Impact Hub

From the American Accounting Association.

Concise summaries, infographics, and podcast content based on research published in AAA journals.

Impact Hub

154 resources
How Mindset and Metrics Drive Sustainable Supplier Choices
Summary
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
Infographic
Unveiling the Impact of the U.S. Critical Audit Matter Disclosure Requirement

Does Frequent Auditor Switching Harm Audit Quality?
Summary
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?
Summary
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?
Summary
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...

Can Auditors’ Tech Knowledge Boost Audit Quality?
Summary
Can Auditors’ Tech Knowledge Boost Audit Quality?

The researchers investigate whether auditors derive technological knowledge from their clients' technological proximity, referred to as "te...

Beyond Technical Skills: How 'Merit' Shapes Diversity in Accounting Firms
Summary
Beyond Technical Skills: How 'Merit' Shapes Diversity in Accounting Firms

This study investigates how the concept of "merit" is understood and applied within accounting firms and its impact on diversity efforts. T...

How Do Stakeholders Shape Female Representation on Boards
Summary
How Do Stakeholders Shape Female Representation on Boards

Researchers explore the factors influencing the appointment of female directors to corporate boards in the United States. It specifically e...

Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Infographic
Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment

How iXBRL Changes Market Responses to Financial Information
Summary
How iXBRL Changes Market Responses to Financial Information

In June 2018, the Securities and Exchange Commission mandated that companies begin using Inline eXtensible Business Reporting Language (iXB...

How Does the Expertise of the Audit Committee Chair Impact Oversight?
Summary
How Does the Expertise of the Audit Committee Chair Impact Oversight?

The study examines how accounting financial expertise (AFE) within the audit committee (AC) enhances the oversight of financial reporting q...

Do Managers Use Concurrent Disclosures to Obscure Bad News?
Summary
Do Managers Use Concurrent Disclosures to Obscure Bad News?

This study investigates how managers attempt to control the dissemination of negative news to investors. In particular, the researchers exp...

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.

Visit the AAA Digital Library for more research, or visit the AAA Homepage to see all that the American Accounting Association has to offer.