Austin, Ashley A., Jacqueline S. Hammersley, and Michael A. Ricci. “Improving Auditors’ Consideration of Evidence Contradicting Management’s Estimate Assumptions.” Contemporary Accounting Research Vol. 37, No. 2 (Summer 2020) pp. 696-71 (2019). (View Online)

Backof, Ann G., Roger D. Martin, and Jane M Thayer. “How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?” The Accounting Review Vol. 95, No. 6 (November 2020). pp 51-72. (Download)

Brazel, Joseph F., Christine Gimbar, Eldar M. Maksymov, Tammie J. Schaefer. “The Outcome Effect and Professional Skepticism: A Replication and a Failed Attempt at Mitigation.” Behavioral Research in Accounting Vol. 31, No. 2 (Fall 2019). 135-143. (Download)

Commerford, Benjamin P., Richard C. Hatfield, and Richard W. Houston. “The Effect of Real Earnings Management on Auditor Scrutiny of Management’s Other Financial Reporting Decisions.” The Accounting Review Vol. 93, no. 5 (September 2018). 145-163.(Download)

Estep, Cassandra. “Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial.” The Accounting Review Vol. 96, No. 5 (September 2021). 263–289. (Download)

Estep, Cassandra, Tim D. Bauer, and Anthony C. Bucaro. “The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.” The Accounting Review Vol. 95, No. 4 (July 2020) pp. 51-72. (Download) 

Griffith, Emily E., Kathryn Kadous, and Donald Young. “Improving Complex Audit Judgments: A Framework and Evidence.” Contemporary Accounting Research Volume 38, No. 3 (Fall 2021). 2071–2104.  (View Online)

Hamilton, Erin L., and Jason L. Smith. “Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements.” The Accounting Review. Vol 96, no. 1 (2021). 225–249. (Download)

Kang, Yoon Ju, M. David Piercey, and Andrew Trotman. “Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?” Contemporary Accounting Research Vol. 37, No. 1 (Spring 2020) pp. 297-321. (View Online)

Majors, Tracie, Sarah Bonner, and Stacey Ritter. “Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy.” Journal of Accounting Research, Vol.65, no. 5 (December 2018). 1453-1481. (View Online)

Pyzoha, Jonathan S., Mark H. Taylor, and Yi-Jing Wu. “Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management’s Specialist.” The Accounting Review Vol. 95, No. 6 (November 2020). pp. 367–394. (Download)

Ricci, Michael A. and Jacqueline S. Hammersley. “Using Audit Programs to Improve Auditor Evidence Collection.” The Accounting Review Vol. 96, No. 1. (January 2021). pp 251-272. (Download)

Wright, Nicole S., Sudip Bhattacharjee, and Kimberly K. Moreno. “The Impact of Benchmark Set Composition on Auditors’ Level 3 Fair Value Judgments.” The Accounting Review Vol. 94, no. 6 (November 2019). 91-108. (Download)

The CAQ supports two research award programs:

• The Access to Audit Personnel program, offered in partnership with the Auditing Section of the American Accounting Association
• Funding through our Research Advisory Board

A request for proposal is issued for each program on an annual basis, but the programs are not identical.

What are the primary differences between these two programs? This one-pager breaks it down.

The February 4 deadline for submitting proposals for the 2019 Access to Audit Personnel grant cycle has passed. Thank you to those who submitted proposals this cycle. Awardees will be notified by Monday, April 30, 2019. Please consider submitting a proposal next year. The 2020 Request for Proposals will be released this summer, and proposals will be due Monday, February 3, 2020. 

The CAQ and the Auditing Section of the American Accounting Association request proposals for the Access to Audit Personnel program. The purpose of this program is to assist scholars in obtaining access to auditor participants for experimental/behavioral research.

Beginning in 2017, the Access to Audit Personnel program started accepting proposals that feature tenured faculty as the principal investigator.

A committee of senior academics and practitioners will evaluate proposals based on (1) ability to address important research questions that are relevant to practice, (2) ability to contribute to academic literature, (3) methodological soundness, and (4) level and extent of resources requested. All proposals must include the most recent version of the study’s data collection protocol/instrument, which should be at an advanced stage of development. Instruments from successful proposals will be subject to further review, which may result in refinements. The expectation is that the CAQ Governing Board firms will administer the data collection protocols between June 1 and August 31, 2019.

For the 2018 full request for proposals, please download the PDF below.

DEADLINE: Submission Closed

The Access to Audit Personnel program is competitive. A proposed project must be fairly far along in development — in its theoretical grounding, its potential contribution to the literature, and its perceived importance to practice. Proposals must include a copy of the data collection protocol. Those seeking assistance with access to audit personnel through this program must complete an online application form. Submissions are free of charge.

