"A Blockchain Halo? The Effects of Clients' Maturity With Emerging Technologies on Auditors' Professional Skepticism," a research project by Ashley A. Austin, an assistant professor at the University of Richmond, and L. Tyler Williams, an assistant professor at Bentley University, received the annual award from the AICPA Assurance Research Advisory Group (ARAG).
The researchers will receive $15,000 in funding and access to 120 auditors to further their blockchain research.
ARAG, a group of practitioners and academics formed in collaboration with the American Accounting Association, is in its third year of supporting research aimed at enhancing audit quality.