Auditing Section Bylaws

and Operating Manual

(As Revised – May 30, 2018)

  1. Name and Status of Organization
  2. The Purposes and Objectives of the Auditing Section
  3. Membership
  4. Dues
  5. The Executive Committee
  6. Duties of the Executive Committee
  7. Nominating Committee
  8. Nomination and Elections Procedures
  9. Publications
  10. Amendment

I. Name and Status of Organization. The name of this organization is the Auditing Section of the American Accounting Association.

II. The Purposes and Objectives of the Auditing Section are to foster excellence in scholarship surrounding auditing and related areas and to serve as a point of connection between practice and academia. The Section serves scholars in their endeavors to conduct high quality research and to educate future professionals.

III. Membership.  All members who pay the annual dues levied by the Section, subject to the rules of the American Accounting Association, are eligible to be members of the Section in one of two (2) classes of membership: (1) Regular Members and (2) Student Members.

Regular members of the Section are eligible to vote, hold office, and participate fully in all activities of the Section.

Student members, during the period of matriculation in a post-secondary program, are eligible for student membership in the Section. Student members may not vote in matters coming before the Section, may not serve on Section committees, nor hold any Section office.

IV. Dues.  The Auditing Section dues will be determined by the Executive Committee and will be recommended to the Section membership for approval. Dues categories will be structured to reflect the Section strategy and to increase participation of classes of individuals facing varying economic conditions. 

V. The Executive Committee.  The Auditing Section Executive Committee consists of the President, Vice President-Academic, Vice President-Practice, Past President, Secretary, Treasurer, Historian, and Council Representative. The Executive Committee is responsible for directing the affairs of the Section and formulating the plans, policies, rules, and procedures the Executive Committee considers necessary to achieve the Section’s Mission. The President and three (3) other voting officers constitute a quorum. The Executive Committee may appoint committees and task forces and may make similar assignments appropriate to achieve the Section’s Mission. 

VI. Duties of the Members of the Executive Committee. The duties and terms of office of the members of the Auditing Section Executive Committee are as follows:

President. The President serves a one (1) year term immediately following her/his term as Vice President-Academic. The President is responsible for administering the affairs of the Section. The President chairs the Executive Committee and presides at all Section Executive Committee meetings and at all other Section meetings. Except for committee members previously appointed to terms that have not yet expired, the President has the authority to appoint members to committees and task forces, and, at her/his discretion, to remove members of committees and task forces if necessary.

Vice President-Academic (President-Elect). The Vice President-Academic is elected for a one (1) year term. The duties of the Vice President-Academic are to assist the President in administering the affairs of the Section and to appoint the Historian.

Vice President-Practice. The Vice President-Practice is elected for a two (2) year term and is not eligible for immediate reelection. The duty of the Vice President-Practice is to assist the President in administering the affairs of the Section.

Secretary. The Secretary is elected for a two (2) year term and is not eligible for immediate reelection. The duty of the Secretary is to supervise the keeping of records of Section meetings, policies, and procedures.

Treasurer. The Treasurer is elected for a two (2) year term and is not eligible for immediate reelection. The duty of the Treasurer is to work with AAA professional staff relative to collection and disbursement of Section funds. The Treasurer will report to the Section members at its business meeting on the financial affairs of the Section and will provide that information for dissemination to the Section members.

Past President. The Past President serves for one (1) year immediately following her/his term as President. The Past President assists the President and President-Elect in their efforts to administer the affairs of the Section.

Historian. The Historian serves a two (2) year term and is designated as an ex officio, non-voting member of the Executive Committee.  The duties of the Historian are to maintain an up-to-date history of Section activities, to maintain and update the Section’s Operating Manual, and to provide historical perspective at Executive Committee and Section business meetings.

AAA Council Representative. The Council Representative serves a three (3) year term and is eligible for one (1) additional three (3) year term. The Council Representative is designated as an ex officio, non-voting member of the Executive Committee. The duty of the Council Representative is to report in a timely manner all relevant Council meeting information to the Executive Committee.

Filling of Vacancies. In the event that any member of the Auditing Section’s Executive Committee, other than the President, is unable to serve the full term, the duties will be assigned to another person selected by the Executive Committee. When the President is unable to serve the full term, the duties will be assumed by the most recent Past President who is willing to serve. When the President-Elect is not able to serve, the Section's Nominations Committee will nominate another candidate who will be affirmed by a vote of the Section membership.

VII. Nominating Committee. The Auditing Section’s Nominating Committee’s duties include soliciting candidates from the membership for open offices and preparing a slate of at least one (1) candidate for each of the open offices.  The Nominating Committee consists of the two (2) most recent Past Presidents (the most senior of whom will chair the committee) and three (3) other elected members. Members of the Nominating Committee are not eligible for nomination to any Auditing Section office while serving on the Committee.

VIII. Nomination and Elections Procedures.  The slate will be posted 30 days in advance of the election and will include at least one (1) name for each position. Additional nominations may be made by a signed petition of 100 Regular members of the Section. This petition, along with a signed statement by the nominee of willingness to serve if elected, must be submitted to the Section President 15 days prior to the beginning of the election. All elections (or affirming votes) will be conducted by mail, facsimile, or electronic vote. Only Regular members of the Section are eligible to vote (or affirm).

IX. Publications.  The Auditing Section may publish newsletters, proceedings, working papers,
monographs, journals, teaching aids, and other materials consistent with the purposes and objectives of the Section.

X. Amendments.  Amendments to the Auditing Section bylaws may be proposed by the Executive Committee or by a petition signed by 50 Regular members of the Section submitted to the Executive Committee 45 days prior to the commencement of voting. Notice of amendments to the bylaws of the Auditing Section to be presented for vote will be provided to the members 30 days prior to the commencement of voting.  Only Regular members of the Auditing Section are eligible to vote. The bylaws of the Auditing Section may be amended by the affirmative vote of two-thirds of the Regular members who return ballots by mail, facsimile, or electronic vote.

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory is available electronically to members of the Auditing Section. If you are a AAA member and would like to join the Auditing Section, please contact AAA Headquarters.

Auditing: A Journal of Practice & Theory is indexed in the Social Science Citation Index, which is included in the Web of Science.

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Current Issues in Auditing

Current Issues in Auditing is published by the Auditing Section of the American Accounting Association. To promote timely, widespread dissemination of ideas to the academic and practice communities, the journal is published online and is free to all interested parties.

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Midyear Meeting

Save the date!

 The 2019 Auditing Section  Meeting will be held in Nashville, TN, at the Omni Nashville Hotel on January 17-19, 2019. More information coming soon!

Research

» Call for Papers: Papers exploring Advances in Audit Analytics for a special issue of the International Journal of Disclosure and Governance. Deadline: June 1, 2018.

» Audit Section AJPT/PCAOB Initiative: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing. See the linked document for specific instructions for submitting articles to AJPT under this initiative.

» Audit Section Research (ASR) Database: A Database of Auditing Research - Building Bridges with Practice


Articles published by or commissioned by the research committee in 
The Auditor's Report:

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