How Does Reporting Frequency Shape Investor Insight?

This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well s...

Big Data Analytics and Management Forecasting Behavior

This study investigates whether companies that adopt Big Data analytics are more likely to issue management earnings forecasts and whether...

The Lending Advantage of Strategic Connections

This study explores how banks benefit from lending relationships tied to strategic business alliances. When a company enters a strategic pa...

How One Company Is Using ChatGPT to Rethink Internal Audits

This study explores how Uniper, a multinational energy company, has incorporated ChatGPT into its internal audit function to enhance effici...

Does Volunteering Make Auditors Better at Their Jobs?

This study investigates the relationship between audit partners’ participation in charitable volunteer work and their professional performa...

How Industry Expertise Shapes Audit Fees and Quality

This study explores how an audit partner's industry experience affects the practice of fee discounting (or "lowballing") and its impact on...

How Does Management’s Tone in Disclosures Shape Investor Reactions?

This study examines how the communication style used by management in reports about internal control weaknesses affects investor reactions....

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

This study examines how incumbent firms in an industry strategically adjust their financial reporting to counter the competitive threat pos...

A Hybrid Approach to Improve Environmental, Social, and Governance Reporting

The Exchange Podcast: The Disclosure and Consequences of U.S. Critical Audit Matters

The Exchange Podcast brought to you by the American Accounting Association. This episode features a discussion on the research paper The Dis...

Do Wealth Taxes Drive Firms to Increase Dividend Payouts?

A “wealth tax,” like those currently levied in several European countries and being debated in the United States, is considered a recurrent...

How Social Ties Shape Equity Analysts' Predictions

Equity analysts are influential in financial markets, providing investment advice and forecasts. Despite their importance, they are often c...