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 Are Firms Really Responding to Diversity Laws?
Summary
How Are Firms Really Responding to Diversity Laws?

The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large...

How Shared Auditors Enhance Audit Quality
Infographic
How Shared Auditors Enhance Audit Quality

Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Infographic
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About

Impact of Team Diversity on Audit Quality
Infographic
Impact of Team Diversity on Audit Quality

Does ESG Disclosure Affect Agreement Among Rating Agencies?
Summary
Does ESG Disclosure Affect Agreement Among Rating Agencies?

ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether...

How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
Infographic
How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making

Impact of Internal Control Deficiencies on Nonprofit Operational Performance
Infographic
Impact of Internal Control Deficiencies on Nonprofit Operational Performance

Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Summary
Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142

In 2001, the new Statement of Financial Accounting Standards No. 142 (SFAS 142) shifted from requiring companies to gradually deduct goodwi...

Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces
Infographic
Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces

Benefits and Challenges Associated with Robotic Process Automation in Accounting
Infographic
Benefits and Challenges Associated with Robotic Process Automation in Accounting

Examining the Impact of Audit Digitalization on Audit Expectation Gap
Infographic
Examining the Impact of Audit Digitalization on Audit Expectation Gap

Investor Perception of Blockchain Technology Adoption by Business Firms
Infographic
Investor Perception of Blockchain Technology Adoption by Business Firms

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.