AICPA-AAA-IAASB research on auditor's report

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12 Aug 2006

The American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), and the International Auditing and Assurance Standards Board (IAASB) have launched a research initiative aimed at providing a better understanding of users' perceptions of the financial statement audit and the auditor's report.

A joint request for proposals solicits academic research to identify and provide information about such perceptions. Proposals must be submitted by 2 October 2006. The AICPA and IAASB will fund between US$10,000 and $20,000 for each project. Researchers are required to submit a summary of results by 1 October 2007, with a more detailed report by 7 January 2008.

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