Impact Hub
157 resources
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...
The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?
Join Karen Osterheld of the American Accounting Association as she moderates a compelling discussion with Lindsay Andiola, Associate Profess...
Can a Simple Values Statement Change Transfer Pricing Negotiations?
This study tests whether a cooperative corporate values statement (a nonbinding “we work better together” message) changes how managers pre...
Does Involving Managers in Budgets Lead to More Pessimistic Forecasts?
This study examines whether letting lower-level managers actively participate in setting budgets affects how top managers forecast company...
Do Risk Summaries Actually Help Investors Understand Financial Risks?
Risk factor disclosures in 10-Ks are often lengthy and hard for investors to connect to specific financial statement impacts. The SEC now r...
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.