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Thursday, April 25, 2024
AAA Impact Hub
Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
This study investigates how Section 404 of the Sarbanes-Oxley Act's deregulation, specifically the 2007 amendments that eased internal controls and reporting requirements, affects investor perceptions.
Summary
Thursday, April 25, 2024
AAA Impact Hub
Does Audit Practitioner Feedback Influence PCAOB Auditing Standards Development?
This study focuses on how feedback from audit practitioners influences the development of auditing standards by the Public Company Accounting Oversight Board (PCAOB), which oversees auditing practices...
Summary
Thursday, April 18, 2024
AAA Impact Hub
How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?
This study explores the effect of dividend taxes on investor behavior and market volatility in China following the 2012 Dividend Tax Reform. By analyzing how changes in dividend taxation, tied to the length of shareholding...
Summary
Thursday, April 18, 2024
AAA Impact Hub
The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations
The study investigates if U.S. tax professionals have negative implicit attitudes toward Indian tax professionals and if those attitudes affect work evaluation, judgement, and decisions in practice.
Summary
Thursday, April 18, 2024
AAA Impact Hub
The Role of Technical, Conceptual, and Interpersonal Skills in Enhancing Management Accountants' Effectiveness
This study focuses on the necessary skills for management accountants (MAs) to be effective and influential in their expanded role as strategic business partners....
Summary
Thursday, April 18, 2024
AAA Impact Hub
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...
Summary
Thursday, April 18, 2024
AAA Impact Hub
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock message boards can forecast firm acquisition decisions...
Summary
Wednesday, April 17, 2024
AAA Impact Hub
The Impact of In-House Tax Function Status on Corporate Tax Strategies
Many corporations invest in and maintain in-house tax functions. This study examines whether the power and status of those tax functions within corporations influence corporate tax planning.
Summary
Wednesday, April 17, 2024
AAA Impact Hub
How Does the Timing of Income Taxes Influence Retirement Investment Choices?
This study delves into how the timing of income taxes—either immediately on contributions to Roth accounts or deferred to the time of distribution from traditional accounts—affects retirement investment decisions...
Summary
Wednesday, April 17, 2024
AAA Impact Hub
Investigating CEO Personal Tax Effects on Corporate Acquisition Decisions
This study investigates how the personal capital gains tax liabilities of company CEOs affect the structure and value of those companies’ mergers and acquisition decisions. This highlights potential agency conflicts...
Summary
Wednesday, April 17, 2024
AAA Impact Hub
Do Data Breaches Impact Bank Loan Terms for Affected Firms?
As companies have collected and stored increasing amounts of customer data as part of their business, the number and size of data breaches has also escalated. Beyond the immediate effects of these incidents, the researchers examine...
Summary
Wednesday, April 17, 2024
AAA Impact Hub
Examining the Role of Supervisor Incentives in Subjective Performance Evaluation
The study investigates how supervisor biases and relationships with subordinates affect job performance ratings and future promotions in companies.Powered by Lead Marvels, Inc 2024