Committee

Structure and Terms of Service

Charge

AUDITING STANDARDS COMMITTEE

Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. The Chair also serves for three years (first year as vice-chair, second year as chair, and third year as past chair). If possible, vice-chair should be appointed from the committee membership.

Executive Committee Liaison:  Vice President - Practice

• Foster interaction between the Auditing Section and auditing standard-setting bodies, including the Auditing Standards Board, the Public Company Accounting Oversight Board, the International Auditing and Assurance Standards Board, the Internal Auditing Standards Board, and others (e.g., sponsor a panel session at the Auditing Section Midyear Meeting or the AAA Annual Meeting).
• Provide input to Section members on the auditing research implications of projects that are on the agendas of these standard-setting bodies.
• Stimulate research activities on issues that are expected to be of interest to relevant standard setting bodies.
• Monitor auditing research and where possible, provide ad hoc reports or formal presentations at meetings of these standard-setting bodies on research findings that suggest potential changes in standards.
• Coordinate with the Communications Committee to send copies of the Section’s journals to thought leaders (e.g., regulators, standards setters, practitioners, financial journalists).
• Issue comment letters on proposed standards and guidance issues by auditing-relevant standard-setting bodies.

COMMUNICATIONS COMMITTEE

Members appointed for three-year terms. Chair appointed for two-year term. If possible, Chair should be appointed from the Committee Membership.

Executive Committee Liaison:
Secretary

• Maintain the Auditing Section’s web site.
• Provide oversight of the dissemination of the Auditing Section’s newsletter.
• Interact with the appropriate representatives of the American Accounting Association on issues related to association- wide use of electronic forms of communication, such as AAA Commons.
• Foster innovations that will enhance the Auditing Section’s ability to achieve its strategic objectives.
• Coordinate with the Auditing Standards Committee and the Research Committee to send copies of the Section’s journals to thought leaders (e.g., regulators, standards setters, practitioners, financial journalists, etc.).
• Take appropriate action to help ensure that activities of the Auditing Section and its members are recognized outside of the academy.

AICPA ASSURANCE RESEARCH ADVISORY GROUP

Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. No Chair.

• Review and approve the research topics that AICPA staff solicit from the profession;
• Review research proposals assess their feasibility.
• Approve research proposals.

EDUCATION
COMMITTEE

Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. The Chair also serves for three years (first year as vice-chair, second year as chair, and third year as past chair). If possible, vice-chair should be appointed from the committee membership.

Executive Committee Liaison:
Treasurer

• Foster the development of teaching materials and methods for auditing educators.
• Develop education related seminars and activities for Section members.
• Work in conjunction with the Research Committee to foster the integration of auditing research findings into auditing teaching materials and curricula.
• Foster research on the effectiveness and efficiency of alternative approaches to auditing education.
• Interact with the Executive Committee and Mid-Year and Annual Meeting coordinators to arrange for CPE sessions for members, such as the Audit Education Workshop.
• Work with AAA, as needed, to provide CPE credit for members attending CPE sessions.
• Provide information to Auditing Section Regional Coordinators and to AAA Regional Program Chairs to assist them in structuring auditing related CPE activities at the regional level.

MEMBERSHIP & REGIONAL COORDINATOR COMMITTEE

The committee will consist of a Chairperson, Vice-Chairperson and a Regional Coordinator from each region (one of the Regional Coordinators will also serve as the Vice-Chairperson). At the discretion of the Executive Committee other members may be appointed (e.g., from practice or from regions outside the USA). The Vice-Chairperson will serve a one-year term and will ordinarily be appointed the Chairperson in the year following service as a Vice-Chairperson. Members will normally serve one or two year terms. However, the Chairperson may serve for a total of two years, one year as a Regional Coordinator and Vice-Chairperson and a second year as Chairperson. When it is feasible, the Regional Coordinator should be from the University that is hosting the Regional AAA Meeting.

