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 Internal Revenue Service and the Treasury Department released final regulations on the transfer of clean energy manufacturing, investment and production tax credits, with specific rules for partnerships and S corporations.
A recent experiment tested different generative AI models against each other on the CPA Exam and found they each have their own strengths and weaknesses.
Firms must transform their business models to afford the cost of multilayered retention strategies, a new report by the Pennsylvania Institute of CPAs says.
The IRS has long offered alternative dispute resolution, but says use has declined in recent years, and it hopes to make it more attractive and accessible.