Impact Hub
167 resources
Can AI Help Auditors Speak Up Without Fear?
This study examines why staff auditors are often reluctant to raise concerns to supervisors and whether psychological safety—the belief that...
Can Tougher Future Targets Make CEOs Ease Up Today?
This study examines whether CEOs strategically reduce effort when strong performance could lead to more challenging future performance targe...
Are Auditors Looking the Other Way on Earnings Manipulation?
This study examines whether auditors tolerate management’s efforts to lower reported earnings before companies announce their first executiv...
Can Subtle Wording Change an Investor’s Decision?
This study examines whether subtle differences in language, specifically “temporal immediacy” (how close in time events are described), affe...
Can Cybersecurity Assurance Rebuild Investor Confidence After an Incident?
This article studies how voluntary cybersecurity assurance affects investor perceptions and investment decisions. It focuses on whether inve...
Do Industry Expert Auditors Write Better KAM Disclosures?
This study examines whether audit partners with deep industry expertise produce more informative Key Audit Matter (KAM) disclosures by reduc...
Do New Managers Get Easier Performance Targets?
This study examines how supervisors set performance targets after managerial turnover. Specifically, it tests whether new managers receive d...
Can Better Client Service Lead to Better Audits?
This study examines how audit firms and educators communicate the concept of client service to new auditors. Traditionally, client service i...
Can Board Connections Help Companies Get More Trade Credit?
This study examines whether firms with more board connections—directors who serve on multiple corporate boards—have better access to trade c...
The Exchange Podcast - Empowering Auditors to Pursue Fraud During Evidence Evaluation
The Exchange Podcast is brought to you by the American Accounting Association. This episode features a discussion on the research paper Empo...
When Top Talent Gets More Leeway: The Hidden Impact on Financial Reporting
This study evaluates the relationship between managerial ability and financial reporting conservatism. Specifically, it examines whether h...
Who Bears the Blame? The Critical Role of Chief Accounting Officers in Reporting Quality
This study examines whether financial reporting outcomes are affected by an executive’s role and exposure to workplace gender bias. It foc...
Research Summarized
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