The US Center for Audit Quality (CAQ) will
fund five independent audit research projects in a bid to improve
audit quality.

The topics have been chosen from 48 proposals
addressing topics such as audit quality, financial statement fraud
deterrence and detection, professional judgement and professional
scepticism.

“The academic community is an important voice
in the ongoing discussion of auditing-related issues. We expect
these research projects to inform the profession’s efforts to
continuously improve audit quality”, said CAQ executive director,
Cindy Fornelli.

The projects are chosen by the CAQ Research
Advisory Board, comprised of members from academic institutions and
the auditing profession. Five projects were selected for CAQ
funding in 2009, while another three projects were chosen in
2010.

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