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.

2014 KPMG/AAA IFRS in the Accounting Curriculum Survey

KPMG and the AAA partnered again to obtain updated views on IFRS and its incorporation into the accounting curriculum. Surveys were originally performed in 2009 and again in 2011. Members were surveyed in the summer of 2014 and the results have been compiled. Please click HERE to view the presentation of the results.


AICPA Exposure Draft


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

The Accounting Doctoral Scholars Program was launched in June 2008 to address the growing shortage of academically qualified university accounting faculty members – especially those with recent experience in the practice of audit and tax.

At the time the ADS program was created, over 43 percent of current accounting faculty members at U.S. colleges and universities are 55 or older, readying for retirement from the field. Meanwhile, student enrollment in college accounting programs is at an all-time high.

PhDs with practical experience are essential for advancing the body of professional knowledge and to prepare talented, skilled accountants for emerging opportunities. In fact, ensuring a robust supply of accounting faculty is a recommendation of the Human Capital Subcommittee of the U.S. Treasury Secretary’s Advisory Committee on the Auditing Profession.

Learn more about the ADS Program including program sponsors, success stories, and resources.


Global Accounting Digital Archive Network


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.

Future Accounting Faculty and Programs Projects

New resources for the community participating in and supporting accounting programs, students, faculty, and by that connection practitioners of accounting. Learn more...


COSO Releases Four Reports Related to Enterprise Risk Management

ALTAMONTE SPRINGS, Fla. -- January 11, 2011

As part of its mission to provide thought leadership related to enterprise risk management, COSO has recently issued two survey reports related to the current state of enterprise risk management and two thought papers related to implementing ERM in complex organizations.All four documents can be downloaded for free from COSO's website (

For more COSO News, go to the COSO News Archive


AAA NASBA Resource Page


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

Model Tax Curriculum

   Developed by the AICPA In order to most effectively meet student needs, academia and the accounting profession must continue to work together to develop thought-provoking teaching materials such as cases and simulations.   

Employing and Teaching the Gen-Y Student

November 3 Deloitte Foundation Web Cast 


Replay Live Meeting: Click here to view the slides and listen to the audio recording through your computer, or type the following URL into your browser: Note: Microsoft Internet Explorer 6.0 with SP1 and above is required.