Issues and Resources

The AAA's strategic plan emphasizes our vision of Thought Leadership. We accomplish this through our research, education, and input on accounting policies and standard setting. As we explore current issues and topics of interest to accounting educators and researchers, documentation and resources will be archived here.

AICPA Exposure Draft
AAA TASK FORCE RESPONSE
Recently the American Institute of Certified Public Accountants (AICPA) Professional Ethics Executive Committee issued an Exposure Draft entitled Proposed Revision to Ethics Ruling No. 2 Regarding Distribution of Client Information. The American Accounting Association (AAA) convened a Task Force to respond to the proposed revisions. Please see the AAA Resource Page for documents prepared by the Task Force and other responses from various AAA members and groups.

Accounting Doctoral Scholars Program
LAUNCHES SECOND YEAR
The Accounting Doctoral Scholars (ADS) Program is pleased to announce that it is accepting applications for funding for individuals beginning their doctoral studies in the fall of 2010. The CPA profession has created the ADS Program to help reverse a shortage of PhD accounting faculty in U.S. colleges and universities. The development of the program is spearheaded by the largest accounting firms and is administered by the American Institute of Certified Public Accountants Foundation. More information...

COSO Supports Improved Board Risk Oversight
COSO highlights four critical areas that contribute to effective board oversight of enterprise risk management
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released a new thought paper, Effective Enterprise Risk Oversight: The Role of the Board of Directors. It is aimed at helping boards of directors strengthen their oversight of enterprise risks.
Read the press release...
For more COSO News, go to the COSO News Archive

Future Accounting Faculty and Programs
PROJECTS AND RESOURCES
The AAA is developing new resources for the community participating in and supporting accounting programs, students, faculty, and by that connection practitioners of accounting. This ongoing effort will support the broad community committed to a vital future for accounting education.

Global Accounting Digital Archive Network
A PROJECT OF AAA AND EAA
The Global Accounting Digital Archive Network combines many sources of freely available digital information and archives related to accounting in various parts of the world. Initiated as a joint project of the American Accounting Association and the European Accounting Association, in collaboration with organizations and academics from many parts of the world, this on-going effort aims to assemble links to useful accounting archives.

AAA NASBA Resource Page
NASBA'S UAA REVISION PROPOSALS
In 2005, the National Association of State Boards of Accountancy (NASBA) issued an exposure draft of proposed changes to the Uniform Accountancy Act, Rules 5-1 and 5-2. In response to this exposure draft the AAA convened a task force to examine the proposed changes and to prepare a response. Please review the Resource Page for documents prepared by the Task Force and links to useful resources.
On January 16, 2006 NASBA issued a Framework for Revision