Impact Hub
157 resources
Do Outside Board Seats Help CEOs Think Long-Term?
This study examines whether CEOs who serve on the boards of other companies are less likely to make short-term business decisions—like cutt...
How Clawbacks and Boards Shape CEO Behavior
This study investigates how two governance mechanisms—board monitoring (internal) and mandated clawbacks (external regulations)—jointly inf...
What Happens When Auditors Plan for the Inspector, Not the Risk?
This study examines how the risk of an audit oversight inspection affects how auditors plan their work at the account level. Using an exper...
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
This study examines how ready the accounting profession is to adopt and leverage ChatGPT, an artificial intelligence (AI) tool that can aut...
The Exchange Podcast: Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
The Exchange Podcast brought to you by the American Accounting Association. This episode features a discussion on the research paper Managem...
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Spec...
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It sy...
A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...
Do CEO Pay Cuts Undermine Trust in Earnings?
The study explores whether CEO pay cuts impact how investors perceive the quality of a company’s earnings, using earnings response coeffici...
Why Don’t the Benefits of Continuous Auditing Show Up Right Away?
This study investigates why companies are slow to adopt continuous auditing (CA) in their internal audit functions despite its promised ben...
Are Auditors Missing Red Flags by Ignoring Industry Benchmarks?
This study investigates how auditors use benchmarks during preliminary analytical procedures to detect fraud, especially revenue fraud. Spe...
Do CEO Stock Options Lead to More Workplace Violations?
This study examines how CEO risk-taking incentives, particularly through stock options (called "vega"), are associated with workplace misco...
Research Summarized
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