Impact Hub
157 resources
How iXBRL Changes Market Responses to Financial Information
In June 2018, the Securities and Exchange Commission mandated that companies begin using Inline eXtensible Business Reporting Language (iXB...
How Does the Expertise of the Audit Committee Chair Impact Oversight?
The study examines how accounting financial expertise (AFE) within the audit committee (AC) enhances the oversight of financial reporting q...
Do Managers Use Concurrent Disclosures to Obscure Bad News?
This study investigates how managers attempt to control the dissemination of negative news to investors. In particular, the researchers exp...
Can Feedback Framing Boost Novice Auditor Performance?
Auditors, particularly those early in their careers, commonly receive negative feedback during audit workpaper reviews. This is an essentia...
The Hidden Risks of Robotic Process Automation
Robotic Process Automation (RPA) involves using software robots to automate repetitive, rules- based tasks traditionally performed by human...
When the Tone at the Top Slips: How Auditors React to Off-the-Clock Misconduct
This study investigates how auditors respond to allegations of off-the-clock misbehavior by company leadership, specifically examining whet...
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
How Do Critical Audit Matters Influence Auditors and Investors?
Critical Audit Matters (CAMs) are specific items in financial statements that involve complex, subjective, or challenging auditor judgment....
How Do Internal Control Weaknesses Influence Firms' Hiring for Accounting Skills?
The researchers investigate how firms respond to internal control weaknesses (ICWs) by altering their hiring practices to require more acco...
Are CSR Restatements Driven by Bias or Honest Mistakes?
Researchers investigate the occurrence and implications of restatements in corporate social responsibility (CSR) reporting among Australian...
How Does Tax Timing Affect Spending in Retirement?
This study examines whether the timing of tax payments affects how retirees manage and consume their savings by investigating spending beha...
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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