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Accounting & Audit

Free Research Database Available to Audit Practitioners

The Auditing Section of the American Accounting Association has launched www.AuditingResearchSummaries.org, a free comprehensive database containing concise summaries of auditing research published in the seven most prestigious journals in the field ...

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The Auditing Section of the American Accounting Association has launched www.AuditingResearchSummaries.org, a free comprehensive database containing concise summaries of auditing research published in the seven most prestigious journals in the field, organized into a topical framework. These include:

  • Accounting Horizons
  • Accounting, Organizations and Society
  • Auditing: A Journal of Practice & Theory
  • Behavioral Research in Accounting
  • Contemporary Accounting Research
  • Journal of Accounting Research
  • The Accounting Review

This unique database will assist all audit practitioners (and especially more experienced professionals) by ensuring that they have the latest research at their fingertips when preparing for and conducting an audit.

“We are excited to launch this free database,” commented Dr. Jennifer Mueller-Phillips, Vice Chair of the Auditing Section’s Research Committee, and KPMG Professor and Director of the Auburn University School of Accountancy. “It will ensure that practitioners have free access to the latest thinking and trends in audit. We strongly encourage auditors to visit the database and take advantage of this free tool.”

With more than 650 summaries available, and more posted weekly, www.AuditingResearchSummaries.org covers research on virtually every aspect of the audit profession, including the following:

  • Standard Setting
  • Client Acceptance and Continuance
  • Auditor Selection and Auditor Changes
  • Independence and Ethics
  • Audit Team Composition
  • Risk and Risk Management (including Fraud Risk)
  • Internal Control
  • Auditing Procedures – Nature, Timing and Extent
  • Auditor Judgment
  • Engagement Management
  • Audit Quality and Quality Control
  • Accountants’ Reports and Reporting
  • Governance Corporate Matters
  • International Matters

A short video walkthrough of the database is available here: https://goo.gl/lmIw6J

To ensure practitioners are aware of new or interesting content, they can follow the database on Twitter (@AuditResearch or https://goo.gl/Igpii8), or like the database on Facebook (https://goo.gl/6JcP2W) or LinkedIn (https://goo.gl/9xHvRT). The database will be updated on a monthly basis, and links to new or interesting content will be posted to the database’s social media accounts three times per week.

For more information, contact: Danielle R. Lombardi, Assistant Professor, Accountancy & Information Systems, Villanova University • Email: danielle.lombardi@villanova.edu • Phone: (610) 519-6557.

The American Accounting Association is a worldwide organization devoted to excellence in accounting education, research, and practice. Journals published by the AAA and its specialty sections include The Accounting Review, Accounting Horizons, Issues in Accounting Education, Behavioral Research in Accounting, Journal of Management Accounting Research, Auditing: A Journal of Practice & Theory, The Journal of the American Taxation Association, and the new Journal of Financial Reporting.