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Summary
How Are Firms Really Responding to Diversity Laws?
Monday, September 9, 2024 AAA Impact Hub The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large German companies have adapted their annual reports in response to the new regulation.
Summary
Optimal Reporting Systems in Bank Runs
Monday, August 12, 2024 AAA Impact Hub The study investigates the role of financial reporting systems in preventing bank runs. Specifically, it examines how different reporting strategies affect financial stability when banks face potential runs.
eBook
From Disorganization to $150k Savings: A Tax Firm Document Management Success Story
Wednesday, August 7, 2024 SmartVault Accounting In this eBook, Eric L. Green, Esq., founder of the Tax Rep Network, shares his exact folder structure for IRS collections and audits. These folder structures maintain consistency, helping his firm save $150,000 annually in billable time.
eBook
First Impressions Matter: Create an Exceptional Onboarding Process for New Tax & Accounting Clients
Monday, August 5, 2024 SmartVault Accounting Acquiring and retaining clients is absolutely crucial to the success of your accounting practice. But when was the last time you thought about your onboarding process for them?
Case Study
“We Doubled Our Client Base”: An Accounting Firm's Success Story
Tuesday, July 30, 2024 SmartVault Accounting This is the story of how one firm doubled its client base, dramatically improved retention, and achieved the holy grail of the accounting world: making more money while working less.
Summary
Do Managers Use Concurrent Disclosures to Obscure Bad News?
Tuesday, July 30, 2024 AAA Impact Hub This study investigates how managers attempt to control the dissemination of negative news to investors. In particular, the researchers explore whether managers deliberately issue press releases about unrelated events at the same time as 8-K filings...
Summary
Are CSR Restatements Driven by Bias or Honest Mistakes?
Wednesday, July 24, 2024 AAA Impact Hub Researchers investigate the occurrence and implications of restatements in corporate social responsibility (CSR) reporting among Australian Securities Exchange 500 firms from 2004 to 2020.
Summary
How Does the Expertise of the Audit Committee Chair Impact Oversight?
Monday, July 22, 2024 AAA Impact Hub The study examines how accounting financial expertise (AFE) within the audit committee (AC) enhances the oversight of financial reporting quality and audit processes....
Summary
How iXBRL Changes Market Responses to Financial Information
Friday, July 19, 2024 AAA Impact Hub In June 2018, the Securities and Exchange Commission mandated that companies begin using Inline eXtensible Business Reporting Language (iXBRL) when submitting financial information. Researchers investigate whether iXBRL improves the efficiency of...
Infographic
Unveiling the Impact of the U.S. Critical Audit Matter Disclosure Requirement
Friday, July 19, 2024 AAA Impact Hub The critical audit matter (CAM) disclosure requirement represents a substantial shift in audit reporting, addressing the need to improve transparency and facilitate investor evaluation
Summary
How Do Internal Control Weaknesses Influence Firms' Hiring for Accounting Skills?
Wednesday, July 17, 2024 AAA Impact Hub The researchers investigate how firms respond to internal control weaknesses (ICWs) by altering their hiring practices to require more accounting-specific skills. By analyzing job postings from U.S. companies, the researchers aim to...
Summary
How Do Critical Audit Matters Influence Auditors and Investors?
Monday, July 15, 2024 AAA Impact Hub Critical Audit Matters (CAMs) are specific items in financial statements that involve complex, subjective, or challenging auditor judgment. The research explores how disclosing CAMs impacts the interactions between auditors and investors...
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