Impact Hub
154 resources
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...
Does Working Remotely Make Auditors Happier?
The study investigates how remote work shapes external auditors’ job satisfaction in the post- COVID environment. Using a 2022 Qualtrics su...
The Exchange Podcast - Digital Anxiety in the Finance Function: Consequences and Mitigating Factors
This episode features a discussion on the research paper Digital Anxiety in the Finance Function: Consequences and Mitigating Factors publis...
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
This study examines an alternative to the traditional time-based budget (TBB) audit model— called the non-time-based budget (NTB) model—whe...
Are Passive Investors Enabling Earnings Manipulation?
This study investigates how passive institutional investors—such as index funds—affect companies’ decisions to repurchase their own shares....
Do Outside Board Seats Help CEOs Think Long-Term?
This study examines whether CEOs who serve on the boards of other companies are less likely to make short-term business decisions—like cutt...
How Clawbacks and Boards Shape CEO Behavior
This study investigates how two governance mechanisms—board monitoring (internal) and mandated clawbacks (external regulations)—jointly inf...
What Happens When Auditors Plan for the Inspector, Not the Risk?
This study examines how the risk of an audit oversight inspection affects how auditors plan their work at the account level. Using an exper...
Research Summarized
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