Awards help support accounting firm research

The AICPA Assurance Research Advisory Group (ARAG) awarded three research teams funding and 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 American Accounting Association, selected the following projects:

• “The Effects of Assurance Level on Assurance Professionals’ and Financial Statement Users’ Qualitative Materiality Judgments,” by Marcus Doxey and Chez Sealy, assistant professors at the University of Alabama.
• “An Examination of Auditor Evidence Sufficiency Determinations,” by Elizabeth Poziemski, the MSA program director/lecturer, and Lisa Baudot, an assistant professor, at the University of Central Florida.
• “Deconstructing Users’ Confidence: Full Audits, Analytical Procedures and Inquiries, and Selected Substantive Tests,” by Lisa Gaynor, an associate professor at the University of South Florida; William Kinney, a professor emeritus at the University of Texas at Austin; and Sandra Vera-Muñoz, an associate professor at the University of Notre Dame.