Impact Hub

From the American Accounting Association.

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

Impact Hub

157 resources
Impact of Gender on Supervisors' Appraisal of Past Performance in Male-Dominated Sectors
Summary
Impact of Gender on Supervisors' Appraisal of Past Performance in Male-Dominated Sectors

Within industries perceived as being male-dominated, researchers explore whether supervisors appraise a female subordinate’s past performan...

What Skills Do Accountants Need in the Age of Data Analytics?
Summary
What Skills Do Accountants Need in the Age of Data Analytics?

The study explores the evolving role of accountants and the changing requirements for their skillsets, emphasizing the need for an analytic...

How Does Personality Affect Recruitment in Accounting?
Summary
How Does Personality Affect Recruitment in Accounting?

The study examines how personality traits influence graduate business students' career choices, particularly their decisions to start their...

Is Big 4 Experience Linked to Higher Audit Quality?
Summary
Is Big 4 Experience Linked to Higher Audit Quality?

The study investigates whether non-Big 4 audit firm partners with Big 4 experience command higher audit fees and if this experience transla...

How Does Accounting Quality Influence Debt Concentration in Corporate Structures?
Summary
How Does Accounting Quality Influence Debt Concentration in Corporate Structures?

The study investigates the relationship between the quality of accounting information and the concentration of debt in corporate capital st...

How Do Cybersecurity Risk Management Examinations Influence Investor Perceptions and Decisions?
Summary
How Do Cybersecurity Risk Management Examinations Influence Investor Perceptions and Decisions?

The study examines how System and Organization Controls (SOC) for cybersecurity risk management examination services and subsequent cyberse...

How Does Managing Failure Perceptions Through Management Communications Influence Employee Performance?
Summary
How Does Managing Failure Perceptions Through Management Communications Influence Employee Performance?

The study explores how altering employees' perceptions of failure through formal communications from senior management can improve their pe...

Exploring the Practice of Shadow Trading Among Corporate Insiders
Summary
Exploring the Practice of Shadow Trading Among Corporate Insiders

The study explores the practice of "shadow trading," where corporate insiders conduct stock transactions in firms that have economic ties t...

What Are the Effects of Various Goodwill Accounting Approaches on Financial Statements?
Summary
What Are the Effects of Various Goodwill Accounting Approaches on Financial Statements?

The study evaluates different approaches used to account for “goodwill” after its initial recognition, analyzing how these methods affect t...

What Impact Does the Format of Internal Control Disclosures Have on Investment Choices?
Summary
What Impact Does the Format of Internal Control Disclosures Have on Investment Choices?

The study investigates how the presentation of internal control weaknesses (ICWs)— specifically, their prominence and level of detail—marke...

Examining the Impact of Auditor Diversity on Financial Examination Quality
Summary
Examining the Impact of Auditor Diversity on Financial Examination Quality

The study examines how the characteristics of auditors signing an audit report influence the quality of financial examinations for listed f...

Examining Investment Trends in Cloud Computing Start-ups from Private Investors' Perspectives
Summary
Examining Investment Trends in Cloud Computing Start-ups from Private Investors' Perspectives

The study identifies the funding preferences of private investors for cloud computing start-ups. In particular, it considers how offering s...

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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