Executive Committee Liaison:
Vice President - Academic

• Maintain a membership that includes academicians, practicing auditors and other individuals with a vested interest in auditing research and practice.
• Plan and implement membership-enhancing activities.
• Assist in planning programs that will enhance auditing research, teaching and/or practice in each of the AAA Regions.

ADDITIONAL DUTIES OF THE CHAIRPERSON
1.  Monitor the membership of the Auditing Section and prepare an annual analysis of the Auditing Section’s membership list (current membership lists and a list of schools by Region may be obtained from the AAA office.) for the Executive Committee of the Section.
2. Monitor activities of each Regional Coordinator. Make sure that all Regional Coordinators are aware of their duties and that they submit an activity report by July 1. Compile these reports and submit an overall committee report to the Executive Committee Liaison by July 15.

ADDITIONAL DUTIES OF REGIONAL COORDINATORS
With respect to the AAA Regional Meetings, Regional Coordinators should:
1.  Contact the AAA Regional Program Director for their Region prior to the Regional Meeting to (1) offer help in reviewing auditing papers and (2) indicate that you would like to develop at least one auditing-related session (paper or panel session or CPE session) for the Regional Meeting.
2. Implement Auditing Section membership- enhancement activities that have been developed by the Membership and Regional Coordinators Committee.
3. Consider the following activities in conjunction with the regional meeting (in addition to all above):
a. Special sectional meeting

     b. Invitation to one of the officers to attend on behalf of the Section
c. Invitation to practitioners to participate
4. Prepare a report covering the region’s activities and submit it to the Chairperson by July 1.
5. Notify the Chairperson if additional assistance is needed in performing duties.

MEMBERSHIP & REGIONAL COORDINATOR COMMITTEE (CONTINUED)

ADDITIONAL DUTIES OF VICE-CHAIR: RETIRED PARTNER OUTREACH

In addition to other responsibilities, the vice-chair encourages regional coordinators to advocate for practitioner panels at the regional meetings. Panelists will often come from practitioners in the local cities where regional meetings are hosted and/or from those who have retired from the profession but who are still willing to participate in these meetings.

RESEARCH COMMITTEE

Members appointed for three-year terms, with one-third of committee membership rotating on/off each year. Chair appointed for two-year term. If possible, Chair should be appointed from the Committee Membership.

Executive Committee Liaison:
Past President

• Investigate and promote opportunities for auditing and assurance research.
• Foster innovations in auditing and assurance research.
• Work with the Communications Committee to facilitate the communication of auditing and assurance research findings to members of the practice community.
• Interact with the Auditing Standards Committee concerning their research activities.
• Assist the Section in arranging research related meetings with relevant stakeholders (e.g., CAQ, PCAOB, etc.).
• Work in conjunction with the Research Committee to foster the integration of auditing research findings into auditing teaching materials and curricula.

MEETING PLANNING COORDIONATORS (MID-YEAR, ANNUAL, AND DOCTORAL CONSORTIUM

The Mid-Year Meeting Planning Committee consists of two Chairs who are the Directors of the Program, two Vice Co-Chairs who are expected to serve as Co-Chairs the following years. The Vice President-Academic selects the vice-chairs.

The Doctoral Consortium committee consists of a chairperson, a vice-chairperson, and a past chairperson. The Vice President-Academic selects the vice-chairperson.

The Annual Meeting Committee consists of six members, who serve a two-year term. Three new members are appointed each year by the Vice President – Academic. Additional members can be added by approval of the President.

Executive Committee Liaison:
President

The Mid-Year Meeting Planning Committee is responsible for planning the annual Mid-Year Meeting.  The Doctoral Consortium Planning Committee plans the Consortium which is held in conjunction with the Mid-Year meeting. See Section II.G of this Operating Manual for detail tasks.

The Annual Meeting Planning Committee works with the AAA Annual Meeting Committee to plan the audit aspects of the annual meeting.

