Impact Hub
154 resources
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...
What Are the Effects of Various Goodwill Accounting Approaches on Financial Statements?
The study evaluates different approaches used to account for “goodwill” after its initial recognition, analyzing how these methods affect t...
What Impact Does the Format of Internal Control Disclosures Have on Investment Choices?
The study investigates how the presentation of internal control weaknesses (ICWs)— specifically, their prominence and level of detail—marke...
Examining the Impact of Auditor Diversity on Financial Examination Quality
The study examines how the characteristics of auditors signing an audit report influence the quality of financial examinations for listed f...
Examining Investment Trends in Cloud Computing Start-ups from Private Investors' Perspectives
The study identifies the funding preferences of private investors for cloud computing start-ups. In particular, it considers how offering s...
Examining the Role of Supervisor Incentives in Subjective Performance Evaluation
The study investigates how supervisor biases and relationships with subordinates affect job performance ratings and future promotions in co...
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock messa...
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as...
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.