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 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

» PCAOB Research Fellowship Program Application: The PCAOB maintains a Research Fellowship Program that is intended to generate high quality publishable research on topics of relevance to the PCAOB’s mission. The program provides a way for the Board to obtain outside perspectives in analyzing data collected by the PCAOB through its oversight activities.  Fellows have the opportunity to engage closely with PCAOB staff in the development of research projects and serve as a valuable resource to staff economists. The PCAOB is currently soliciting interested applicants for research fellowships. Applications are due no later than December 15, 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


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The Auditor's Report:

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