A Quality Proposal

In order for a proposal to be considered, it must be no longer than five pages and have a fully formed research question and a fully formed data collection protocol. The proposal should include the following:

• a description of the research question and its relevance to auditing practice
• an explanation of how the research fits into the existing literature
• a description of specific predictions, including their underlying theory-based explanations and how the research relates to theory
• Specifics on the study participants requested, including the number and experience level necessary, as well as any other criteria sought for the study​.

The CAQ has developed resources that should prove helpful in crafting a successful proposal:

• How to Develop a Successful Research Proposal video suggests using the “Kinney Three Paragraphs” and the “Predictive Validity (Libby) Boxes” to develop your proposal.
• Profession in Focus: Interview with Chris Agoglia provides additional information on the Access to Audit Personnel program from the perspective of a reviewer.

The Review Process

The Access to Audit Personnel Review Committee is comprised of five senior academic scholars selected by the Auditing Section of the AAA, and senior partners from the CAQ Governing Board firms.

The proposal evaluation process consists of two rounds of review prior to the final selection meeting.

• During the first round, each proposal is assigned to two academic scholars who rate the proposal (and the data collection protocol) based on its scientific quality (including quality of the contribution and validity of the proposed study).
• After a robust discussion of all of the proposals received, the academics select a subset that will advance to a second round.
• Each proposal advanced to the second round is assigned to three practitioners for review. The partners determine their ratings based on the proposal’s relevance to issues that are encountered in practice.
• In the final selection process, academic and practitioner ratings are combined. The review committee meets in person to discuss the merits of each proposal and make final determinations of awards. Awardees will be notified by late April.

The Data Collection Process

CAQ staff serve as the primary liaison between the grant awardees and the audit firms to facilitate access to the necessary study participants from the firms. Data collection administration may be via online, hard copy, and/or in person directly by a member of the research team or by a proxy. Some CAQ member firms may prefer to handle all in person administration using their own staff. Note that the Access program does not provide funding support for researchers to collect data in-person — that is the responsibility of the researcher.

Each of the eight CAQ Governing Board firms reviews the data collection protocols for projects selected by the Access to Audit Personnel Review Committee. This review focuses on the validity of the audit-related materials in the protocol; the firms may provide suggested edits where necessary. Researchers are required to obtain IRB approval prior to the onset of data collection.

Data collection could begin in early June, with the goal of having all of the projects completed by October.

Program Highlights

Since 2013, the Access to Audit Personnel program has provided academic scholars with access to over 3,300 audit professionals, from audit seniors up to audit partners. Projects have requested as few as 80 and as many as 210 participants. The time commitment for completion of protocols has ranged from 25 minutes up to 45 minutes

In 2017, the CAQ expanded the total number of awards it would make and now accepts proposals from tenured faculty. The Review Committee will continue to allot up to five awards to PhD and tenure-track faculty.

For more information, please contact Margot Cella at mcella@thecaq.org.

2021

• Brazel, Joseph, North Carolina State University; Dereck Barr-Pulliam, University of Louisville; Jennifer McCallen, University of Georgia; and Kimberly Walker, Virginia Tech. “Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism.”
• Hillison, Sean, Virginia Tech; Carissa Malone, Virginia Tech; and Sudip Bhattacharjee, Virginia Tech. “Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments.”
• Holmstrom, Kathryn, Georgia Institute of Technology. “The Effect of Opaque Audit Methods and Auditor Ownership on Reliance on Independent Expectations.”
• Rowley, Truman, University of Georgia; and Jacqueline Hammersley, University of Georgia. “Intimidation and Repetition: How Client Behaviors Influence Auditor Judgments.”
• Walker, Kimberly, Virginia Tech; Karneisha Wolfe, Virginia Tech; and Sudip Bhattacharjee, Virginia Tech. “The Effect of Clients’ Usage of Artificial Intelligence on Auditors’ Judgments and Decisions.”

2020

• Hong, Bright (Yue), The University of Iowa; Amy L. Kristof-Brown, The University of Iowa; and Jing (Alice) Wang, The University of Iowa. “How Can New Technologies Benefit Auditor Well-being and Performance? A Person-Environment Fit Perspective on Audit Task Structure.”
• Kang, Yoon Ju, University of Massachusetts Amherst; and M. David Piercey, University of Massachusetts Amherst. “The Effect of Disclosing Audit Strengths in PCAOB Inspection Reports on Auditors’ Pursuit of More Innovative Procedures to Enhance Audit Quality.”
• Ricci, Michael, University of Florida; Blake Bowler, University of Florida; and W. Robert Knechel, University of Florida. “The Effects of Centralization and Global Identity on Component Audit Quality.”
• Schmidt, Jaime J., University of Texas at Austin; Raj Raghunathan, University of Texas at Austin; and Dan Rimkus, University of Texas at Austin. “How Engaging Are Well-Being Interventions and Are They Effective at Improving Auditor Performance?”
• Wang, Jennifer, University of Kentucky; and Benjamin P. Commerford, University of Kentucky. “Reliance on Algorithmic Audit Evidence: The Joint Influence of Algorithm Ability and Measurement Uncertainty.”

