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Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Wednesday, July 10, 2024 AAA Impact Hub 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
Growing Your Accounting Firm with the Corporate Transparency Act
Monday, July 8, 2024 FincenFetch For Accounting 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.
Can Linguistic Cues in Emails Help Auditors Detect Fraud?
Monday, July 8, 2024 AAA Impact Hub This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
Saturday, July 6, 2024 AAA Impact Hub Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Thursday, July 4, 2024 AAA Impact Hub Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Tuesday, July 2, 2024 AAA Impact Hub 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.
Can Shared Auditors Enhance Audit Quality through Banking Relationships?
Sunday, June 30, 2024 AAA Impact Hub Professional rules restrict auditors from sharing information between clients, but this study investigates whether information transfers between related audits can enhance audit quality.
How Shared Auditors Enhance Audit Quality
Friday, June 28, 2024 AAA Impact Hub  Researchers examine whether the information transfers that occur during the audit of related companies in banking relationships lead to an improvement in audit quality.
What Drives Municipal Audit Quality?
Wednesday, June 26, 2024 AAA Impact Hub 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...
Can Hybrid Text Mining Simplify ESG Taxonomy?
Monday, June 24, 2024 AAA Impact Hub 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...
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.
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. 
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