This article first presents a review and assessment of the American Accounting Association's (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions...

Public accounting in the United States is a profession not only because it is defined as a profession by statute, but because it also fulfills a significant number of sociological criteria to be accepted as a profession. The recent increase in the demand for forensic accountants has resulted in...