2019

• Andiola, Lindsay M., Virginia Commonwealth University; Tamara A. Lambert, Lehigh University; and Marietta Peytcheva, Lehigh University. “The Effect of Early Prompts on Auditors’ Going Concern Reporting Judgments.”
• Nielson, Christy, University of Georgia; Ashley Austin, University of Richmond; Tina Carpenter, University of Georgia; and Margaret Christ, University of Georgia. “Investigating How Empowerment Improves Auditors’ Skepticism and Fraud Detection.”
• Saunders, K. Kelli, University of Nebraska-Lincoln; Mary E. Marshall, Louisiana Tech University; and Chad M. Stefaniak, University of South Carolina. “Outcome Bias or Surrogation? Examining Audit Reviewer Evaluations of Skeptical Actions.”
• Tegeler, Amy C., University of Wisconsin – Milwaukee; Veena L. Brown, University of Wisconsin – Milwaukee; and Denise H. Downey, Villanova University. “Auditors’ Reaction to Feedback from PCAOB Inspections.”

2018

• Hamilton, Erin, University of Nevada, Las Vegas. “Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements.” With Jason Smith, University of Nevada, Las Vegas.
• Sims, Christy, University of Georgia. “Improving Auditors’ Review of Complex Evidence Sets.” With Justin Leiby and Jacqueline S. Hammersley, University of Georgia.
• Zhou, Dan, University of Illinois Urbana-Champaign. “Promoting Proactive Auditing Behaviors.” With Mark Peecher, University of Illinois Urbana-Champaign; and Michael Ricci, University of Florida.

2017

• Brazel, Joseph, 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.
• Estep, Cassandra, 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 Urbana – Champaign.
• Majors, Tracie, University of Southern California. “Learning from Prior Year Workpapers.” With Sarah Bonner, University of Southern California.

2016

• Griffith, Emily, University of Wisconsin-Madison.  “A Bright Side to Client Accountability: Accountability to the Client Enhances the Quality and Independence of Auditor Judgment when Accuracy Goals Are Primed.” With Kathryn Kadous, Emory University; and Donald Young, The Georgia Institute of Technology
• Kang, Yoon, University of Massachusetts – Amherst.  “Does Implementing an Auditor Judgment Rule Increase Auditors’ Likelihood of Conducting More Innovative Procedures?” With David Piercey, University of Massachusetts – Amherst; and Andrew Trotman, Northeastern University.
• Majors, Tracie, University of Illinois at Urbana – Champaign.  “The Impact of Inferences About Work Paper Default Options on Auditors’ Sensitivity to Changes in Risk.” With Sarah Bonner, University of Southern California; and Stacey Ritter, University of Southern California.
• Zhou, Daniel, Emory University. “Improving Auditors’ Evidence Collection and Evaluation by Mitigating the Impact of Conflicting Incentives.”

2015

• Backof, Ann, University of Virginia.  “How Does Evidence Specificity in Auditors’ Look-Back Analysis Affect Auditors’ Planning Judgments?” With Roger Martin, University of Virginia; Jane Thayer, University of Virginia.
• Estep, Cassandra, University of Illinois at Urbana-Champaign.  “Integrating IT Specialist Input on Audit Engagements: The Joint Effects of IT Specialist Attitude and Team Membership.”
• Ricci, Michael, University of Georgia.  “Using Audit Programs to Improve Audits of Complex Estimates” With Jacqueline Hammersley, University of Georgia.
• Wright, Nicole, Northeastern University.  “The Impact of Attraction Effect and Specific Guidance on Auditors’ Assessment of Level 3 Fair Value Assumptions.” With Sudip Bhattacharjee, Virginia Tech; Kimberly Moreno, Northeastern University.

2014

• Commerford, Benjamin P., University of Alabama.  “Do Auditors Constrain the Earnings Impact of Real Earnings Management? An Experimental Examination.” With Rick Hatfield, University of Alabama; Rich Houston, University of Alabama.
• Griffith, Emily, University of Wisconsin-Madison; Patrick Hurley, University of Wisconsin-Madison.  “Ego Depletion and Evidence Integration While Auditing Complex Estimates.” With Jacqueline Hammersley, University of Georgia.
• Pyzoha, Jon, Case Western Reserve University.  “Can an Audit Firm’s Tone at the Top Messaging Attenuate Confirmation Bias in Audits of Fair Value Measurements?” With Mark Taylor, Case Western Reserve University; Yi-Jing Wu, Case Western Reserve University.
• Saunders, K. Kelli, University of South Carolina.  “Examining the Impact of Offshoring and Level of Preparer Judgment on the Audit Review Process.”

