The Assurance Research Advisory Group (ARAG), comprised of representatives from academia and public practice, funds research projects addressing private company1 assurance topics that are of interest to practitioners. Accounting educators who submit an approved research proposal are eligible for access to firm personnel, up to $15,000 in funding and, where applicable, access to peer reviewers or anonymized firm data provided by the AICPA Peer Review Program with firm consent. The research proposals funded by the AICPA will provide the profession with valuable insights into the factors that affect the quality of assurance services.
The Assurance Research Advisory Group proposal submission window is currently closed. Grants for the 2018 cycle will be awarded to recipients by February 2019.
The Assurance Research Advisory Group will accept new proposals in summer 2019.
For more information on the Assurance Research Advisory Group, review the FAQs. Additionally, you may be interested in reviewing the 2018 request for proposals document. Keep in mind that the areas of interest may change.
1 Defined as entities not required to be audited in accordance with PCAOB auditing standards, including privately held companies, not-for-profit organizations, employee benefit plans and governmental entities.
If you are interested in conducting academic research on public company auditing topics, the Center for Audit Quality has two programs that might be of interest: Access to Audit Personnel and Research Advisory Board grants.