AAA Impact Hub

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Wednesday, July 10, 2024 AAA Impact Hub

Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment

Fraud risk assessment is a complex process that can lead to misjudgments regarding fraud risks. Researchers assessed the usability of participant's email writing style for fraud risk assessment

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eBook

Monday, July 8, 2024 FincenFetch For Accounting

Growing Your Accounting Firm with the Corporate Transparency Act

This guide uses data and insights collected from over 5,000 conversations with professional services firms. With over 30 million companies still needing to file, it’s important to know where your firm stands in this emerging $7 billion filing market.

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Summary

Monday, July 8, 2024 AAA Impact Hub

Can Linguistic Cues in Emails Help Auditors Detect Fraud?

This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.

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Saturday, July 6, 2024 AAA Impact Hub

Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments

Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.

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Thursday, July 4, 2024 AAA Impact Hub

How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures

Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.

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Summary

Tuesday, July 2, 2024 AAA Impact Hub

Do Allegations of Financial Statement Fraud Drive Up Audit Fees?

This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companies accused of fraud, especially when these companies face ongoing FSF challenges indicated by high short interest.

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Summary

Sunday, June 30, 2024 AAA Impact Hub

Can Shared Auditors Enhance Audit Quality through Banking Relationships?

Professional rules restrict auditors from sharing information between clients, but this study investigates whether information transfers between related audits can enhance audit quality.

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Friday, June 28, 2024 AAA Impact Hub

How Shared Auditors Enhance Audit Quality

Researchers examine whether the information transfers that occur during the audit of related companies in banking relationships lead to an improvement in audit quality.

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Summary

Wednesday, June 26, 2024 AAA Impact Hub

What Drives Municipal Audit Quality?

This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized market. It reviews governmental audit quality research, including audit quality proxies...

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Summary

Monday, June 24, 2024 AAA Impact Hub

Can Hybrid Text Mining Simplify ESG Taxonomy?

Environmental, social, and governance (ESG) reporting lacks standardization, which makes it difficult to compare one company’s ESG reports to another. The researchers seek to create new taxonomic tools to more effectively compare ESG reports...

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Summary