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American Accounting Association


Regulation Committee

Conduct activities to promote and facilitate analysis, discussion, and debate on various aspects of financial, accounting, auditing, and independence regulation. This includes actions, as well as lack of actions, by federal, state, multi-national, as well as independent regulatory bodies (e.g., Securities and Exchange Commission, the Public Company Accounting Oversight Board, AICPA, IFAC, and the state attorneys general). Specifically:

  • Organize forums and activities to analyze and discuss the decisions, proposals, and actions of regulators in collaboration with the AAA Annual Meeting Program Committee and the Sections and Regions of the AAA.
  • Collaboration with Auditing, FARS, and International sections and the mid-year meetings of the regions could be especially helpful. These sessions could include academic papers, roundtable discussions (including members of the SEC, PCAOB, and Congress, etc.) or debates among interested parties. Preferably, current topics of interest will be explored, analyzed, and debated.
  • Use the AAACommons to inform the AAA membership of significant regulatory developments, including periodic reports by the various SEC Academic Accounting Fellows in AAA newsletters.
  • Help the SEC and other regulators in their efforts to recruit academic fellows and to provide continuing education.


  • New committee members are appointed annually by the AAA President.


  • The committee meets as needed.


  • Fulfill the committee charter as above.
  • The Chair will have the opportunity three times every term-year to prepare and send a progress report which will be available for the Board of Directors to review at their next meeting. This report should include accomplishments and suggested modifications and should be sent to the AAA President, the committee’s Board of Directors Liaison, and staff liaison, Barbara Gutierrez (barbara.gutierrez@aaahq.org).

Thomas Stober
University of Notre Dame


Name / Affiliation Contact Term Length Term Expires
Julia Higgs
Florida Atlantic University
jhiggs@fau.edu 2 08/2012
David Reppenhagen
University of Florida
davidr@ufl.edu 1 08/2012
Aida Sy
Marist College
Aida.Sy@Marist.edu 1 08/2012
Carlos A. De Mello-e-Souza
Seattle University
carlosms@seattleu.edu 1 08/2012

Board of Directors Liaison
Alan Reinstein
Wayne State University

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