Research Advisory Board Grant Program

The CAQ and the public company auditing profession are dedicated to supporting valuable independent academic research that can have important, real-world impact on audit quality and the future of auditing.

From 2009-2021 the CAQ’s Research Advisory Board (RAB) annually awarded grants to fund auditing-related scholarly research. While active, the RAB, composed of representatives from academia and the profession, awarded 49 grants for independent academic research projects. Although the program is no longer active, the achievements of grant recipients and their published journals continue to have a profound impact on our profession.

The RAB grant project have produced a long list of published journal articles. The research substantively informs audit practice or policy and regulatory issues that impact audit quality and the profession.

Take a look at previous published peer-reviewed journal articles from the RAB Grant Program!

• Aghazadeh, Sanaz S. and Kris Hoang.  How Does Audit Firm Emphasis on Client Relationship Quality Influence Auditors’ Inferences about and Responses to Potential Persuasion in Client Communications?. Accounting, Organizations and Society, 87, (2020).  (View online)
• Aghazadeh, Sanaz and Jennifer R. Joe. Auditors’ response to management confidence and misstatement risk. Accounting, Organizations, and Society. 101 (2022) (View Online)
• Asare, Stephen Kwaku, and Arnold M. Wright. “Field Evidence about Auditor’s Experiences in Consulting with Forensic Specialists.” Behavioral Research in Accounting Vol.30, no. 1 (Spring 2018). 1-25. (Download)
• Anderson, Spencer, Jessen Hobson, Ryan Sommerfeldt. “Auditing Non-GAAP Measures: Signaling More than Intended.” Contemporary Accounting Research, (Vol. 39, No. 1 (2022). (View Online)
• Austin, Ashley. Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud during Audit Testing. Contemporary Accounting Research. Vol. 40, No. 2 (Summer 2023). (View Online)
• 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. (View Online)
• Bonner, Sarah E., Kathryn Kadous, and Tracie M. Majors.  “A Habit Strength-Based Explanation for Auditors’ Use of Simple Cognitive Processes for Complex Tasks.”  The Accounting Review Vol. 97, no. 3 (May 2022). (Download)
• Cannon, Nathan H., and Jean C. Bedard. “Auditing Challenging Fair Value Measurements: Evidence from the Field.” The Accounting Review Vol. 92, no. 4 (July 2017). 81-114. (Download)
• Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong. “Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality.” Auditing: A Journal of Practice & Theory Vol. 38, no. 3 (August 2019). 95-119. (Download)
• Christensen, Brant E., Steven M. Glover, Thomas C. Omer, and Marjorie K. Shelley. “Understanding Audit Quality: Insights from Audit Professionals and Investors.” Contemporary Accounting Research Vol. 33, no. 4 (Winter 2016). 1648-1684. (View Online)
• Cohen, Jeffrey R., Jennifer R. Joe, Jay C. Thibodeau, and Gregory M. Trompeter. Audit Partners’ Judgments and Challenges in the Audits of Internal Control over Financial Reporting.” Auditing: A Journal of Practice  Vol. 39., No. 4 (November 2020). (Download)
• Davis, Jon S., and Heather L. Pesch. “Fraud Dynamics and Controls in Organizations.” Accounting, Organization and Society Vol.38, no. 6-7 (2013). 469-483. (Download)
• Dechow, Patricia M., Weili Ge, Chad R. Larson, and Richard G. Sloan. “Predicting Material Accounting Misstatements.” Contemporary Accounting Research Vol. 28, no. 1, (Spring 2011). 17-82. (View Online)
• DeZoort, Todd, Marcus Doxey, and Troy Pollard. “Root Cause Analysis and Its Effect on Auditors’ Judgments and Decisions in an Integrated Audit.” Contemporary Accounting Research Vol. 38, no. 2 (Summer 2021). 1204–1230. (View Online)
