What question did this study set out to answer?

This research aims to identify the nature of attestation practices among public accounting professionals in the U.S.

June 15, 2026

A Survey of Attestation Practices.

KBKennard S. BrackneyUniversity of North Carolina at Greensboro GHGlenn L. HelmsUniversity of North Carolina at Greensboro

Key Points

This research aims to identify the nature of attestation practices among public accounting professionals in the U.S.
Conducted a survey of AICPA public accounting professionals
Analyzed associations between firm characteristics and attestation services
Applied logistic regression to evaluate the impact of practice characteristics on attestation services
Found significant associations between office characteristics and the performance of attestation services
Identified expectations regarding attestation services among practitioners
Logistic regression indicated specific practice characteristics strongly influence attestation service delivery

Abstract

Abstract Presents a survey of American Institute of Certified Public Accountants (AICPA) public accounting professionals to identify the nature of attestation practices. Association of office/firm characteristics with performing attestation services; Expectations on services; Logistic regression of attestation services on practice characteristics variables.

Ask AI

Helpful

Bookmark

View Full Paper