Impact Hub
157 resources
How Do Blockchain Adoption Announcements Affect Market Value?
This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. By employing...
Impact of Internal Control Deficiencies on Nonprofit Operational Performance
Investigating how auditor-reported internal control deficiencies (ICDs) affect nonprofit organizations, this study examines the relationshi...
How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
This research identifies individual traits of managers that correlate with their perception of ambiguity in accounting standards and explor...
How Does a Disaggregated Demand Forecasting System Influence Forecast Error and Inventory Levels?
The study looks at how breaking down unit sales forecasts into more detailed parts helps a company commit fewer mistakes in predicting sale...
Do Data Breaches Impact Bank Loan Terms for Affected Firms?
As companies have collected and stored increasing amounts of customer data as part of their business, the number and size of data breaches...
Investigating CEO Personal Tax Effects on Corporate Acquisition Decisions
This study investigates how the personal capital gains tax liabilities of company CEOs affect the structure and value of those companies’ m...
How Does the Timing of Income Taxes Influence Retirement Investment Choices?
This study delves into how the timing of income taxes—either immediately on contributions to Roth accounts or deferred to the time of distr...
The Impact of In-House Tax Function Status on Corporate Tax Strategies
Many corporations invest in and maintain in-house tax functions. This study examines whether the power and status of those tax functions wi...
The Effect of Minimum Spending Requirements on Health Insurers Under the ACA
The researchers examine the impact of the Patient Protection and Affordable Care Act (ACA) on health insurers, focusing on the requirement...
The Impact of Policy Uncertainty on Accounting Quality
This study delves into how economic policy uncertainty (EPU) affects accounting quality. Accounting quality is measured based on a model th...
The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk
This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax a...
Audit Digitalization: Narrowing the Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus...
Research Summarized
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