AUDIT Lab at Canisius University
The Accounting, Upstream Disciplines and Industry Technology (AUDIT) Lab examines how technological change, public policy and organizational practices affect accounting and related professions. Established in January 2026 through a partnership between Aletheia Research Institution and Canisius University, the lab brings together students, faculty, alumni and industry practitioners to investigate questions facing the profession.
Our work combines applied research with professional experience to produce research briefings, working papers and reports for practitioners and decision makers. Through this collaboration, students contribute to published research while developing the analytical skills and professional judgment needed to evaluate evidence, explain findings and recognize the limits of their conclusions.
State of AI Adoption Project
The project investigates how professionals in accounting and upstream disciplines, such as internal audit, are adapting to artificial intelligence. We examine belief, exposure, governance, oversight and willingness to act, considering how individual readiness relates to organizational conditions. Two published research briefings provide the foundation for a third paper, The 30% Blind Spot, which develops these findings into personas and recommendations to help leadership in the internal audit function identify appropriate support for their teams.
Redpath, E., Banach, C., Crous, K., Hedges, A., McCarthy, B., Morabito, J., Peters, B. (2026). The 30% Blind Spot: AI Assurance in Internal Audit is Related to Governance Maturity, not Belief in AI. Aletheia White Paper 05/2026 (M. Levy, Ed.).
Banach, C., Boyer, R., Crous, K., Hedges, A., Langefels, K., McCarthy, B., Morabito, J., Peters, B., Redpath, E. (2026). The State of AI Adoption in Internal Audit in 2026. Aletheia Research Briefing 06/2026 (M. Levy, Ed.).
Redpath, E., Hedges, A., Langefels, K., McCarthy, B., Morabito, J. (2026). The State of AI Adoption in Audit, Accounting, and Upstream Disciplines in 2026. Aletheia Research Briefing 05/2026 (I. J. Redpath, Ed.)
AUDIT Lab Research
Student fellows participate in the research process from the development of questions to the preparation of publications. They work with original data, assess its quality, evaluate analytical approaches and revise their findings through review by faculty and practitioners.
The work requires students to make decisions when information is incomplete and answers are uncertain. They learn to explain how a conclusion was reached and whether the evidence supports it; they also gain experience responding to critical feedback and taking responsibility for their contributions. Participation provides students with published work and practical examples they can discuss with employers, alongside relationships with researchers and professionals across accounting, audit, risk and technology.
The lab is directed by Eric Redpath, JD, PhD, portfolio director at Aletheia Research Institution. Ian Redpath, JD, LLM, chair of the Canisius Accounting Department, serves as lab chair. Mike Levy, CEO and managing principal of Cherry Hill Advisory, serves on the advisory board and as principal advisor for the Internal Audit Initiative. We welcome researchers, practitioners, alumni and organizations interested in contributing to the lab. Collaboration may involve proposing research questions, contributing professional expertise, supporting student research or bringing business problems forward for investigation
Internal Audit and Risk
Our Internal Audit Initiative connects academic research with practitioner insight through collaboration with Cherry Hill Advisory. Projects examine audit methods, risk assessment, continuous monitoring and technologies used in audit planning, execution and reporting. The work is intended to inform chief audit executives, audit committees, boards and risk leaders.
Tax and Regulatory Developments
Research explores emerging tax questions associated with technological and economic change. Areas of interest include international cryptocurrency taxation, internet sales, developments in athletics and the regulatory frameworks shaping professional practice.
Career Resilience and Organizational Strategy
We investigate how accounting professionals and organizations can adapt to changing expectations. This includes professional development, leadership pathways and the relationship between academic preparation and the skills required in practice.