Does the American Accounting Association Exist? An Example of Public Document Research
Journal of Forensic & Investigative Accounting, Vol. 3, No. 2, Special Issue, 2011
67 Pages Posted: 18 Apr 2012
Date Written: April, 17 2012
This article looks at the American Accounting Association (AAA) from a forensic accountant’s viewpoint. One of the primary functions of a forensic accountant is to investigate, gather evidence, and reach conclusions. While forensic accounting is much more than auditing, like an auditor, forensic accountants must maintain professional skepticism and verify everything. This research uses the AAA as an object lesson to demonstrate how some simple tools can be used in a forensic accounting investigation – how and where to gather evidence, and how to draw conclusions based on the evidence gathered.
Keywords: American Accounting Association, forensic accountants, forensic accounting, public records
JEL Classification: K19, K29, K39, K49, L39, M41, M49
Suggested Citation: Suggested Citation