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Summary
How Do U.S. Critical Audit Matter Disclosures Impact Financial Reports?
Saturday, June 22, 2024 AAA Impact Hub Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market reactions.
Summary
How Do Blockchain Adoption Announcements Affect Market Value?
Thursday, June 20, 2024 AAA Impact Hub This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. 
Summary
Using Machine Learning to Predict Stock Returns from Sustainability Data
Tuesday, June 18, 2024 AAA Impact Hub The researchers critically examine the connection between corporate sustainability—specifically, material aspects of sustainability as defined by the Sustainability Accounting Standards Board (SASB)—and stock returns.
Summary
How Can Companies Manage Risks Associated with RPA?
Sunday, June 16, 2024 AAA Impact Hub Robotic process automation (RPA) allows companies to use rules-based software to handle repetitive tasks automatically, instead of having people do them. This study explores the risks involved...
Infographic
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Friday, June 14, 2024 AAA Impact Hub Environmental, social, and governance (ESG) rating agencies often come to different conclusions about whether a given company is socially responsible. However, it is not clear whether ESG disclosure from the companies alleviates or exacerbates this
Summary
Spanning the Boundaries Between Onshore and Offshore Auditors
Wednesday, June 12, 2024 AAA Impact Hub Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how onshore teams and their offshore counterparts collaborate
Summary
Does ESG Disclosure Affect Agreement Among Rating Agencies?
Monday, June 10, 2024 AAA Impact Hub ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether environmental, social, and governance (ESG) disclosure from companies alleviates or exacerbates this disagreement. 
Summary
Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Saturday, June 8, 2024 AAA Impact Hub SFAS 142 shifted from requiring companies to gradually deduct goodwill—a component of a subsidiary’s acquisition cost —to not requiring these deductions. The researchers wanted to see if this accounting change resulted in
Summary
How Does Investor Sentiment Influence Audit Opinion Shopping?
Thursday, June 6, 2024 AAA Impact Hub Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions, specifically regarding their internal control systems. 
Infographic
Impact of Team Diversity on Audit Quality
Tuesday, June 4, 2024 AAA Impact Hub Teams with diverse members respect different viewpoints and foster active participation, improving team performance. This study assesses whether team diversity in audit offices is associated with audit quality.
Infographic
Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study
Friday, May 31, 2024 AAA Impact Hub With the growing number of employees that require remote access, enhanced cyber security and IT protocols are needed to protect information assets.
Infographic
Analysis of Environmental, Social, and Governance Assurance Practices in Top Sustainable Companies
Wednesday, May 29, 2024 AAA Impact Hub ESG assurance is essential for corporate sustainability, emphasizing the need for regulators, companies, and auditors to adopt best practices and consider a global framework
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