Impact Hub

From the American Accounting Association.

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

Impact Hub

154 resources
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?
Infographic
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
Infographic
Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study

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

Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Summary
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?

This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companie...

Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters
Summary
Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters

The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee...

How Does Investor Sentiment Influence Audit Opinion Shopping?
Summary
How Does Investor Sentiment Influence Audit Opinion Shopping?

Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions,...

How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?
Summary
How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?

The study examines how reductions in corporate tax rates in foreign countries affect U.S. domestic manufacturing firms, focusing on the res...

Examining the Effects of Auditor-Provided Tax Planning and Compliance on Tax Outcomes
Summary
Examining the Effects of Auditor-Provided Tax Planning and Compliance on Tax Outcomes

This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax a...

Impact of Organizational Practices on Telecommuting Perceptions in Public Accounting Firms
Summary
Impact of Organizational Practices on Telecommuting Perceptions in Public Accounting Firms

Focusing on public accounting firms, the study investigates how certain factors, such as supervisor support, procedural fairness, and budge...

How Can Companies Manage Risks Associated with RPA?
Summary
How Can Companies Manage Risks Associated with RPA?

Robotic process automation (RPA) allows companies to use rules-based software to handle repetitive tasks automatically, instead of having p...

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.