Impact Hub

From the American Accounting Association.

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

Impact Hub

154 resources
The Role of Technical, Conceptual, and Interpersonal Skills in Enhancing Management Accountants' Effectiveness
Summary
The Role of Technical, Conceptual, and Interpersonal Skills in Enhancing Management Accountants' Effectiveness

This study focuses on the necessary skills for management accountants (MAs) to be effective and influential in their expanded role as strat...

What impacts retirement savings decisions?
Summary
What impacts retirement savings decisions?

Jurors in legal cases typically do not realize that punitive damages are tax-deductible (i.e., businesses can treat punitive damages as a n...

The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations
Summary
The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations

The study investigates if U.S. tax professionals have negative implicit attitudes toward Indian tax professionals and if those attitudes af...

Does Audit Practitioner Feedback Influence PCAOB Auditing Standards Development?
Summary
Does Audit Practitioner Feedback Influence PCAOB Auditing Standards Development?

This study focuses on how feedback from audit practitioners influences the development of auditing standards by the Public Company Accounti...

Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
Summary
Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?

This study investigates how Section 404 of the Sarbanes-Oxley Act's deregulation, specifically the 2007 amendments that eased internal cont...

How Do Environmental Regulations Influence Internal Auditors' Involvement in Green IT?
Summary
How Do Environmental Regulations Influence Internal Auditors' Involvement in Green IT?

The researchers explore the impact of environmental regulations on internal auditors' roles and involvement in Green IT activities across A...

How Are Beyond Budgeting Practices Implemented in Comparison to Traditional Methods?
Summary
How Are Beyond Budgeting Practices Implemented in Comparison to Traditional Methods?

The study examines the adoption of Beyond Budgeting (BB) practices in organizations and how these practices compare to traditional budgetin...

The Role of Public and Private Enforcement in Measuring Accounting Irregularities
Summary
The Role of Public and Private Enforcement in Measuring Accounting Irregularities

This study addresses the intersection of public and private enforcement in detecting accounting fraud and irregularities, contrasting the e...

Does Team Diversity Within Audit Offices Impact Audit Quality?
Summary
Does Team Diversity Within Audit Offices Impact Audit Quality?

The researchers look at whether having diverse audit teams in accounting firms, especially those within the Big 4, affects the quality of t...

Using Machine Learning to Predict Stock Returns from Sustainability Data
Summary
Using Machine Learning to Predict Stock Returns from Sustainability Data

The researchers critically examine the connection between corporate sustainability— specifically, material aspects of sustainability as def...

How Do Employee Satisfaction and Work-Life Balance Affect Audit Quality in Accounting Firms?
Summary
How Do Employee Satisfaction and Work-Life Balance Affect Audit Quality in Accounting Firms?

The study investigates how employee satisfaction and work-life balance within accounting firms are related to the quality of their audit se...

Do Managers Opt for Omission Over Commission in Fraudulent Activities?
Summary
Do Managers Opt for Omission Over Commission in Fraudulent Activities?

The study investigates whether managers prefer to perpetrate fraud through omission (e.g., omitting a transaction from the financial statem...

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.