Research
The CAQ facilitates research initiatives and provides independent funding of scholarly research projects to address new or significant issues relating to public company auditing and the capital markets.
Academic Research Funding
Since 2009, the CAQ through its Research Advisory Board, has annually funded independent academic research projects on auditing-related topics, including audit quality, professional judgment, professional skepticism, and the value of the audit.
The CAQ announced the most recent funding awards in May 2012. The following projects were chosen for funding:
• “Field Evidence of Auditor’s Views on Audit Quality and Earnings Quality” by Brant Christensen, Marjorie Shelley and Thomas C. Omer, Texas A&M University, and Steven M. Glover, Brigham Young University
• “A Field Investigation of Coordination and Communications in Globally Dispersed Audit Teams” by Denise Hanes, Bentley University
• “Field Study Examination of How Auditors Evaluate Internal Control over Financial Reporting: Implications for Practice and Research” by Jay Thibodeau, Bentley University, Jeffrey Cohen, Boston College, Jennifer Joe, Georgia State University, and Greg Tompeter, University of Central Florida
• “Learning More about Auditing Estimates Including Fair Value Measurements” by Mark Taylor and Yi-Jing Wu, Case Western Reserve University, and Steven M. Glover, Brigham Young University
• “Evaluating the Intentionality of Misstatements: How Auditors Can Better Differentiate Errors from Fraud” by Erin Hamilton, University of South Carolina
The CAQ’s research funding continues to provide opportunities for doctoral students. Three 2012 funding recipients, Texas A&M’s Christensen, Bentley’s Hanes and South Carolina’s Hamilton, are in accounting doctoral programs.
Research Symposium
The CAQ’s Research Symposium brings together senior audit partners and academic researchers to facilitate a dialogue on areas where research can enhance audit practice. The Symposium provides a unique opportunity for senior practice leaders from the public company audit firms and academics to discuss auditing issues. The 4th Annual Research Symposium was held in August 2012, in Washington, DC.
Read more about this topic: Center For Audit Quality
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