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Summary
Can Auditors’ Tech Knowledge Boost Audit Quality?
Tuesday, October 15, 2024 AAA Impact Hub Researchers investigate whether auditors derive technological knowledge from their clients' technological proximity, referred to as "technological proximity knowledge," and how it influences audit quality and fees across their client portfolios.
Infographic
A Hybrid Approach to Improve Environmental, Social, and Governance Reporting
Tuesday, October 15, 2024 AAA Impact Hub Lack of standardization in environmental, social, and governance (ESG) reporting impairs comparability among ESG reports. Researchers propose a hybrid methodology to enhance the comparability of ESG disclosures.
Summary
What Challenges Are Controllers Facing Today?
Monday, October 14, 2024 AAA Impact Hub The study investigates the current challenges faced by controllers in large public and private companies, focusing on key issues like teamwork, technology, and talent management within the framework of...
Summary
Does Frequent Auditor Switching Harm Audit Quality?
Sunday, October 13, 2024 AAA Impact Hub The study investigates the impact of frequent auditor switching on audit quality, revealing that such behavior is associated with lower audit quality but can be mitigated by strong internal and external monitoring.
Summary
Does Frequent Negative Feedback Really Hurt Motivation?
Thursday, October 10, 2024 AAA Impact Hub The study investigates how frequent unfavorable feedback affects employee motivation and effort. Specifically, it examines whether providing frequent feedback that highlights poor progress toward a goal demotivates employees and whether...
eBook
Key Considerations For  Replacing Intuit® DMS
Tuesday, October 8, 2024 SmartVault Accounting Whether you’re transitioning to ProConnect™ Tax and need an integrated Document Management System (DMS) or seeking a better solution to pair with Intuit® Lacerte or ProSeries, now is the time to reimagine what a DMS can offer your accounting firm.
Guide
Budgeting & Forecasting Software Pricing Guide
Thursday, September 26, 2024 Software Advice for Accounting How do you know if you’re spending too much or too little on Budgeting & Forecasting software?
On-Demand Webinar
UltraTax Efficiency Hack: Replace FileCabinetCS with Modern, Reliable Tools
Tuesday, September 24, 2024 SmartVault Accounting Is FileCabinetCS slowing down your firm with crashes, limited scalability, and poor client experience? It’s time for an upgrade.
Podcast
The Exchange Podcast: The Disclosure and Consequences of U.S. Critical Audit Matters
Friday, September 13, 2024 AAA Impact Hub The Exchange Podcast brought to you by the American Accounting Association. This episode features a discussion on the research paper The Disclosure and Consequences of U.S. Critical Audit Matters published in The Accounting Review March 2023 edition.
Summary
How Mindset and Metrics Drive Sustainable Supplier Choices
Wednesday, September 11, 2024 AAA Impact Hub The researcher examines how managers make decisions about selecting suppliers that use sustainable practices. The focus is on understanding how different ways of thinking (cognitive frames) and the types of performance measurement systems (PMS) used by...
Summary
How Are Firms Really Responding to Diversity Laws?
Monday, September 9, 2024 AAA Impact Hub The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large German companies have adapted their annual reports in response to the new regulation.
Summary
The Hidden Risks of Robotic Process Automation
Friday, September 6, 2024 AAA Impact Hub Robotic Process Automation (RPA) involves using software robots to automate repetitive, rules-based tasks traditionally performed by humans. The study investigates the risks and challenges associated with the use of RPA in accounting...