Paul Caster - Fairfield University
Diane Janvrin - Iowa State University
Paul Caster, Randal J. Elder, and Diane J. Janvrin. (2008) A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness. AUDITING: A Journal of Practice & Theory: November 2008, Vol. 27, No. 2, pp. 253-279.

Audit Firm Quality Control
Jean Bedard (Team Lead) - Bentley College
Donald Deis - Texas A&M Corpus Christi
Greg Jenkins - Virginia Tech
Mary Curtis - University of North Texas
J. Gregory Jenkins, Donald R. Deis, Jean C. Bedard, and Mary B. Curtis. (2008) Accounting Firm Culture and Governance: A Research Synthesis. Behavioral Research in Accounting: Spring, Vol. 20, No. 1, pp. 45-74. 
Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins. (2008) Risk Monitoring and Control in Audit Firms: A Research Synthesis. AUDITING: A Journal of Practice & Theory: May 2008, Vol. 27, No. 1, pp. 187-218.
Mary B. Curtis, J. Gregory Jenkins, Jean C. Bedard, and Donald R. Deis. (2009) Auditors' Training and Proficiency in Information Systems: A Research Synthesis. Journal of Information Systems: Spring 2009, Vol. 23, No. 1, pp. 79-96.

Audit Reporting Model 
Bryan Church (Team Lead) - Georgia Tech
Susan McCracken - University of Toronto
Shawn Davis - Washington University
Bryan K. Church, Shawn M. Davis, and Susan A. McCracken. (2008) The Auditor's Reporting Model: A Literature Overview and Research Synthesis. Accounting Horizons: March 2008, Vol. 22, No. 1, pp. 69-90.

Auditor Risk Assessments
Dana Hermanson (Team Lead) - Kennesaw State University
Bob Allen - University of Utah
Tom Kozloski - Wilfrid Laurier University
Bob Ramsay - University of Kentucky
Robert D. Allen, Dana R. Hermanson, Thomas M. Kozloski, and Robert J. Ramsay. (2006) Auditor Risk Assessment: Insights from the Academic Literature. Accounting Horizons: June 2006, Vol. 20, No. 2, pp. 157-177.
Communications with Audit Committees 
Arnie Wright (Team Lead) - Northeastern University
Jeff Cohen - Boston College
Lisa Gaynor - University of South Florida
Ganesh Krishnamoorthy - Northeastern University
Jeffrey Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy, and Arnold M. Wright. (2007) Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research. Accounting Horizons: June 2007, Vol. 21, No. 2, pp. 165-187.

Engagement Quality Review
Arnie Schneider (Team Lead) - Georgia Tech
William Messier - Georgia State University
Arnold Schneider, William F. Messier. (2007) Engagement quality review: insights from the academic literature. Managerial Auditing Journal, Vol. 22 Iss: 8, pp.823 - 839.

Fair Value
Roger Martin (Team Lead) - University of Virginia
Jay Rich - Illinois State University
Jeff Wilks - Brigham Young University
Roger D. Martin, Jay S. Rich, and T. Jeffrey Wilks. (2006) Auditing Fair Value Measurements: A Synthesis of Relevant Research. Accounting Horizons: September 2006, Vol. 20, No. 3, pp. 287-303.

Financial Fraud
Chris Hogan (Team Lead) - Michigan State University
Zabi Rezaee - University of Memphis
Dick Riley - West Virginia University
Uma Velury - University of Delaware
Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley Jr., and Uma K. Velury. (2008) Financial Statement Fraud: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory: November 2008, Vol. 27, No. 2, pp. 231-252.

Related Party Transactions
Elaine Henry (Team Lead) - University of Miami
Elizabeth Gordon - Rutgers University
Tim Louwers - James Madison University
Brad Reed - Southern Illinois University
Elizabeth A. Gordon, Elaine Henry, Timothy J. Louwers, and Brad J. Reed. (2007) Auditing Related Party Transactions: A Literature Overview and Research Synthesis. Accounting Horizons: March 2007, Vol. 21, No. 1, pp. 81-102.


Round 2 (2011)

Audit Firm Quality
Nicole McCoy (Team Lead) - Louisiana Tech
Elisabeth Peltier-Wagner - Baruch College, CUNY
Thomas M. Kozloski - St Mary’s University
Mai Dao - University of Toledo
Vena Looknanan-Brown - University of Wisconsin—Milwaukee

Audit Quality Indicators
Uma Velury (Team Lead) - University of Delaware
Robert Knechel - University of Florida
Gopal Krishnan - Lehigh University
Lori Schefik - Georgia Tech
Mikhail Pevzner - George Mason University

W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik, and Uma K. Velury (2013) Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 385-421.

Auditor’s Reporting Model
Ted Mock (Team Lead) - UC-Riverside
Rick Warne - George Mason University
Shawn Davis - Emory University
Reza Espahbodhi - Indiana University, South Bend
Paul Coram - University of Melbourne
Jean Bédard - Université Laval

Theodore J. Mock, Jean Bédard, Paul J. Coram, Shawn M. Davis, Reza Espahbodi, and Rick C. Warne (2013) The Audit Reporting Model: Current Research Synthesis and Implications. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 323-351.