2013

• Austin, Ashley, University of Georgia.  “Improving Auditors’ Consideration and Disconfirming Evidence when Evaluating Complex Estimate Assumptions.” With Jackie Hammersley, University of Georgia.
• Carlisle, Melissa, Georgia Tech.  “Management Inquiry: Does Mode of Communication Matter?”
• Doxey, Marcus, University of Kentucky.  “Improving Audits of Management Estimates: The Role of Effective Audit Committees and Public Materiality Disclosure.” With Linda McDaniel, University of Kentucky; Bob Ramsay, University of Kentucky.
• Zimbleman, Aaron, University of Illinois at Urbana–Champaign.  “Is That Your Final Answer? Understanding and Improving Auditor Judgment Through Dialectical Bootstrapping.” With Mark Peecher, University of Illinois at Urbana–Champaign.

The Auditing Section of the American Accounting Association (AAA) and the CAQ 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.

In this panel at the 2017 AAA Annual Meeting, two members of the Access Review Committee discussed the steps used in the proposal review process, including what the reviewers look for with respect to identifying quality proposals. A grant awardee spoke about her experience with the protocol review and data collection processes.

Moderator     

• Margot Cella, Center for Audit Quality

Panelists         

• Cassandra Estep, Emory University
• Jackie Hammersley, University of Georgia
• Dan Sunderland, Deloitte & Touche LLP

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.”

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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 www.aaahq.org.

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.

“The CAQ values its strong relationship with the academic community, and we are delighted to coordinate the collection of data from audit personnel at our member firms again this year,” said CAQ Executive Director Cindy Fornelli. “Academic research is crucial as we work together to advance audit quality for the benefit of investors and our capital markets.”

Of the proposals received in 2018, the review committee selected the following projects to support:

• Erin Hamilton, University of Nevada, Las Vegas, Error or Fraud? The Effect of Omissions on Management’s Fraud Strategies and Auditors’ Evaluations of Identified Misstatements (with Jason Smith, University of Nevada, Las Vegas)
• Christy Sims, University of Georgia, Improving Auditors’ Review of Complex Evidence Sets (with Justin Leiby, University of Georgia; and Jacqueline S. Hammersley, University of Georgia)
• Dan Zhou, University of Illinois at Urbana-Champagne, Promoting Proactive Auditing Behaviors (with Mark Peecher, University of Illinois at Urbana-Champagne; and Michael Ricci, University of Florida)

The Access to Audit Personnel Program will connect these researchers with approximately 430 auditors at CAQ Governing Board firms. Now in the program’s sixth year, the CAQ and the AAA Auditing Section have supported 22 academic projects and provided access to nearly 5,000 audit practitioners.

“The Access to Audit Personnel Program is important for promoting judgment and decision-making research in accounting and auditing,” said Rick Hatfield, President of the AAA Auditing Section and Fayard Endowed Chair in Accounting at the University of Alabama. “We are pleased to help researchers clear a major hurdle of academic research by connecting them with real-life auditors.” 

The Request for Proposals for the 2019 award cycle, which provides information on the evaluation criteria, is now available on the CAQ website; proposals are due by February 4, 2019.

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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. For more information, visit www.thecaq.org.

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 www.aaahq.org.

Washington, DC – The Center for Audit Quality (CAQ) and the American Accounting Association (AAA) issued a call for research proposals and announced an expansion of their joint annual program, Access to Audit Personnel. Launched in 2012, Access to Audit Personnel is designed to connect academics with audit practitioners who can participate in research projects.

“Academic research can be vital for audit professionals in search of new solutions to challenges arising in an ever-evolving business landscape,” said Cindy Fornelli, executive director of the CAQ. “We are excited to offer and expand this program to connect academics in search of study participants with qualified, experienced audit practitioners. Staff from all levels of the profession—from staff auditors up to audit partners—have participated in this program in years past, and we look forward to initiating another round of research opportunities.” 

The CAQ and AAA Auditing Section created the program to provide access to audit firm personnel for doctoral students and assistant professors seeking tenure so that they could conduct behavioral research studies on issues related to audit practice. This year, eligibility has been expanded to tenured faculty in addition to PhD and tenure-track professors.

“The Access to Audit Personnel program has been invaluable to the scholars who have been selected for awards,” said Karla Johnstone, President of the AAA Auditing Section. “One of the greatest challenges that behavioral researchers face is obtaining participants from more than one audit firm. The access program guarantees that these projects will draw participants from the eight largest accounting firms with the help of the CAQ.” 

