How Do U.S. Critical Audit Matter Disclosures Impact Financial Reports?

Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market r...

Is Tax Planning More Effective with Auditor Involvement?

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments

This research investigates how auditors' initial impressions of client personnel are influenced by their supervisors' emphasis on audit eff...

Can Linguistic Cues in Emails Help Auditors Detect Fraud?

This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively. The r...

Which State and Local Taxes Influence State-to-State Migration?

This research explores the influence of state and local taxes (SALTs) on state-to-state migration in the U.S., aiming to identify specific...

How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?

This study explores the effect of dividend taxes on investor behavior and market volatility in China following the 2012 Dividend Tax Reform...

Event, Impact, Response Framework - Enhancing Understanding of Cybersecurity

Cybersecurity breaches pose significant threats to an organization’s operations, financial performance, and stakeholder trust. In light of...

Benefits and Challenges Associated with Robotic Process Automation in Accounting

Robotic process automation (RPA) uses software robots to perform tasks that humans normally do. This study investigated how the technology...

How Do Blockchain Adoption Announcements Affect Market Value?

This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. By employing...

Impact of Internal Control Deficiencies on Nonprofit Operational Performance

Investigating how auditor-reported internal control deficiencies (ICDs) affect nonprofit organizations, this study examines the relationshi...

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

This research identifies individual traits of managers that correlate with their perception of ambiguity in accounting standards and explor...