NOMINATING COMMITTEE: Executive Committee

Details described in the by-laws, as revised May 2009 and January 2012.

Details described in the by-laws, as revised May 2009.

AUDITOR’S REPORT

Term of Service is two or three years, first year as Associate Editor. Editor for two and associate for one or two.

CENTER FOR AUDIT QUALITY ACCESS TO AUDIT PERSONNEL PROPOSAL REVIEW COMMITTEE  SCIENTIFIC REVIEW SUBCOMMITTEE

Proposals submitted to the Center for Audit Quality’s Access to Personnel Program (ACCESS) are reviewed by a Proposal Review Committee which is comprised of two sub-committees:  the Scientific Review Subcommittee that is staffed by three qualified Auditing Section researchers (to conduct a scientific review) and the Practice Review Subcommittee staffed by key practitioners (to conduct a practice review). The Auditing Section is responsible for identifying the academics to serve on the Proposal Review Committee Scientific Review Subcommittee.  Such members have two primary roles: they ensure that selected proposals are of adequate quality and they advocate for these proposals during discussions with the Practice Review Subcommittee.

The President shall constitute an Ad Hoc Committee of Behavioral Audit Editors to name new members for the Scientific Review Subcommittee when new members are needed. This committee will consist of three to five individuals with recent or on-going experience as editors in the area of behavioral auditing at one or more of the following journals: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Accounting, Organizations, and Society, and Auditing: A Journal of Practice and Theory. Such individuals are in the best position to identify effective members for the Scientific Review Subcommittee.

The Ad Hoc Committee of Behavioral Audit Editors will consider the following criteria in identifying, vetting, and selecting individuals for the Scientific Review Subcommittee:

• All individuals serving on the program’s Proposal Review Committee are to be PhD qualified academics. 
• Such individuals should be accomplished academic scholars who have served or currently serve on editorial boards of the major academic journals in accounting (e.g., AJPT, AOS, CAR, JAR, TAR). 
• Only tenured faculty members will be considered for the committee. 
• These scholars should be accomplished in designing, conducting and publishing experimental and/or survey-based research methods in major academic journals in accounting.
• These scholars should have a reputation for providing constructive feedback and being helpful to other researchers.
• Faculty members from PhD granting and non-PhD granting schools are eligible based on the qualifications noted above.

Term of service is four years, ending on October 31 of the individual’s fourth year of service (if a member must step down, replacements will be identified through the same process and the replacement will begin a new four-year term). Terms may be renewed at the option of the committee member and at the discretion of the Section’s Executive Committee with input from an Ad Hoc Committee of Behavioral Audit Editors. Proposal Review Committee members and/or current or former doctoral students are allowed to submit proposals. However, when a committee member has a conflict of interest with a proposal for this or any other reason, that committee member will recuse him/herself from review of the proposal and from any discussion about the proposal.

The Scientific Review Subcommittee is charged with reviewing, in tandem with the Practice Review Subcommittee, academic proposals submitted to ACCESS to conduct behavioral research in auditing that requires the time and effort of practicing professionals to complete. The following describe the charge related to the Scientific Review Subcommittee that conducts the scientific review:

Ensure that the proposed research has sufficient theoretical motivation and an appropriate research design for pursuing the proposed research question. Advocate for proposals in discussions with the Practice Review Subcommittee.

The purpose of the practice review is to ensure that the proposed research has sufficient practical relevance. 

NOMINATING COMMITTEE: Executive Committee

Details described in the by-laws, as revised May 2009 and January 2012.

Details described in the by-laws, as revised May 2009.

EXCELLENCE IN AUDIT EDUCATION WORKSHOP

Members appointed for three-year terms, with one-third of committee membership rotation on/off each year.  Chair serves for three years (vice-chair, chair, past chair).

The Excellence in Audit Education Workshop Planning Committee plans the workshop, which is held in conjunction with the Mid-Year meeting.