New database provides free access to audit research

Collection is keyword searchable and aims to foster productive dialogue.
By James Long, CPA/ABV, CGMA, Ph.D., Jennifer Mueller-Phillips, Ph.D., and Chad Stefaniak, CPA, Ph.D.

The Audit Research Summary (ARS) Database (auditingresearchsummaries.org) contains executive summaries of approximately 700 academic auditing research studies that have been published in leading peer-reviewed academic journals since 2005. This free database is organized topically and is keyword searchable; it is intended to disseminate research findings to key audit stakeholders in a timely manner and foster a productive dialogue about issues facing the profession. The summaries are written to facilitate quick and easy consumption, and avoid academic jargon and statistical analyses. A video walkthrough of the database is available at youtube.com.

Developed and maintained by the Auditing Section of the American Accounting Association, the ARS Database is frequently updated with new summaries of cutting-edge academic auditing research. To inform users of newly created summaries and to provide links to other interesting content, the database also maintains Facebook, LinkedIn, and Twitter accounts. This allows users to integrate database updates into their existing social media feeds.

Increasing the dialogue between audit stakeholders and researchers will lay the groundwork for future research that addresses important unanswered questions facing the audit profession. Stakeholders who are interested in contributing to the research enterprise can use the ARS to connect with researchers and help them identify and conduct research on topics of mutual interest.

—By James Long, CPA/ABV, CGMA, Ph.D., associate professor, Auburn University School of Accountancy in Auburn, Ala.; Jennifer Mueller-Phillips, Ph.D., professor and director, Auburn University School of Accountancy; and Chad Stefaniak, CPA, Ph.D., associate professor, University of South Carolina School of Accounting in Columbia, S.C.

SPONSORED REPORT

How to make the most of a negotiation

Negotiators are made, not born. In this sponsored report, we cover strategies and tactics to help you head into 2017 ready to take on business deals, salary discussions and more.

VIDEO

Will the Affordable Care Act be repealed?

The results of the 2016 presidential election are likely to have a big impact on federal tax policy in the coming years. Eddie Adkins, CPA, a partner in the Washington National Tax Office at Grant Thornton, discusses what parts of the ACA might survive the repeal of most of the law.

QUIZ

News quiz: Scam email plagues tax professionals—again

Even as the IRS reported on success in reducing tax return identity theft in the 2016 season, the Service also warned tax professionals about yet another email phishing scam. See how much you know about recent news with this short quiz.