Three research projects received awards through the Access to Audit Personnel program, which connects academics with audit practitioners to participate in research projects and is sponsored by the Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA). The CAQ is affiliated with the AICPA.
The award review committee selected the following projects for 2018:
- Erin Hamilton, University of Nevada, Las Vegas, "Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements" (with Jason Smith, University of Nevada, Las Vegas).
- Christy Sims, University of Georgia, "Improving Auditors' Review of Complex Evidence Sets" (with Justin Leiby and Jacqueline S. Hammersley, both of the University of Georgia).
- Dan Zhou, University of Illinois at Urbana-Champaign, "Promoting Proactive Auditing Behaviors" (with Mark Peecher, University of Illinois at Urbana-Champaign; and Michael Ricci, University of Florida).
The Access to Audit Personnel program, now in its sixth year, will connect these researchers with approximately 430 auditors at CAQ Governing Board firms.