The American Accounting Association has enhanced its database of academic articles on auditing research, with links to social media accounts and a video walk-through.
The AAA introduced the database last year, at www.AuditingResearchSummaries.org (see American Accounting Association debuts research database). It includes articles from the AAA’s research journals, Accounting Horizons; Accounting, Organizations and Society; The Accounting Review; Auditing: A Journal of Practice & Theory; Behavioral Research in Accounting; Contemporary Accounting Research; and the Journal of Accounting Research.
The database includes executive summaries of approximately 700 auditing research studies published since 2005 in the AAA’s peer-reviewed academic journals. The summaries are organized by topic and can be searched by keyword. The AAA has recently added social media accounts for the database on Twitter (@AuditResearch), Facebook; or LinkedIn, so practitioners can incorporate database updates in their social media feeds.
The AAA is also now providing a seven-minute video walk-through on YouTube of the database, based on the TV series The Office. A shorter version of the video is available here.
The PCAOB will be able to address situations in which a registered firm has ceased to exist, is nonoperational, or no longer wishes to remain registered.