Membership

Benefits of Membership in the Auditing Section of the American Accounting Association

If you are not currently a member of the Auditing Section, the Section’s Executive Committee, on behalf of our over 1,500 members from throughout the world, extends a warm invitation for you to join us in our mission to improve the theory and the practice of auditing.

There are many benefits to membership in the Auditing Section of the American Accounting Association (AAA). Through the Section’s committee structure, program sponsorship, and publications, members are kept informed and provided with many opportunities to become involved. A primary benefit of Section membership is the opportunity to interact with a diverse group of scholars on topics of mutual interest – the teaching, research, and practice of auditing. Membership in the Section can lead to collaborations and friendships, many of which last a lifetime. Section members also benefit from publications, meetings, awards and recognition, and the opportunity to influence academic thinking and field practice.

Affecting Practice

The Auditing Section has a continuing impact on auditing practice. In addition to the important and continuing effects of research and teaching, the work of the Section’s Auditing Standards Committee (ASC) makes an immediate and direct contribution to practice. The ASC’s charge is to maintain an active dialogue with auditing standards setters. The ASC provides comments on proposed auditing standards to standard setting bodies. Standard setters frequently request the ASC to provide an overview of the research findings on a topic of current interest. For example, the ASC provided a thorough review of fraud-related research to the Auditing Standards Board’s (ASB) Fraud Task Force. The ASB found the review useful in developing SAS No. 99, the recently issued fraud-related Statement on Auditing Standards.

Publications

Auditing Section members receive two publications, the Section’s research journal, Auditing: A Journal of Practice & Theory (AJPT), and the Section’s newsletter, The Auditor's Report. Current Issues in Auditing, which promotes timely and widespread dissemination of ideas to the academic and practice communities, is published online and is free to all interested parties. In addition, our members often receive publications from other organizations. For example, at our 2003 Midyear Conference the Institute of Internal Auditors distributed its recent publication, Research Opportunities in Internal Auditing.

The Section’s publishes AJPT twice a year. It is generally considered the premier journal dedicated to auditing research in the world. Much of the highest-quality auditing research is published in AJPT. For example, a recent ranking of journal quality placed AJPT eighth among all accounting journals, and first among journals devoted solely to publishing auditing research (Hasselback, Reinstein, and Schwan, Advances in Accounting, 2002). Faculty interested in performing research and incorporating research findings into the classroom definitely benefit from reading AJPT.

The Section’s newsletter, The Auditors’ Report, is published electronically three times a year. In addition to announcements of general interest to the Section’s membership, the newsletter’s continuing columns address current research, education, and practice issues important to our membership. One standing feature is the "Have You Seen . . . ?" column which presents abstracts of recently published auditing research drawn from numerous academic journals. The newsletter has recently added a similar teaching oriented column titled, "Have You Seen These Instructional Resources?" This column will be of interest to members wanting to add to their tools for classroom use. Furthermore, all individuals with an interest in audit practice benefit from the "ASB Update" column. Finally, the newsletter frequently publishes brief articles on a wide range of research, teaching, and practice issues submitted by members.

Current Issues in Auditing is devoted to advancing the dialogue between academics and practitioners on current issues facing the auditing practice community (e.g., new opportunities and challenges, emerging areas, global developments, effects of new regulations or pronouncements, and effects of technological or market developments on audit processes). We define "auditing practice" broadly to include practice-related issues in external auditing, internal auditing, government auditing, IT auditing, assurance services, and related fields. The journal seeks short, well-written papers from academics, practitioners, and regulators addressing timely issues facing the auditing practice community.

Meetings

The Section sponsors a two-day annual Midyear Conference (MYC) each January, usually in a warm weather location. The MYC typically attracts over 200 participants, and is consistently viewed by members as one of the most beneficial and enjoyable academic conferences during the year. In addition to high-profile plenary speakers, the MYC consists of panel sessions, typically focused on practice- or education-related issues, and numerous sessions highlighting the latest research. A doctoral consortium occurs in conjunction with the MYC, in which students at all stages of their doctoral programs are encouraged to participate.

Due to the generous support of the KPMG Foundation, the MYC and doctoral consortium are attractively priced.

