If you are an AAA member or have already joined the Commons community, just click the "sign in" link above to log into the community, see your personal content, and join in the conversation!
If you're a visitor to our community, you'll be able to view the publically available content without logging in. But if you want to participate in a discussion or begin a new one, click the "join" button above so you can register and become a guest member of our community - and we'd love to have you share your thoughts and insights!

The AAACommons is now better able to support your research!
Because areas of the AAACommons are now public, you can invite colleagues from disciplines outside of accounting to join the community, and participate in your private research! This is one of the features that members have been asking for since the Commons was started - and we hope it really helps support your research efforts!
All you have to do is the following:
1) Ask your colleague to go to AAACommons.org and click on the join button in the upper right corner. They'll create a guest profile and receive an e-mail with their user ID and password. (Please recognize that they will be able to post and comment in your private hive once you have permissioned them in, but they won't be able to see any teaching resources, or create their own hives - those are benefits of AAA membership! Benefits that are now further enhanced by the ability to collaborate with Commons guests.)
2) After they have logged in for the first time (this creates their record in the Commons), ask them to let you know they're active.
3) Open your research hive, and go to the settings tab. Click on the Edit Members & Permissions links, and you'll be able to search for your colleague and add them to your hive.
Does this make sense? If not, join us for our next webinar on Friday, March 26, at 11 am EDT. Please click more to get the details of the webinar!


The AAACommons is now better able to support your research!
Because areas of the AAACommons are now public, you can invite colleagues from disciplines outside of accounting to join the community, and participate in your private research! This is one of the features that members have been asking for since the Commons was started - and we hope it really helps support your research efforts!
All you have to do is the following:
1) Ask your colleague to go to AAACommons.org and click on the join button in the upper right corner. They'll create a guest profile and receive an e-mail with their user ID and password. (Please recognize that they will be able to post and comment in your private hive once you have permissioned them in, but they won't be able to see any teaching resources, or create their own hives - those are benefits of AAA membership! Benefits that are now further enhanced by the ability to collaborate with Commons guests.)
2) After they have logged in for the first time (this creates their record in the Commons), ask them to let you know they're active.
3) Open your research hive, and go to the settings tab. Click on the Edit Members & Permissions links, and you'll be able to search for your colleague and add them to your hive.
Does this make sense? If not, join us for our next webinar on Friday, March 26, at 11 am EDT. Please click more to get the details of the webinar!
On October 28, 2009, the House Financial Services Committee held a hearing regarding the Investor Protection Act of 2009 (H.R. 1349). This act proposes to create a new Federal Oversight Board, to approve and oversee accounting principles and standards for the purposes of the federal financial regulatory agencies, and for other purposes. This bill has the potential to have a significant impact on how accounting standards are set.

By far the most important recommendation that I make below in this message is for the American Accounting Association to create an electronic journal for purposes of commentaries and replication abstracts that follow up on previously published articles in AAA research journals, particularly TAR. In that context, my recommendation is an extension of the Dialogue section of the Academy of Management Review.
I think this new electronic journal could become a feature of the AAA Commons, although in my opinion the commentaries and abstracts should be be refereed before being posted to the journal.
Shielding Against Validity Challenges in Plato's Cave ---
http://www.trinity.edu/rjensen/TheoryTAR.htm
574 Shields Against Validity Challenges in Plato's Cave --- http://www.trinity.edu/rjensen/TheoryTAR.htm
by Bob Jensen
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