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.