The Center for Audit Quality awarded research funding to Mark Taylor, professor of accountancy, Yi-Jing Wu, assistant professor of accountancy, and Steven M. Glover, a colleague at Brigham Young University.
Their project, titled “Learning More about Auditing Estimates Including Fair Value Measurements,” was one of five academic research proposals awarded funding. The CAQ received 40 research proposals on topics such as financial reporting, fraud deterrence and detection, professional skepticism and objectivity, audit quality and the value of the audit.