Contributions of the "Research Opportunities in Auditing" Program: An Empirical Assessment.
评估了KPMG Peat Marwick的“审计研究机会”项目在1976至1993年间对审计研究、教育和实践的影响，基于对受资助者的调查和档案数据，发现该项目对审计研究产生了杠杆效应。
Abstract Some of the contributions of KPMG Peat Marwick's "Research Opportunities in Auditing" (ROA) Program are assessed in this paper. The ROA Program supported auditing research projects with data from actual audits, partner and staff time, and financial resources from 1976 to 1993. We report the results of a survey of ROA grant recipients, as well as other archival data, that document some of the program's impacts on auditing research, education and practice. Among other matters, we describe the relative extent to which many substantive auditing issues were addressed by ROA-supported research and the relative extent to which different research methods were employed. The results suggest that the ROA Program had a leveraging effect on auditing research beyond the specific projects that were directly supported.