Applicants must submit a proposal that outlines the theory and hypotheses to be tested in the experiment along with a data collection protocol that is in an advanced stage of development. A review committee of well-respected senior academics and audit partners assess the proposals based on methodological soundness, potential contribution to academic literature, and ability to address important research questions that are relevant to practice.

Since its inception, the Access to Audit Personnel program has provided grant recipients with access to nearly 2,100 audit participants. The CAQ’s Governing Board firms worked closely with CAQ staff to ensure successful execution of these projects.

The request for proposal is available on the CAQ’s website.

Proposals may be submitted using the online application process.

The deadline for submitting a proposal is 11:59 pm PST on February 1, 2017.

# # #

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. For more information, visit www.thecaq.org.

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 www.aaahq.org.

Washington, DC – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) today announced four awards for the Access to Audit Personnel Program including projects to explore client accountability and auditor evidence collection. This is the fourth year that the CAQ and the AAA Auditing Section have supported this program that facilitates the ability of accounting and auditing academic scholars to acquire access to audit firm personnel who participate in their research projects. The lead researcher on these projects are either doctoral students or tenure-track professors. From the 25 proposals received this year, the Review Committee selected the following projects to support:

1. A Bright Side to Client Accountability: Accountability to the Client Enhances the Quality and Independence of Auditor Judgment when Accuracy Goals Are Primed by Emily Griffith, University of Wisconsin-Madison; Kathryn Kadous, Emory University; and Donald Young, The Georgia Institute of Technology
2. Does Implementing an Auditor Judgment Rule Increase Auditors’ Likelihood of Conducting More Innovative Procedures? by Yoon Kang, University of Massachusetts – Amherst; David Piercey, University of Massachusetts – Amherst; and Andrew Trotman, Northeastern University
3. The Impact of Inferences About Work Paper Default Options on Auditors’ Sensitivity to Changes in Risk by Tracie Majors, University of Illinois at Urbana – Champaign; Sarah Bonner, University of Southern California; and Stacey Ritter, University of Southern California
4. Improving Auditors’ Evidence Collection and Evaluation by Mitigating the Impact of Conflicting Incentives by Daniel Zhou, Emory University

“The Access to Audit Personnel program has been an effective way to assist researchers in obtaining the necessary participation from multiple audit firms for their research,” said Executive Director Cindy Fornelli “I am pleased that the CAQ’s Governing Board has agreed to expand their support for behavioral research by modifying the application criteria to include projects led by tenure track professors next year. We will continue to reserve a number of projects for young scholars as well.”

“Our partnership with the CAQ has been extremely valuable, in terms of facilitating a connection and an ongoing dialogue between the academics and practitioners,” said AAA Auditing Section President Chris Hogan in a recent Profession in Focus interview. “We truly appreciate the support that the CAQ and its eight Governing Board firms provide to our academics in their goal to conduct meaningful research.” The Review Committee of audit partners and senior academics evaluated the proposals based on such factors as ability to address research questions that are important to practice, methodological soundness and contribution to academic literature. An estimated 580 audit staff of varying levels from the eight CAQ Governing Board firms will be asked to participate in these four research projects.

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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 www.aaahq.org.

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.

Washington, DC – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) announced today a request for proposals for a joint program designed to assist accounting and auditing academics in their ability to gain access to audit firm personnel to participate in research projects. 

“The CAQ is pleased to be able to continue this valuable program aimed at producing scholarly research that can have an impact on the public company auditing profession. This program provides important benefits to academics as well as the profession that would not be possible without the generous support of our eight Governing Board member firms,” said CAQ Executive Director Cindy Fornelli. 

The CAQ and the Auditing Section of the AAA initiated the program in 2012 to provide access to audit firm personnel for doctoral students and assistant professors seeking tenure so that they could conduct behavioral research studies on issues related to audit practice. A review committee of well-respected senior academics and audit partners assess the proposals based on criteria such as methodological soundness, potential contribution to academic literature, and ability to address important research questions that are relevant to practice. 

“The Auditing Section appreciates the continued support that the CAQ and the firms provide to our scholars in their efforts to conduct important research,” said AAA Auditing Section President Chris Hogan. “This unique program offers a great opportunity for academic researchers to obtain study participants from multiple firms to address questions that can provide insights into issues that the profession encounters during the execution of the audit.”

Unlike the CAQ’s Research Advisory Board grant program, where academic scholars seek funds to support projects that can use a variety of research methodologies, the applicants in this program are required to submit a data collection protocol that is ready to be implemented, in conjunction with a proposal that outlines the theory and hypotheses to be tested in the experiment. The expectation is that the data collection will be finalized within five months of award, before the start of the profession’s “busy season.”

