Impact Hub

From the American Accounting Association.

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

Impact Hub

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

Impact of Internal Control Deficiencies on Nonprofit Operational Performance
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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
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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
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Investor Perception of Blockchain Technology Adoption by Business Firms

Spanning the Boundaries Between Onshore and Offshore Auditors
Summary
Spanning the Boundaries Between Onshore and Offshore Auditors

Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how o...

Can Hybrid Text Mining Simplify ESG Taxonomy?
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Can Hybrid Text Mining Simplify ESG Taxonomy?

What Drives Municipal Audit Quality?
Summary
What Drives Municipal Audit Quality?

This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized...

Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study
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Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study

Can Shared Auditors Enhance Audit Quality through Banking Relationships?
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Can Shared Auditors Enhance Audit Quality through Banking Relationships?

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.