Research Days 2023 - On Demand Presentations
Type of Presentation
Poster Session
Location
On Demand
Description of Program
CPA – Performed Election Audits. What They Are, Why They Are Coming, and How To Prepare For Them.
Abstract
My recent nationwide survey of 1,680 potential American voters shows that over two-thirds would have greater confidence in elections, and that over 40% would vote more frequently, if post-election audits were routinely conducted by independent CPAs credentialed for election auditing. Low voter confidence in American elections has triggered professional groups and state legislators to call for post-election audits. But who should conduct these audits? Post-election audits conducted by election administrators raises the issue of information asymmetry. My research explores whether having routine post-election audits conducted by independent Certified Public Accountants further credentialed for election auditing (“CPA Audits”) would affect the voting public’s confidence in elections. My presentation will focus on the various findings of this survey, along with the creation of this new, important area for CPA assurances services, and the need for educational programming.
Identify Grant
Partial funding by a COB Small Grant for Faculty Research and Professional Development.
Presentation File
wf_yes
Included in
Business Organizations Law Commons, Legal Ethics and Professional Responsibility Commons
CPA – Performed Election Audits: What They Are, Why They Are Coming, and How To Prepare For Them
On Demand
My recent nationwide survey of 1,680 potential American voters shows that over two-thirds would have greater confidence in elections, and that over 40% would vote more frequently, if post-election audits were routinely conducted by independent CPAs credentialed for election auditing. Low voter confidence in American elections has triggered professional groups and state legislators to call for post-election audits. But who should conduct these audits? Post-election audits conducted by election administrators raises the issue of information asymmetry. My research explores whether having routine post-election audits conducted by independent Certified Public Accountants further credentialed for election auditing (“CPA Audits”) would affect the voting public’s confidence in elections. My presentation will focus on the various findings of this survey, along with the creation of this new, important area for CPA assurances services, and the need for educational programming.
Other Presentation Disciplines:
Business Law
Public Responsibility
Ethics