Audition downsampling on conversion

I am using Audition to batch convert m4a files to mp3. The m4a files are encoded as follows according to VLC.

  Codec: MPEG AAC Audio (mp4a)
  Type: Audio
  Channels: Stereo
  Sample rate: 44100 Hz
  Bits per sample: 32
  AAC extension: SBR

When converting Audition takes the sample rate down to 24000 Hz even if I explicitly set it to 44100 Hz using Export Settings. It would be nice to keep the original sampling rate but I cannot see how to do it. Would Media Encoder do a better job of this or is Audition using it in the background to begin with?

Thanks for the help, Steve.