Impact Hub
157 resources
Can Requiring Explanations Make Bonus Allocations Fairer?
This study examines how team members talk to managers about who contributed what to a team’s results when bonuses are at stake. The authors...
The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Join...
How Is Technology Redefining the Role of Staff Auditors?
This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors....
How Closely Does the SEC Watch Voluntary Filers?
The study examines how the SEC monitors companies that voluntarily file with the SEC despite being exempt from mandatory registration. Usin...
Does Adopting Data Analytics Really Improve Efficiency?
This study examines whether adopting data analytics (DA)—from basic DA that summarize past performance to advanced DA that predict future o...
Can Stronger Team Engagement Improve Audit Quality?
This study examines how lead audit partners’ leadership styles shape team engagement and auditor well-being. It responds to growing concern...
Can ESG Reporting Make Financial Reporting Faster?
The authors investigate whether corporate ESG disclosure is related to the speed of financial reporting and auditing. Specifically, it exam...
Is Employee Satisfaction a Company’s Best Crisis Insurance?
This study investigates whether employee satisfaction can protect firms during economic crises. Using employee reviews from Glassdoor for o...
Does Working Remotely Make Auditors Happier?
The study investigates how remote work shapes external auditors’ job satisfaction in the post- COVID environment. Using a 2022 Qualtrics su...
The Exchange Podcast - Digital Anxiety in the Finance Function: Consequences and Mitigating Factors
This episode features a discussion on the research paper Digital Anxiety in the Finance Function: Consequences and Mitigating Factors publis...
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
This study examines an alternative to the traditional time-based budget (TBB) audit model— called the non-time-based budget (NTB) model—whe...
Are Passive Investors Enabling Earnings Manipulation?
This study investigates how passive institutional investors—such as index funds—affect companies’ decisions to repurchase their own shares....
Research Summarized
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