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.

SPONSORED REPORT

Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.

100th ANNIVERSARY

Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.