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...

How Mindset and Metrics Drive Sustainable Supplier Choices

The researcher examines how managers make decisions about selecting suppliers that use sustainable practices. The focus is on understanding...

Unveiling the Impact of the U.S. Critical Audit Matter Disclosure Requirement

Does Frequent Auditor Switching Harm Audit Quality?

The study investigates the impact of frequent auditor switching on audit quality, revealing that such behavior is associated with lower aud...

Does Frequent Negative Feedback Really Hurt Motivation?

The study investigates how frequent unfavorable feedback affects employee motivation and effort. Specifically, it examines whether providin...

What Challenges Are Controllers Facing Today?

The study investigates the current challenges faced by controllers in large public and private companies, focusing on key issues like teamw...