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Accounting

CAQ and the American Accounting Association Announce Changes to Ongoing Research Partnership

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The Center for Audit Quality (CAQ) and the American Accounting Association (AAA) today announced changes to their research partnership, including their joint Access to Audit Personnel (AAP) program.  The AAP program, established in 2012, facilitates engagement with audit firm personnel to participate in behavioral research projects conducted by the academic community.

As part of the changes, the CAQ will transition administration of the AAP to the AAA and continue to support the program, while the Auditing Section will continue to be involved in the appointment of experienced academics to serve on the review committee. The changes are designed to enable each organization to simultaneously pursue research initiatives impacting its members while at the same time recognizing the vital role academic research plays in the public company audit profession.

The CAQ continues its commitment to academic research, including through applicable commissioned research, as well as joint research with organizations within the financial reporting supply chain on topics of mutual interest, and other data gathering and analysis addressing key issues facing public company auditors. “The CAQ seeks to be a recognized thought leader on public company auditor and audit matters,” said Julie Bell Lindsay, Chief Executive Officer at the Center for Audit Quality. “By continuing to assist the AAA in its administration of the AAP, the CAQ will support academic research while also engaging with stakeholders, including the academic community, on key public policy initiatives impacting the profession.”

“One of the objectives of the AAA is to promote practice-relevant research in accounting,” said Yvonne Hinson, Chief Executive Officer of the American Accounting Association. “The AAP program has been a leader in providing academics the opportunity to conduct behavioral research in auditing and aligns with other initiatives we are pursuing to increase research support.”

“The Auditing Section is pleased to continue this important research partnership with the CAQ,” added Christine Earley, President of the AAA Auditing Section. “This partnership demonstrates our commitment to improving audit quality through research and we look forward to a seamless transition.”

Proposals for the 2022 AAP program will still be accepted through Thursday, February 3, 2022.  More information about the 2022 program will be made available on the AAA’s website in the first half of 2022.