- column
- INSIDE AICPA
ARAG funds and facilitates accounting firm research projects
Please note: This item is from our archives and was published in 2017. It is provided for historical reference. The content may be out of date and links may no longer function.
Related
October 27, 2025
				CPA firm funding — no one right answer
October 24, 2025
				Navigating outside investors: Safeguarding ethics and independence in evolving practice structures
October 1, 2025
				Are you prepared for the cost of a data security incident?
TOPICS
The AICPA Assurance Research Advisory Group (ARAG) awarded two research teams funding and/or access to accounting firm personnel for research on assurance topics of interest to the CPA profession.
ARAG, a group of practitioners and academics formed in collaboration with the AAA, selected the following projects:
- “Identifying Significant Components and Determining Component Materiality in Group Audits: Does a Focus on Size Miss the Mark?” by Ann G. Backof, assistant professor at the University of Virginia; Brant E. Christensen, assistant professor at the University of Missouri—Columbia; Steven M. Glover, professor of accountancy and associate dean at Brigham Young University; and Jaime J. Schmidt, associate professor at the 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, assistant professor at the University of Wisconsin—Milwaukee; Christine E. Earley, professor at Providence College; and Kerri-Ann Sanderson, assistant professor at Bentley University.
 
								