Impact Hub
154 resources
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
How Do Critical Audit Matters Influence Auditors and Investors?
Critical Audit Matters (CAMs) are specific items in financial statements that involve complex, subjective, or challenging auditor judgment....
How Do Internal Control Weaknesses Influence Firms' Hiring for Accounting Skills?
The researchers investigate how firms respond to internal control weaknesses (ICWs) by altering their hiring practices to require more acco...
Are CSR Restatements Driven by Bias or Honest Mistakes?
Researchers investigate the occurrence and implications of restatements in corporate social responsibility (CSR) reporting among Australian...
How Does Tax Timing Affect Spending in Retirement?
This study examines whether the timing of tax payments affects how retirees manage and consume their savings by investigating spending beha...
Can Increasing Female Representation on Boards Improve Investment Practices?
This study explores the impact of board gender diversity (BGD) on the investment efficiency of firms worldwide. The researchers compiled a...
Exploring the Effects of Digital Anxiety on Finance Employees
"Digital anxiety” refers to the fear and apprehension employees feel toward digital technologies and the transformation they bring. The res...
Optimal Reporting Systems in Bank Runs
The study investigates the role of financial reporting systems in preventing bank runs. Specifically, it examines how different reporting 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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