Research

Research & Grants

Connecting Auditors and Academics

Since its inception, the CAQ has sought to improve audit quality by increasing engagement between auditors and the academic community and by fostering independent research related to the public company auditing profession.

Our Grant Awards Program

The CAQ supports two research award programs: the Access to Audit Personnel program (AAP), offered in partnership with the Auditing Section of the American Accounting Association (AAA), and funding through our Research Advisory Board (RAB). A request for proposal is issued for each program on an annual basis. For information on the primary differences between the AAP and RAB grant programs, click here.

RAB

Research Collections

Access to Audit Personnel Grant Program

The CAQ, in connection with the Auditing Section of the AAA, established a program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects.

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CAQ Symposium

The Annual CAQ Symposium brings together practice leaders and audit research scholars for a discussion of important issues and an exploration of how research can inform those issues. On the pages for each event, find videos, summaries, and panel participants.

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Classroom and Training Resources

The CAQ creates educational videos that can be used in the classroom or as training resources. Available videos include a “Video Vignettes” series that provides a view into the types of conversations that take place during an audit. Videos also include classroom-ready excerpts derived from an expert panel at a CAQ event.

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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.

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Risk Assessment Panel Discussion

The panel discussion videos are short excerpts from a CAQ event where practitioners and a leading academic provide perspectives on various issues related to the auditors’ risk assessment of a company. Included are the panelist bios and free short descriptions of each video excerpt.

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The CAQ at AAA

Since 2008, the CAQ has organized and participated in panel discussions at the Annual Meeting of the American Accounting Association (AAA).

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Video Vignettes

The vignettes provide insights into the types of conversations that occur between audit team members, as well as between auditors and preparers. The discussions captured in the videos can also be used in other teaching situations, as they highlight communications and interviewing techniques, professional skepticism, and how to navigate conversations on difficult and sensitive issues.

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OUR GRANT AWARD PROGRAMS

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 (AAA), and funding through our Research Advisory Board. A request for proposal is issued for each program on an annual basis.

CAQ Research Video

Contact Research and Grants

For all inquiries related to the CAQ’s Research and Grants programs, please contact Margot Cella, Senior Director of Research  202-609-8058.

 

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