Since the first set of awards were made in 2013, the Access to Audit Personnel program has provided grant recipients with access to nearly 2,000 audit participants. The typical number of audit firm personnel requested in these projects ranges from 80 to 210. Researchers have been provided access to staff of all levels – from staff auditors up to audit partners. Protocols are administered through various means: hard copy distributed directly to participants, in-person at firm training sessions, and online. The eight CAQ Governing Board firms worked closely with CAQ staff to ensure successful execution of these projects. 

The request for proposal is available on the CAQ’s website

Proposals may be submitted using the online application process.

The deadline for submitting a proposal is 5:00 pm on February 1, 2016.

# # #

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. For more information, visit www.thecaq.org.

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 www.aaahq.org.

Four research teams to gain access to auditors for research

Washington, DC – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) today announced four awards as a part of an innovative program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The CAQ and the AAA Auditing Section established the Access to Audit Personnel program in 2013 to generate research on issues that are relevant to audit practice while providing doctoral students and tenure-track professors with access to audit firm staff to complete data collection protocols.

From the nearly 36 proposals received in response to a January 2014 RFP, the Review Committee selected four projects to support:

• Benjamin P. Commerford, University of Alabama, Do Auditors Constrain the Earnings Impact of Real Earnings Management? An Experimental Examination, (with Rick Hatfield and Rich Houston, University of Alabama)
• Emily Griffith and Patrick Hurley, University of Wisconsin-Madison, Ego Depletion and Evidence Integration While Auditing Complex Estimates (with Jacqueline Hammersley, University of Georgia)
• Jon Pyzoha, Case Western Reserve University, Can an Audit Firm’s Tone at the Top Messaging Attenuate Confirmation Bias in Audits of Fair Value Measurements? (with Mark Taylor and Yi-Jing Wu, Case Western Reserve University)
• K. Kelli Saunders, University of South Carolina, Examining the Impact of Offshoring and Level of Preparer Judgment on the Audit Review Process

“We are pleased to provide these academics with important access to audit personnel for their research projects,” said CAQ Executive Director Cindy Fornelli. “This program is a valuable partnership that can benefit the audit profession and the academic community. We thank the CAQ’s Governing Board firms for providing unique access to profession personnel, which can help to generate research that is truly meaningful to auditors.” 

A committee of senior academics and audit practitioners evaluated the proposals based on such factors as ability to address important research questions that are relevant to practice, contribution to academic literature, and methodological soundness. CAQ staff will work closely with the CAQ’s Governing Board firms to ensure the successful completion of the field work for each of these projects. 

The estimated level of effort for the research awards is over 355 hours. The number of participants requested in these projects ranges from 120 to 160 audit firm personnel, for a total of 580 across the four projects. The personnel requested includes all levels, from audit seniors (those with three to five years of experience) to audit partners. 

# # # 

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 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 Certified Public Accountants. For more information, visit www.TheCAQ.org and follow the CAQ on Twitter: @TheCAQ.

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 www.aaahq.org.

Washington, D.C. – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) today announced a request for proposals for a joint program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The CAQ and the AAA Auditing Section established the program last year to generate research on issues that are relevant to audit practice, while providing doctoral students and those professors seeking tenure with access to audit firm personnel to complete the research study protocols.

“The CAQ looks forward to building on the initial success of this joint program with the AAA Auditing Section,” said CAQ Executive Director Cindy Fornelli. “This program would not be possible without the commitment of our member firms to support research through this program in the hopes of encouraging accounting scholars to focus their interests on topics that are relevant to the public company auditing profession.”

“This unique program provides a vehicle for academic scholars to gather data related to audit judgment and decision making research from personnel at several public accounting firms, with the CAQ serving as facilitator, to the mutual benefit of the academic community and the accounting and auditing profession,” said AAA Auditing Section President Mark Taylor. “We applaud the CAQ and its member firms for their support of this valuable program.” 

The request for proposals (RFP) for the Access to Audit Personnel program seeks proposals submitted by doctoral students and tenure-track faculty. A committee of senior academics and audit practitioners will evaluate the proposals based on such factors as ability to address important research questions that are relevant to practice, contribution to academic literature, and methodological soundness. 

In 2013, four projects received access awards that resulted in obtaining participation of nearly 450 audit personnel. The level of staff requested ranged from audit seniors (those with 3–5 years of experience) through to audit partners. The estimated level of effort was over 250 hours. Projects required between 80 and 170 participants. Each of the four projects commenced data collection between August and October of 2013. Protocols were administered through various formats: in-person at firm training sessions, online, or hard copy distributed directly to participants. The eight CAQ Governing Board firms worked closely with CAQ staff to ensure successful implementation of these projects. “This program is designed as a ‘turn-key’ endeavor,” said Fornelli. “Unlike our other CAQ research grant program, where academic scholars seek funds to develop a research topic, the applicants in this program must submit a data collection protocol that is ready to be fielded. The expectation is that the data collection will be completed within five months of award, before the start of the profession’s ‘busy season.’” 