• Downey, Denise Hanes, and Jean C. Bedard. “Coordination and Communication Challenges in Global Group Audits.” Auditing: A Journal of Practice & Theory Vol. 38, no.1 (February 2019). 123-147. (Download)
• Durkin, Mary Parlee, S. Jane Jollineau, Sarah C. Lyon. “Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance.” Auditing: A Journal of Practice & Theory  Vol. 40, No. 1. (February 2021).1-17 (Download).
• Francis, Jere R., and Paul N. Michas. “The Contagion Effect of Low-Quality Audits.” The Accounting Review Vol. 88, no. 2 (2013). 521-552. (Download)
• Glover, ​Steven M., Mark H. Taylor, and Yi-Jing Wu. “Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy.” Auditing: A Journal of Practice & Theory Vol. 36, no. 1 (February 2017). 63-84. (Download)​
• Glover, Steven M., Mark H. Taylor, and Yi-Jing Wu. “Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?”. Contemporary Accounting Research Vol. 36, no. 3 (Fall 2019). 1417–1460. (View Online)
• Griffith, Emily, Christine J. Nolder, and Richard E. Petty. “The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgement and Decision-Making Research.” Auditing: A Journal of Practice & Theory Vol. 37, no. 4 (November 2018). 169-186. (Download)
• Hamilton, Erin L. “Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud.” Auditing: A Journal of Practice & Theory Vol. 35, no. 4 (November 2016). 57-78. (Download)
• Hammersley, Jacqueline S. “A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks.” Auditing: A Journal of Practice & Theory Vol. 30, no. 4 (November 2011). 101-128. (Download)
• Hopkins, Patrick E., Lori Shefchik Bhaskar, and Joseph H. Schroeder. “An Investigation of Auditors’ Judgments when Companies Release Earnings Before Audit Completion.” Journal of Accounting Research Vol. 57, no. 2 (May 2019). 355-390. (View Online)
• Kachelmeier, Steven J., Dan Rimkus, Jaime J. Schmidt, and Kristen Valentine. “The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty.” Contemporary Accounting Research Vol. 37, No. 4 (Winter 2020). pp. 2186-2212. (View Online)
• Kinney, Jr., William R., Roger D. Martin, and Marcy L. Shepardson. “Reflections on a Decade of SOX 404(b) Audit Production and Alternatives.” Accounting Horizons Vol. 27, no. 4 (2013). 799-813. (Download)
• Maksymov, Eldar, William R. Kinney, Jr., and Mark W. Nelson. “Budgeting Audit Time: Effects of Audit Step Frame and Verifiability.” Behavioral Research in Accounting Vol. 30, no. 1 (Spring 2018). 59-73. (Download)
• Nelson, Mark W. “A Model and Literature Review of Professional Skepticism in Auditing.” Auditing: A Journal of Practice & Theory Vol. 28, no. 2 (November 2009). 1-34. (Download)
• Nolder, Christine J., and Kathryn Kadous. “Grounding the professional skepticism construct in mindset and attitude theory: A way forward.” Accounting, Organizations and Society Vol. 67, (2018). 1-14 (View Online)
• Plumlee, R. David, Brett A. Rixom, and Andrew J. Rosman. “Training Auditors to Perform Analytical Procedures Using Metacognitive Skills.” The Accounting Review Vol. 90, no. 1, (2015). 351-369. (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)
• Saiewitz, Aaron, and Elaine (Ying) Wang. “Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences.” Contemporary Accounting Research Vol. 37, No. 3 (Fall 2020) pp. 1854-1881. (View Online)
• Sasmaz, Mary, Timothy Fogarty. Work-life balance in public accounting: An experimental inquiry into supervisor support for sub-ordinate career progression. Advances in Accounting. Vol 61. (June 2023). (View Online)
• Suh, Ikseon, Kristina Linke, John T. Sweeney, and Joseph M. Wall. “Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud.” Journal of Business Ethics (July 2018). (Download)
• Trotman, Ken T., and Noel Harding. “The Effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism.” Auditing: A Journal of Practice & Theory Vol. 36, no. 2 (May 2017). 111-131. (Download)