Assurance Research Advisory Group Research Projects

March 20, 2019

The following research projects were approved by the AICPA’s Assurance Research Advisory Group (ARAG), a group of practitioners and academics formed in collaboration with the American Accounting Association. ARAG supports academic research aimed at enhancing audit quality by providing access to firm personnel, funding and peer reviewers.

Research Title

Research Team

Research Approved

Research Status
Lost in Translation?
A Comparative Analysis of Auditors’ Perceptions of the Firms’ Tone at the Top (“Tone at the Top”)
 
  • Veena L. Brown - University of Wisconsin-Milwaukee*
  • Christine E. Earley - Providence College, Providence, RI
  • Kerri-Ann Sanderson - Bentley University, Waltham, MA

2016

In process
Identifying Significant Components and Determining Component Materiality in Group
Audits: Does a Focus on Size Miss the Mark? (“Group Audit”)
 
  • Steven M. Glover - Brigham Young University*
  • Ann G. Backof - University of Virginia, Charlottesville, Virginia
  • Brant E. Christensen - University of Missouri-Columbia
  • Jaime J. Schmidt - University of Texas at Austin

2016

Latest research observations available here

Auditing with Data and Analytics:
External Reviewer Perceptions of Audit Quality
  • Scott Emett - Arizona State University, Tempe, AZ*
  • Steven Kaplan - Arizona State University, Tempe, AZ
  • Jeffrey Pickerd - University of Mississippi, University, MS
  • Elaine Mauldin - University of Missouri, Columbia, MO

2017

In process

Analyzing the Audit Risk Assessment Process: Real World Insights
  • Mark Beasley - North Carolina State University, Raleigh, NC*
  • Omar Watts - St. John Fisher College, Rochester, NY
  • Susan Albring - Syracuse University, Syracuse, NY

2017

In process

Non-Global Network Firms’ Use of Technology-Based Audit Tools and Implications for Audit Quality
  • Jay Thibodeau - Bentley University, Waltham, MA*
  • Annie L. Witte - Bentley University, Waltham, MA
  • Jean C. Bedard - Bentley University, Waltham, MA
  • Lynford Graham - Bentley University, Waltham, MA

2017

In process

A Blockchain Halo? The Effects of Clients’ Maturity with Emerging Technologies on Auditors’ Professional Skepticism
  • Ashley A. Austin - University of Richmond, Richmond, VA
  • L. Tyler Williams - Bentley University, Waltham, MA

2018

In process

The Effects of Assurance Level on Assurance Professionals’ and Financial Statement Users’ Qualitative Materiality Judgments
  • Marcus Doxey - University of Alabama, Tuscaloosa, AL
  • Chez Seal - University of Alabama, Tuscaloosa, AL

2019

In process

An Examination of Auditor Evidence Sufficiency Determinations
  • Elizabeth Poziemski - University of Central Florida, Orlando, FL
  • Lisa Baudot - University of Central Florida, Orlando, FL

2019

In process

Deconstructing Users’ Confidence: Full Audits, Analytical Procedures and Inquiries, and Selected Substantive Tests
  • Lisa Gaynor - University of South Florida, Tampa, FL
  • William Kinney - University of Texas at Austin, Austin, TX
  • Sandra Vera-Munoz - University of Notre Dame, Notre Dame, IN

2019

In process

*  - Principal Researcher

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