Impact Hub
161 resources
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
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
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
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?
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?
This study investigates how managers attempt to control the dissemination of negative news to investors. In particular, the researchers exp...
Can Feedback Framing Boost Novice Auditor Performance?
Auditors, particularly those early in their careers, commonly receive negative feedback during audit workpaper reviews. This is an essentia...
The Hidden Risks of Robotic Process Automation
Robotic Process Automation (RPA) involves using software robots to automate repetitive, rules- based tasks traditionally performed by human...
When the Tone at the Top Slips: How Auditors React to Off-the-Clock Misconduct
This study investigates how auditors respond to allegations of off-the-clock misbehavior by company leadership, specifically examining whet...
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
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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