Impact Hub
154 resources
The Exchange Podcast - Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors
The Exchange Podcast is brought to you by the American Accounting Association. This episode features a discussion on the research paper Cult...
Can Regulation Keep Up with Rapid Changes in Audit Technology?
This study examines the challenges auditors face when auditing information technology (IT)- enabled financial reporting. The authors analyz...
Can Being Too Skeptical Hurt Auditor–Client Relationships?
This study examines a practical tension in audits: professional skepticism (PS) is required for audit quality, but “higher-than-expected” s...
Who Really Oversees the Auditor—The Board or Management?
The study revisits how external auditors interact with audit committees (ACs) in today’s “mature” post–Sarbanes-Oxley (SOX) environment, af...
Do Managers Set Tougher Targets When They Believe in the Mission?
This study tests how managers in organizations adopting a social mission set targets for employees. It further tests whether managers’ targ...
The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?
Join Karen Osterheld of the American Accounting Association as she moderates a compelling discussion with Lindsay Andiola, Associate Profess...
Can a Simple Values Statement Change Transfer Pricing Negotiations?
This study tests whether a cooperative corporate values statement (a nonbinding “we work better together” message) changes how managers pre...
Does Involving Managers in Budgets Lead to More Pessimistic Forecasts?
This study examines whether letting lower-level managers actively participate in setting budgets affects how top managers forecast company...
Do Risk Summaries Actually Help Investors Understand Financial Risks?
Risk factor disclosures in 10-Ks are often lengthy and hard for investors to connect to specific financial statement impacts. The SEC now r...
Can Requiring Explanations Make Bonus Allocations Fairer?
This study examines how team members talk to managers about who contributed what to a team’s results when bonuses are at stake. The authors...
The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Join...
How Is Technology Redefining the Role of Staff Auditors?
This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors....
Research Summarized
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