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.