AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier

This study explores how artificial intelligence (AI) is rapidly reshaping accounting and auditing. It focuses on three major AI application...

Can Better Client Service Lead to Better Audits?

This research examines how the way auditors treat their clients—how respectful, communicative, and non-disruptive they are—affects the leve...

Are Digital Disclosures a Tool for Detecting Corruption?

This study investigates whether making public officials’ personal financial disclosures (PFDs) available online helps federal prosecutors d...

How Does Reporting Frequency Shape Investor Insight?

This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...

Big Data Analytics and Management Forecasting Behavior

This study investigates whether companies that adopt Big Data analytics are more likely to issue management earnings forecasts and whether...

The Lending Advantage of Strategic Connections

This study explores how banks benefit from lending relationships tied to strategic business alliances. When a company enters a strategic pa...

How One Company Is Using ChatGPT to Rethink Internal Audits

This study explores how Uniper, a multinational energy company, has incorporated ChatGPT into its internal audit function to enhance effici...

Does Volunteering Make Auditors Better at Their Jobs?

This study investigates the relationship between audit partners’ participation in charitable volunteer work and their professional performa...

How Industry Expertise Shapes Audit Fees and Quality

This study explores how an audit partner's industry experience affects the practice of fee discounting (or "lowballing") and its impact on...

How Does Management’s Tone in Disclosures Shape Investor Reactions?

This study examines how the communication style used by management in reports about internal control weaknesses affects investor reactions....

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

This study examines how incumbent firms in an industry strategically adjust their financial reporting to counter the competitive threat pos...

A Hybrid Approach to Improve Environmental, Social, and Governance Reporting