Objectives

The purpose of the Auditing Section of the American Accounting Association is to give greater attention to the area of auditing. To fulfill this purpose, the Section has established objectives in three areas:


Education—to discuss, test, and disseminate various ways of teaching auditing and audit-related topics.


Research—to encourage, facilitate, and publicize research interests and projects in the audit area.


Profession—to create an opportunity for closer association between the profession and those who instruct in the field.

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: 2.108
5-yr Impact Factor: 3.854
CiteScore: 4.00
SNIP: 1.706
SJR: 1.822

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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!

2022 Auditing Section Midyear Meeting

Please make plans to join us for the 2022 Auditing Section Midyear Meeting which will be held in Las Vegas, Nevada at the Sahara on January 13-15, 2022.

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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.