Auditing Section members also participate in the American Accounting Association (AAA) Annual Meeting. The Section manages the submission and evaluation of auditing-related papers intended for the AAA Annual Meeting. Historically, the Section is well represented on the annual meeting program. The Section’s luncheon at the AAA Annual Meeting has attracted some noteworthy luncheon speakers. For example, the 2002 luncheon speaker was Sherron Watkins, Enron’s whistleblower and one of Time Magazine’s Persons of the Year for 2002. The 2001 luncheon speaker was Connie McDaniel, Coca-Cola’s corporate controller.

The Auditing Section also cooperates with the AAA Regional Meeting planners to manage the submission and evaluation of auditing-related research papers intended for Regional Meetings. Sessions at the regional meetings are more likely to focus on education- and practice-related issues, although research related papers are also encouraged. The Section also facilitates prominent speakers at regional meetings. For example, Walter Schuetze, a former senior KPMG audit partner and former Chief Accountant of the U.S. Securities and Exchange Commission (SEC) and Chief Accountant of the SEC’s Enforcement Division, spoke at the 2003 Southwest Regional Meeting.

Awards

The Section sponsors five awards for its members:

  • Distinguished Service in Auditing Award
  • Innovation in Auditing and Assurance Education Award
  • Notable Contributions to the Auditing Literature Award
  • Outstanding Auditing Educator Award
  • Outstanding Auditing Dissertation Award

These awards serve our members in several ways. First, they are a formal recognition of a member’s outstanding contributions to the Section, to the academy, and to the practicing profession. Second, they serve to highlight for the academic and practice communities, the many outstanding contributions of Section members. Finally, they serve to highlight the importance of the human capital investment made by Section members.

Committees

The Auditing Section has numerous committees, with a variety of functions. Serving on one of the Section’s committees provides an excellent way for members to interact with other members with similar interests and to make a difference. More information on the Section’s committee structure and its other activities is available on the Section’s website.

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 02/2020):
Impact Factor: 2.642
5-yr Impact Factor: 4.253
CiteScore: 3.97
SNIP: 2.017
SJR: 2.417
h5-index: 35

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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

The 2020 Auditing Section Midyear Meeting was a huge success!

Thank you for joining us for the 2020 Auditing Section Midyear Meeting which was be held in Houston, Texas at the Hyatt Regency Houston on January 16-18, 2020.

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Research

»AJPT Call for Papers: The ongoing COVID-19 pandemic is having an unprecedented social and economic impact on society. In the midst of this event, there is a growing sense that research is needed to assess the ramifications of the pandemic in different areas. As such, AJPT is calling for papers for a research Forum on COVID-19. The purpose of this Forum is to assemble articles that can directly inform our understanding of how the pandemic might affect audits and the profession. Recognizing that these issues are characterized by significant uncertainty and that any data and research pertaining to them can provide only early evidence, we invite short yet meaningful articles relating to the pandemic. All research methodologies are welcome. Regardless of methodology, we expect authors to consider the implications of their analyses beyond COVID-19. Some possible topics include (but are not restricted to) implications of the pandemic for audit risk assessment, auditing significant judgments and estimates, auditor reporting, internal auditing, remote auditing, work environment and work-life balance of audit professionals. This Call will remain open through Friday, December 31, 2021. We believe this deadline will provide sufficient time for the development of high-quality manuscripts of interest to AJPT while maintaining the timeliness essential for this early research to guide future studies. Read about the full call and how to submit by clicking here.
»AOS Conference on Accounting for Sustainability and Climate Change Call for Papers: Governments, regulators, businesses, and capital markets increasingly recognize that society is facing a planetary emergency, as evidenced by unprecedented levels of climate change and biodiversity loss, and that the effects of these crises will pose major risks to organizations’ operations and create demand for new products and services. There are many novel challenges and opportunities for accounting to help organizations navigate a range of these interacting sustainability issues. Submit electronically at the Accounting, Organizations and Society website, along with a cover letter indicating a conference submission. The deadline is June 15, 2022. Click here for more details 
»SEC Academic Fellowship: The U.S. Securities and Exchange Commission (SEC) invites qualified accounting professors to express their interest in a fellowship opportunity at its headquarters next to Union Station in the heart of Washington, DC for the 2021–2022 academic year. The Academic Fellowship at the SEC provides an unparalleled opportunity for accounting academics to be directly involved in the work of the SEC and to gain insight into the SEC's oversight and regulatory processes. It provides experience that will greatly enhance subsequent research and teaching activities, and is a remarkable way to spend a sabbatical year or a leave of absence. One Academic Fellowship is available in the Office of the Chief Accountant. More information about the fellowship and the application process can be found here.

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