Impact Hub
161 resources
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...
The Value of Asking Tough Questions: How Auditor Skepticism Improves Reporting
This study examines whether an audit partner’s trait skepticism, or their natural tendency to question evidence and delay conclusions, aff...
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...
Research Summarized
We've created summaries, infographics, and podcasts to highlight some of the outstanding research from our Digital Library, featuring 17 different journals. Each summary contains a link to the original article so you can dig deeper when something sparks your interest.
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