Thursday, July 28, 2005

American Accounting Association makes free article abstracts available online

The American Acccounting Association (AAA) has available at its website (or you can link through the headline above) abstracts of some of the finest basic research available in accounting. Click on the title of one of the journals (such as Accounting Horizons, Accounting Review or Auditing: A Journal of Practice and Theory), select a journal (or its archive, which in some cases goes back to the 1990s), and click on the Table of Contents/Abstract area. If there is an article that is of special interest, you can either buy access directly or contact AAA about an online subscription. Some examples of abstracts recently made available are "Rounding of Analysts' Forecasts" (Accounting Review), "Factors Associated with U.S. Public Companies' Investment in Internal Auditing" (Accounting Horizons), "Perceptions of a White Collar Crime: Tax Evasion (ATA Journal of Legal Tax Research) and "Global Diversification and Corporate Disclosure" (Journal of International Accounting Research). WARNING: AAA materials, even relatively practitioner-oriented ones such as Auditing: Practice and Theory, are not a light beach read.


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