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.

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