Using the Work of Internal Auditors
Chad Stefaniak (Team Lead) - Oklahoma State
Bill Messier - UNLV
Larry Rittenberg - University of Wisconsin Madison
Duane Brandon - Auburn University
Charles Bame-Aldred - Northeastern University

Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak (2013) A Summary of Research on External Auditor Reliance on the Internal Audit Function. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 251-286.

Fair Value and Estimates
Linda McDaniel (Team Lead) - University of Kentucky
Lisa Gaynor - University of South Florida
Gregory Sierra - Southern Illinois University
Norma Montague - Wake Forrest University
Brian Bratten - University of Kentucky

Brian Bratten, Lisa Milici Gaynor, Linda McDaniel, Norma R. Montague, and Gregory E. Sierra. (2013) The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 7-44.

Financial Fraud
Greg Trompeter (Team Lead) - University of Central Florida
Tina Carpenter - University of Georgia
Keith Jones - George Mason University
Richard A. Riley, Jr - West Virginia University
Naman Desai - University of Central Florida

Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr. (2013) A Synthesis of Fraud-Related Research. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 287-321.

Going Concern
Neil Fargher (Team Lead) - The Australian National University
K. Raghunandan - Florida International University
Marshall Geiger - University of Richmond
Clive Lennox - Nanyang Technology University
Elizabeth Carson - University of New South Wales
Marlene Willekens - Kleinman Universiteit Leuven

Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens (2013) Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 353-384.

Greg Jenkins (Team Lead) - Virginia Tech
Bryan Church - Georgia Tech
Susan McCracken - McMaster University
Jonathan Stanley - Auburn University
Pamela Roush - University of Central Florida

Audits of Internal Controls Over Financial Reporting
Stephen Asare (Team Lead) - University of Florida
Lynford Graham - Bentley University
Jennifer Joe - Georgia State University
Chris Wolfe - Texas A&M University
Brian Fitzgerald - Texas A&M University
Eric Negangard - Virginia Tech

Stephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, and Christopher J. Wolfe (2013) Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 131-166.

Randy Elder (Team Lead) - Syracuse University
Steve Glover - Brigham Young University
Julia Higgs - Florida Atlantic University
Abraham Akresh - Retired GAO
Jonathan Liljegren - PwC

Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, and Jonathan Liljegren (2013) Audit Sampling Research: A Synthesis and Implications for Future Research. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 99-129.

Service Organizations
James Bierstaker - Villanova University
Margaret Christ - University of Georgia
Matthew Ege - University of Texas
Long Chen - George Mason University
Natalia Mintchik - University of Missouri-St. Louis

James Bierstaker, Long Chen, Margaret H. Christ, Matthew Ege, and Natalia Mintchik (2013) Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 209-250.

Subsequent Events
Janne Chung (Team Lead) - York University
Jennifer Mueller - Auburn University
Charlie Cullinan - Bryant University
Dennis O'Reilly - East Carolina University
Michele Frank - University of Pittsburgh
James Long - Auburn University

Janne O. Y. Chung, Charles P. Cullinan, Michele Frank, James H. Long, Jennifer Mueller-Phillips, and Dennis M. O'Reilly (2013) The Auditor's Approach to Subsequent Events: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 167-207.

Professional Skepticism
Kathy Hurtt (Team Lead) - Baylor University
Christine Early - Providence College
Helen Brown-Liburd - Rutgers
Ganesh Krishnamoorthy - Northeastern University

R. Kathy Hurtt, Helen Brown-Liburd, Christine E. Earley, and Ganesh Krishnamoorthy (2013) Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. AUDITING: A Journal of Practice & Theory: 2013, Vol. 32, No. Supplement 1, pp. 45-97.


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Midyear Meeting

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Please make plans to join us for the 2020 Auditing Section Midyear Meeting which will be held in Houston, Texas at the Hyatt Regency Houston on January 16-18, 2020.


» PCAOB Research Fellowship Program Application: The PCAOB maintains a Research Fellowship Program that is intended to generate high quality publishable research on topics of relevance to the PCAOB’s mission. The program provides a way for the Board to obtain outside perspectives in analyzing data collected by the PCAOB through its oversight activities.  Fellows have the opportunity to engage closely with PCAOB staff in the development of research projects and serve as a valuable resource to staff economists. The PCAOB is currently soliciting interested applicants for research fellowships. Applications are due no later than December 15, 2018.

» Call for Papers - ISAR 2019: The 25th Annual International Symposium on Audit Research (ISAR) will be hosted by the Isenberg School of Management, University of Massachusetts Amherst on 7 and 8 June, 2019 in Boston, USA. The Symposium will be held at the Omni Parker House. We invite you to participate in the 25th ISAR. The scope of ISAR is broad and includes research papers and panels that deal with all aspects of auditing, attestation, and assurance. Papers that utilize any of a broad range of research methodologies will be considered.