The RFP is available on the CAQ’s website. 

Proposals may be submitted using a new online application process. The deadline for submitting a proposal is 5:00 pm, Monday, April 22, 2014.

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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, D.C., the CAQ is affiliated with the American Institute of Certified Public Accountants. For more information, visit www.thecaq.org.

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 www.aaahq.org.

Joint venture provides four research teams with access to auditors for research 

Washington, D.C. – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) today announced four awards as a part of a new program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The CAQ and the AAA Auditing Section established the program to generate research on issues that are relevant to audit practice while providing doctoral students and tenure-track professors with access to audit firm staff to complete data collection protocols.

From the nearly 50 proposals received in response to a January 2013 RFP, the Review Committee selected four projects to support:

1. Ashley Austin, The University of Georgia, (Ph.D. in 2016) Improving Auditors’ Consideration and Disconfirming Evidence when Evaluating Complex Estimate Assumptions (with Jackie Hammersley) 
2. Melissa Carlisle, Georgia Tech, (Ph.D. in 2015) Management Inquiry: Does Mode of Communication Matter? 
3. Marcus Doxey, University of Kentucky, (Ph.D., 2013, Accounting Doctoral Scholar) Improving Audits of Management Estimates: The Role of Effective Audit Committees and Public Materiality Disclosure (with Linda McDaniel and Bob Ramsay) 
4. Aaron Zimbleman, University of Illinois at Urbana–Champaign, (Ph.D. in 2014) Is That Your Final Answer? Understanding and Improving Auditor Judgment Through Dialectical Bootstrapping (with Mark Peecher) 

“These four projects represent a significant commitment on the part of the profession to provide opportunities for academics to conduct experimental research that can have a profound impact on the auditing profession,” said CAQ Executive Director Cindy Fornelli. “By providing access to profession personnel, academic scholars will be able to generate research that is truly meaningful to auditors. We thank our Governing Board member firms for providing unique access and support to the next generation of accounting and auditing professors.”

“Under this program, academic scholars will be able to test their research hypotheses using personnel from several different firms, with the CAQ serving as facilitator, a much more efficient process than we currently experience,” said AAA Auditing Section President Roger Martin. “The AAA and Auditing Section are excited to partner with the CAQ on the Access to Audit Personnel program and applaud the CAQ’s Governing Board member firms for their support.” 

A committee of senior academics and audit practitioners evaluated the proposals based on such factors as ability to address important research questions that are relevant to practice, contribution to academic literature, and methodological soundness.

The estimated level of effort for the research awards is 270 hours. The number of participants requested in these projects ranges from 60 up to 150 audit firm personnel, for a total of 440 across the four projects. The personnel requested includes all levels, from audit seniors (those with 3–5 years of experience) to audit partners. 

# # #

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 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, D.C., the CAQ is affiliated with the American Institute of Certified Public Accountants. For more information, visit www.thecaq.org and follow the CAQ on twitter @thecaq. 

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 www.aaahq.org.

~~Joint Venture Increases Opportunities for Academics to Obtain Access to 
Auditors for Research~~

Washington, D.C. – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) today announced a new program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects. The CAQ and the AAA Auditing Section established the program to generate research on issues that are relevant to audit practice while providing doctoral students and tenure-track professors with access to audit firm staff to complete data collection protocols.

“We are excited to partner with the AAA Auditing Section on the Access to Audit Personnel program,” said CAQ Executive Director Cindy Fornelli. “The CAQ shares the AAA’s commitment to providing opportunities for academics to develop research that can have a profound impact on the audit. Through this program, we hope to encourage scholars to focus their research and teaching in auditing, which is critical to the sustainability of the profession. We thank our member firms for opening their doors to the next generation of accounting and auditing professors.”

“The Access to Audit Personnel program is an important step in addressing researchers’ long-standing challenge of gaining access to participants for research in auditing, which has hindered the academic community’s ability to generate research that is truly meaningful to auditors” said AAA Auditing Section President Roger Martin. “The AAA and the Auditing Section applaud the CAQ’s member firms for their support of this important program.”

A request for proposals (RFP) for the Access to Audit Personnel program seeks proposals submitted by doctoral students and tenure-track faculty. A committee of senior academics and audit practitioners will evaluate the proposals based on such factors as ability to address important research questions that are relevant to practice, contribution to academic literature and methodological soundness. 

The RFP can be accessed at: https://www.thecaq.org/newsroom/pdfs/RequestforProposalsforAccesstoAuditPersonnel-2013.pdf

Proposals may be submitted to AAA-AccessProgram@www.thecaq.org. The deadline for submitting a proposal is 5:00 pm, Monday, April 22, 2013.

