Impact Hub
164 resources
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Spec...
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It sy...
A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...
Do CEO Pay Cuts Undermine Trust in Earnings?
The study explores whether CEO pay cuts impact how investors perceive the quality of a company’s earnings, using earnings response coeffici...
Why Don’t the Benefits of Continuous Auditing Show Up Right Away?
This study investigates why companies are slow to adopt continuous auditing (CA) in their internal audit functions despite its promised ben...
Are Auditors Missing Red Flags by Ignoring Industry Benchmarks?
This study investigates how auditors use benchmarks during preliminary analytical procedures to detect fraud, especially revenue fraud. Spe...
Do CEO Stock Options Lead to More Workplace Violations?
This study examines how CEO risk-taking incentives, particularly through stock options (called "vega"), are associated with workplace misco...
AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier
This study explores how artificial intelligence (AI) is rapidly reshaping accounting and auditing. It focuses on three major AI application...
Can Better Client Service Lead to Better Audits?
This research examines how the way auditors treat their clients—how respectful, communicative, and non-disruptive they are—affects the leve...
Are Digital Disclosures a Tool for Detecting Corruption?
This study investigates whether making public officials’ personal financial disclosures (PFDs) available online helps federal prosecutors d...
How Does Reporting Frequency Shape Investor Insight?
This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...
Big Data Analytics and Management Forecasting Behavior
This study investigates whether companies that adopt Big Data analytics are more likely to issue management earnings forecasts and whether...
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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