Assurance Re搜索 Advisory Group (ARAG)
The Assurance Re搜索 Advisory Group (ARAG) is comprised of representatives from academia 和 公共实践. The group funds re搜索 projects addressing private company1 assurance topics that are of interest to practitioners. Selected re搜索 topics are shared annually through a call for interest. Approved re搜索 teams are eligible for access to firm personnel, peer reviewers 和 up to $10,000美元的资金. The re搜索 funded by the ARAG will provide the profession with valuable insights into the factors that affect the quality of assurance services.
The 2019 grant recipients approved by ARAG are as follows:
马库斯Doxey, 助理教授, 和Chez Sealy, 助理教授, University of Alabama whose re搜索 project is titled “The Effects of Assurance Level on Assurance Professionals’ 和 Financial Statement Users’ Qualitative Materiality Judgments.”
伊丽莎白Poziemski, MSA Program Director/Lecturer 和 Lisa Baudot, 助理教授, University of Central Florida whose re搜索 project is titled “An Examination of 审计or Evidence Sufficiency Determinations.”
莉萨盖纳, 副教授, University of South Florida, 威廉Kinney, 教授, University of Texas at Austin, 桑德拉·维拉-穆尼奥斯, 副教授, University of Notre Dame whose re搜索 project is titled “Deconstructing Users’ Confidence: Full 审计s, Analytical Procedures 和 Inquiries, 和 Selected Substantive Tests.”
The status of approved re搜索 projects can be viewed 在这里.
For more information on the ARAG, review the ARAG常见问题.
1 Defined as entities not required to be audited in accordance with PCAOB auditing st和ards, including privately held companies, not-for-profit organizations, employee benefit plans 和 政府al entities.
If you are interested in conducting academic re搜索 on public company auditing topics, the 审计质量中心 has two programs that might be of interest: Access to 审计 Personnel 和 Re搜索 Advisory Board grants.