# # # 

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 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, D.C., the CAQ is affiliated with the American Institute of Certified Public Accountants. For more information, visit www.TheCAQ.org.

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 www.aaahq.org.

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. 

The CAQ and the Auditing Section of the American Accounting Association request proposals for the Access to Audit Personnel program. The purpose of this program is to assist scholars in obtaining access to auditor participants for experimental/behavioral research.

Beginning in 2017, the Access to Audit Personnel program started accepting proposals that feature tenured faculty as the principal investigator.

A committee of senior academics and practitioners will evaluate proposals based on the following criteria:

• Ability to address important research questions that are relevant to practice
• Ability to contribute to academic literature
• Methodological soundness
• Level and extent of resources requested.

All proposals must include the most recent version of the study’s data collection protocol/instrument, which should be at an advanced stage of development. Instruments from successful proposals will be subject to further review, which may result in refinements. The expectation is that the CAQ Governing Board firms will administer the data collection protocols between June and August 2020.

To download the request for proposals (RFP), please download the PDF. To view a copy of the information required on the submission form, click here.

DEADLINE: Submission Closed

Washington, DC – The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have made four new awards under the Access to Audit Personnel Program. Now in its seventh year, the program connects academics with audit practitioners to participate in research projects.

“The CAQ and its member firms are pleased to participate in the Access to Audit Personnel Program, which continues to be an integral part the public company auditing profession’s constructive engagement with the academic community,” said CAQ Executive Director Julie Bell Lindsay. “We congratulate the award recipients, whose work can advance audit quality and strengthen our capital markets.”

Of the proposals received in 2019, the review committee selected the following projects to support:

• Lindsay M. Andiola, Virginia Commonwealth University, The Effect of Early Prompts on Auditors’ Going Concern Reporting Judgments (with Tamara A. Lambert and Marietta Peytcheva, Lehigh University)
• Christy Nielson, University of Georgia, Investigating How Empowerment Improves Auditors’ Skepticism and Fraud Detection (with Ashley Austin, University of Richmond, and Tina Carpenter and Margaret Christ, University of Georgia)
• Kelli Saunders, University of Nebraska-Lincoln, Outcome Bias or Surrogation? Examining Audit Reviewer Evaluations of Skeptical Actions (with Mary E. Marshall, Louisiana Tech University; and Chad M. Stefaniak, University of South Carolina)
• Amy C. Tegeler, University of Wisconsin – Milwaukee, Auditors’ Reaction to Feedback from PCAOB Inspections (with Veena L. Brown, University of Wisconsin – Milwaukee, and Denise H. Downey, Villanova University)

The Access to Audit Personnel Program will connect these researchers with approximately 550 auditors at CAQ Governing Board firms. Since the program’s inception, the CAQ and the AAA Auditing Section have supported 26 academic projects and provided access to over 3,300 audit practitioners.

“The Access to Audit Personnel Program’s role of connecting researchers with real-life auditors is important and unique,” said Kathryn Kadous, President of the AAA Auditing Section and Schaefer Chaired Professor of Accounting and Director and Associate Dean of PhD Program at Emory University’s Goizueta Business School. “We look forward to seeing the insights generated by these projects.”

The 2020 Request for Proposals, which provides information on the evaluation criteria during the next award cycle, is now available on the CAQ website. Proposals are due by Thursday, February 6, 2020.

# # #

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. For more information, visit www.thecaq.org.

About the AAA

The American Accounting Association (AAA) 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 www.aaahq.org.

Contact
Andrew T. Gillies
Director of Communications
agillies@www.thecaq.org
202-609-8048

The CAQ and the Auditing Section of the American Accounting Association request proposals for the Access to Audit Personnel program for the 2022 award cycle. The request for proposals is available for download now. The online submission form will open on December 1, 2021. Proposals are due by Thursday, February 3, 2022.

The purpose of this program is to assist scholars in obtaining access to auditor participants for experimental/behavioral research. The Access to Audit Personnel program is open to all researchers interested in behavioral research in auditing.

A committee of senior academics and practitioners will evaluate proposals based on the following criteria:

• Ability to address important research questions that are relevant to practice
• Ability to contribute to academic literature
• Methodological soundness
• Level and extent of resources requested.

All proposals must include the most recent version of the study’s data collection protocol/instrument, which should be at an advanced stage of development. Instruments from successful proposals will be subject to further review, which may result in refinements. The expectation is that the CAQ Governing Board firms will administer the data collection protocols between June and August 2022.

To download the request for proposals (RFP), please download the PDF. To view a copy of the information required on the submission form, click here.

DEADLINE: Thursday, February 3, 2022