As an organization of over 8,000 members, the American Accounting Association (AAA) has been dedicated to thought leadership for almost a century. Its members create, critically evaluate and debate, and disseminate new ideas where they may be selectively absorbed into public policy and professional practice over time. As thought leaders, AAA members do not confine themselves to a role as reactive agents to policy proposals and actions. Instead, their ideas and analyses serve society through imagination, innovation, criticism, and reflection. They ask inconvenient questions, such as: What do we know? What do we not know? What do we think we know, but do not? And, what we should know? Diversity of perspectives, analyses, and conclusions is valued, not frowned on, at the AAA.

Arthur Conan Doyle's “dog that did not bark” is a popular metaphor used in research literature for highlighting how framing our thoughts affects the results of...

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