Impact Hub
161 resources
The Effect of Minimum Spending Requirements on Health Insurers Under the ACA
The researchers examine the impact of the Patient Protection and Affordable Care Act (ACA) on health insurers, focusing on the requirement...
The Impact of Policy Uncertainty on Accounting Quality
This study delves into how economic policy uncertainty (EPU) affects accounting quality. Accounting quality is measured based on a model th...
The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk
This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax a...
Audit Digitalization: Narrowing the Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus...
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?
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?
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?
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?
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?
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?
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
The study explores the practice of "shadow trading," where corporate insiders conduct stock transactions in firms that have economic ties t...
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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