ARAG funds and facilitates accounting firm research projects


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.

SPONSORED REPORT

CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

Pronoun practice to help polish your prose

Using pronouns correctly in writing and speech can help you make a good impression. Try our 10-question quiz.