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    Access to Audit Personnel

    Access to Audit Personnel supports scholars with access to practicing auditors for experimental and behavioral studies that contribute to academic literature and address questions important to auditing practice.

    Funder: American Accounting Association

    Due Dates: December 3, 2026 (Submissions open) | February 3, 2027, 11:59 pm ET (Proposal deadline)

    Funding Amounts: Access to auditor participants; no financial funding

    Summary: Supports experimental and behavioral auditing research by connecting scholars with practicing auditors as study participants.

    Key Information: Applicants must have a fully formed research question and an advanced data collection protocol.


    Description

    Access to Audit Personnel is an American Accounting Association program that helps scholars obtain auditor participants for experimental and behavioral research. It addresses a major obstacle in auditing research: gaining access to practitioners who can participate in studies. The program supports research relevant to the public company audit profession, with priorities including contributions to academic literature, methodological soundness, and questions important to auditing practice.

    Supported work examines audit judgment and decision-making, evidence collection and evaluation, professional skepticism, fraud detection, and other issues encountered in practice. The support is access to participants rather than money to develop a research topic. Projects therefore need to be well advanced in their theoretical grounding, research question, and study design before submission.


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