Impact Hub

From the American Accounting Association.

Concise summaries, infographics, and podcast content based on research published in AAA journals.

Impact Hub

154 resources
How Does a Disaggregated Demand Forecasting System Influence Forecast Error and Inventory Levels?
Summary
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?
Summary
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
Summary
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?
Summary
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
Summary
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...

The Effect of Minimum Spending Requirements on Health Insurers Under the ACA
Summary
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
Summary
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
Summary
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
Summary
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
Summary
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?
Summary
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?
Summary
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...

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.