Mission Statement

The mission of the Auditing Section of the American Accounting Association is to foster excellence in the teaching, research and practice of auditing and assurance services.

Shared Values

The members of the Auditing Section are committed to:

  • Rigorous, leading-edge auditing and assurance services research.

  • Rigorous, leading-edge auditing and assurance services education.

  • The integration of high quality research, education and practice.

  • Sharing knowledge and open communications within a learning community. Visionary thinking and innovation.

  • Integrity, high ethical standards, and the public interest.

  • Fostering interaction between the academic and practice communities.

Distinctive Competencies

In auditing and assurance services research: Intellectual capabilities, resources and institutional structures to support the planning, execution, peer evaluation and communication of auditing and assurance services research.

In auditing and assurance services education: Intellectual capabilities, resources and institutional structures to support the development, peer evaluation, and sharing of educational materials, curricula, teaching methods and professional development in auditing and assurance services.

In auditing and assurance services practice: Intellectual capabilities, resources and institutional structures to support innovation, critical analysis and improvement of auditing and assurance services practice and professional standards.

Strategic Support Services

In section membership services and management: Leadership capabilities, resources and institutional structures to provide effective and efficient support for member activities, communication, and networking.

Journal

Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory (AJPT) 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.

AJPT Citation Indices (Updated 12/2018):
Impact Factor: 2.409
CiteScore: 2.55
SNIP: 2.088
SJR: 1.710
h5-index: 37

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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!

Please make plans to join us for the 2020 Auditing Section Midyear Meeting which will be held in Houston, Texas at the Hyatt Regency Houston on January 16-18, 2020.

Research

»The AICPA wants to support your research efforts: If you're planning research into private company assurance
topics, the AICPA’s Assurance Research Advisory Group (ARAG) wants to help you make it happen. The ARAG provides approved research teams with access to firm personnel, peer reviewers and up to $10,000 in funding. This year, the group is interested in supporting research on:  

-The key challenges faced by practitioners when considering materiality in attestation engagements that involve aspects of subject matters that cannot be quantifiably measured.
-Levels of assurance obtained by practitioners in relation to limited assurance (review) versus reasonable assurance (audit) engagements

For more information on these topics, review the call for interest.

To apply, please submit a one-page summary of your research plan through our online submission form submission form by July 12, 2019. In developing a research plan summary, you may wish to use the ARAG research plan summary template as a guide. Feel free to send any questions to arag@aicpa.org