Two Lubar School of Business accounting faculty members have received a research award from the American Accounting Association (AAA) to study audit personnel.
Assistant Professor Amy C. Tegeler and Associate Professor Veena L. Brown will conduct a survey to understand how auditors experience and perceive inspection feedback received from the Public Company Accounting Oversight Board. They are collaborating on the project with Denise Downey of Villanova University.
“Understanding which factors have a greater influence on auditor reactions to inspections will inform regulators and practitioners on how best to interact and communicate in order to improve the value of inspections and facilitate continued audit quality improvements,” said Brown.
The association will provide the researchers with access to approximately 550 auditors across the country.