What question did this study set out to answer?

To examine the impact of fairness in decision-making processes on the commitment to AICPA and trust in reviewers.

June 15, 2026

Procedural Fairness in the Peer and Quality Review Programs.

CECraig R. EhlenUniversity of Southern Indiana RWRobert B. WelkerFederal Ministry of Justice and Consumer Protection

Key Points

To examine the impact of fairness in decision-making processes on the commitment to AICPA and trust in reviewers.
Investigates the link between procedural fairness and its effects on reviewees' perceptions.
Focus on practices within peer and quality review programs.
Establishes a correlation between procedural fairness and commitment to AICPA.
Highlights the importance of giving reviewees opportunities to express opinions and concerns.

Abstract

Abstract Examines whether the fairness of decision-making procedures relating to practice-monitoring affects reviewees' commitment to the American Institute of Certified Public Accountants (AICPA) or their trust in reviewers. Procedural fairness as associated with both commitment to AICPA and trust in reviewer; Suggestion of adopting procedures that give opportunity to express opinions and concerns.

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