» AJPT/PCAOB Initiative:
The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the many aspects of external and internal auditing utilizing the PCAOB’s standards-setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing.
Quicklinks
Auditing: A Journal of Practice and Theory
Publications
Browse the AAA Digital Library
Publications Policies and Procedures
Issues of Association-wide journals and Section journals from recent years are available online in a searchable and printable format.
The AAA electronic publications platform offers easy access to AAA association-wide and Section journals with a variety of additional features:
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Dynamic hyperlink citation cross-referencing
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Robust search capability, including title, author, key word, and other parameters
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MyAlerts and RSS automated journal update notifications
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Access to most current journals and articles
Journal
Auditing: A Journal of Practice & Theory
The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena). If you are a AAA member and would like to join the Auditing Section, please contact info@aaahq.org.
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.
Midyear Meeting
More information about 2026 coming soon!