Impact Hub
161 resources
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...
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
This study examines how ready the accounting profession is to adopt and leverage ChatGPT, an artificial intelligence (AI) tool that can aut...
The Exchange Podcast: Management’s Communication Style When Disclosing Material Weaknesses in Internal Control
The Exchange Podcast brought to you by the American Accounting Association. This episode features a discussion on the research paper Managem...
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Spec...
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It sy...
A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...
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.
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