New Database Provides Free Access to Audit Research
Long, J. H., J. Mueller-Phillips, and C. Stefaniak. 2016. New Database Provides Free Access to Audit Research. The Journal of Accountancy. Vol. 222 (November):14.
Posted: 6 Jan 2018
Date Written: November 1, 2016
The Auditing Section of the American Accounting Association has developed the freely available Audit Research Summary (ARS) Database, which contains executive summaries of approximately 700 auditing research studies that have been published since 2005. The summaries are organized topically, key-word searchable, and written to facilitate quick and easy consumption, avoiding academic jargon and statistical analyses. The database is intended to disseminate research findings to key audit stakeholders in a timely manner and to foster a productive dialog about issues facing the profession, and allows professionals to connect directly with academic researchers, providing professionals with an opportunity to influence and inform the academic research agenda so that future research can address these issues.
Keywords: Audit Research Summary Database, ARS Database, Research Summaries, Audit Research Summaries
JEL Classification: M42
Suggested Citation: Suggested Citation