Impact Hub
161 resourcesWhich State and Local Taxes Influence State-to-State Migration?
This research explores the influence of state and local taxes (SALTs) on state-to-state migration in the U.S., aiming to identify specific...
How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?
This study explores the effect of dividend taxes on investor behavior and market volatility in China following the 2012 Dividend Tax Reform...
Event, Impact, Response Framework - Enhancing Understanding of Cybersecurity
Cybersecurity breaches pose significant threats to an organization’s operations, financial performance, and stakeholder trust. In light of...
Benefits and Challenges Associated with Robotic Process Automation in Accounting
Robotic process automation (RPA) uses software robots to perform tasks that humans normally do. This study investigated how the technology...
How Do Blockchain Adoption Announcements Affect Market Value?
This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. By employing...
Impact of Internal Control Deficiencies on Nonprofit Operational Performance
Investigating how auditor-reported internal control deficiencies (ICDs) affect nonprofit organizations, this study examines the relationshi...
How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
This research identifies individual traits of managers that correlate with their perception of ambiguity in accounting standards and explor...
How Does a Disaggregated Demand Forecasting System Influence Forecast Error and Inventory Levels?
The study looks at how breaking down unit sales forecasts into more detailed parts helps a company commit fewer mistakes in predicting sale...
Do Data Breaches Impact Bank Loan Terms for Affected Firms?
As companies have collected and stored increasing amounts of customer data as part of their business, the number and size of data breaches...
Investigating CEO Personal Tax Effects on Corporate Acquisition Decisions
This study investigates how the personal capital gains tax liabilities of company CEOs affect the structure and value of those companies’ m...
How Does the Timing of Income Taxes Influence Retirement Investment Choices?
This study delves into how the timing of income taxes—either immediately on contributions to Roth accounts or deferred to the time of distr...
The Impact of In-House Tax Function Status on Corporate Tax Strategies
Many corporations invest in and maintain in-house tax functions. This study examines whether the power and status of those tax functions wi...
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.
Visit the AAA Digital Library for more research, or visit the AAA Homepage to see all that the American Accounting Association has to offer.