Emily Griffith, assistant professor of accounting and information systems at the Wisconsin School of Business, was awarded a research grant from the Center for Audit Quality to investigate the factors that affect auditors’ cognitive processing. This is the second year in a row that Griffith has received a grant from the Washington-D.C.-based organization, which is closely affiliated with the American Institute for CPAs.
This year, Griffith's research will examine the factors that influence auditors’ professional skepticism and independence, interpret results using this model, and identify policy implications.
Emily Griffith, Assistant Professor of Accounting and Information Systems at the Wisconsin School of Business
“Despite many studies on factors affecting auditors’ professional skepticism and independence, this research has not translated into policy and practice,” Griffith says. “We believe this is because researchers, practitioners, and regulators lack a framework for understanding the collective implications of numerous studies on similar factors, especially when studies examining similar factors yield conflicting results.”
Griffith will serve as co-investigator on the study, “The Elaboration Likelihood Model: A Meta-theory for Understanding and Predicting Divergent Effects of Situational Variables on Auditors’ Attitudes of Professional Skepticism and Independence,” one of three projects awarded funding by CAQ from a highly competitive field of 34 proposals.
The grant will be shared by Griffith and her co-authors, Christine Nolder of the University of Suffolk and Richard Petty of Ohio State University.
The CAQ is an autonomous public policy organization that addresses critical issues and advocates for standards in public company auditing.
To learn more about the award, visit the Center for Audit Quality website.