AICPA Recognizes Assurance-Related Research

The American Institute of CPAs’ Assurance Research Advisory Group (ARAG) has announced two awards for funding and/or access to accounting firm personnel for research that addresses assurance topics of interest to the CPA profession.

ARAG, a group of practitioners and academics formed in collaboration with the American Accounting Association, issued a request for proposals last July. After reviewing submissions, ARAG has selected the following projects for approval:

• “Identifying Significant Components and Determining Component Materiality in Group Audits: Does a Focus on Size Miss the Mark?” by Ann G. Backof, PhD, CPA, Assistant Professor, University of Virginia, Brant E. Christensen, PhD, CPA, Assistant Professor, University of Missouri-Columbia, Steven M. Glover, PhD, CPA, Professor of Accountancy and Associate Dean, Brigham Young University and Jaime J. Schmidt, PhD, CPA, Associate Professor, University of Texas at Austin
• “Lost in Translation? A Comparative Analysis of Auditors’ Perceptions of the Firms’ Tone at the Top” by Veena L. Brown, PhD, CPA, Assistant Professor, University of Wisconsin – Milwaukee, Christine E. Earley, PhD, CPA, Professor, Providence College and Kerri-Ann Sanderson, PhD, CPA, Assistant Professor, Bentley University