The Center for Audit Quality has issued its annual
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
The CAQ's request for proposals targets these
- 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
Courtesy of the Center for Audit Quality
