Does the American Accounting Association Exist? An Example of Public Document Research

Abstract

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