Impact Hub
161 resources
The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?
Join Karen Osterheld of the American Accounting Association as she moderates a compelling discussion with Lindsay Andiola, Associate Profess...
Can a Simple Values Statement Change Transfer Pricing Negotiations?
This study tests whether a cooperative corporate values statement (a nonbinding “we work better together” message) changes how managers pre...
Does Involving Managers in Budgets Lead to More Pessimistic Forecasts?
This study examines whether letting lower-level managers actively participate in setting budgets affects how top managers forecast company...
Do Risk Summaries Actually Help Investors Understand Financial Risks?
Risk factor disclosures in 10-Ks are often lengthy and hard for investors to connect to specific financial statement impacts. The SEC now r...
Can Requiring Explanations Make Bonus Allocations Fairer?
This study examines how team members talk to managers about who contributed what to a team’s results when bonuses are at stake. The authors...
The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Join...
How Is Technology Redefining the Role of Staff Auditors?
This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors....
How Closely Does the SEC Watch Voluntary Filers?
The study examines how the SEC monitors companies that voluntarily file with the SEC despite being exempt from mandatory registration. Usin...
Does Adopting Data Analytics Really Improve Efficiency?
This study examines whether adopting data analytics (DA)—from basic DA that summarize past performance to advanced DA that predict future o...
Can Stronger Team Engagement Improve Audit Quality?
This study examines how lead audit partners’ leadership styles shape team engagement and auditor well-being. It responds to growing concern...
Can ESG Reporting Make Financial Reporting Faster?
The authors investigate whether corporate ESG disclosure is related to the speed of financial reporting and auditing. Specifically, it exam...
Is Employee Satisfaction a Company’s Best Crisis Insurance?
This study investigates whether employee satisfaction can protect firms during economic crises. Using employee reviews from Glassdoor for o...
Research Summarized
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