Impact Hub

From the American Accounting Association.

Concise summaries, infographics, and podcast content based on research published in AAA journals.

Impact Hub

164 resources
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Infographic
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About

Impact of Team Diversity on Audit Quality
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Impact of Team Diversity on Audit Quality

Does ESG Disclosure Affect Agreement Among Rating Agencies?
Summary
Does ESG Disclosure Affect Agreement Among Rating Agencies?

ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether...

How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
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How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making

Impact of Internal Control Deficiencies on Nonprofit Operational Performance
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Impact of Internal Control Deficiencies on Nonprofit Operational Performance

Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Summary
Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142

In 2001, the new Statement of Financial Accounting Standards No. 142 (SFAS 142) shifted from requiring companies to gradually deduct goodwi...

Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces
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Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces

Benefits and Challenges Associated with Robotic Process Automation in Accounting
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Benefits and Challenges Associated with Robotic Process Automation in Accounting

Examining the Impact of Audit Digitalization on Audit Expectation Gap
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Examining the Impact of Audit Digitalization on Audit Expectation Gap

Investor Perception of Blockchain Technology Adoption by Business Firms
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Investor Perception of Blockchain Technology Adoption by Business Firms

Spanning the Boundaries Between Onshore and Offshore Auditors
Summary
Spanning the Boundaries Between Onshore and Offshore Auditors

Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how o...

Can Hybrid Text Mining Simplify ESG Taxonomy?
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Can Hybrid Text Mining Simplify ESG Taxonomy?

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.

Visit the AAA Digital Library for more research, or visit the AAA Homepage to see all that the American Accounting Association has to offer.