The Center for Audit Quality has issued its annual request for proposals to fund independent academic research on projects of interest to the auditing profession.
Proposals need to include a description of the research question, how the research fits into the existing literature, specific predictions, and details of the proposed methodology, as well as the resources necessary to complete the study, a timeline, and an itemized budget. Click here for more information.
The CAQ’s request for proposals targets these topics of interest for 2020:
- Corporate disclosures over non-financial information;
- Non-GAAP measures;
- Critical audit matters;
- Innovative technologies used in audits;
- Materiality;
- Professional skepticism;
- Auditing accounting estimates and fair value measurements;
- Audits of internal control over financial reporting;
- Auditor risk assessment;
- Fraudulent financial reporting; and
- The effectiveness of boards and audit committees.
The CAQ’s Research Advisory Board grants have funded 44 academic research projects in the 11 years since it’s inception.
