Resources from AAA Impact Hub
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Wednesday, May 15, 2024 AAA Impact HubCan Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock message boards can forecast firm acquisition decisions...
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Wednesday, May 15, 2024 AAA Impact HubExamining the Role of Falsified Accounting Reports in Ponzi Schemes
Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...
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Wednesday, May 15, 2024 AAA Impact HubDo Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
This study investigates how Section 404 of the Sarbanes-Oxley Act's deregulation, specifically the 2007 amendments that eased internal controls and reporting requirements, affects investor perceptions.
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Wednesday, May 15, 2024 AAA Impact HubHow Do Environmental Regulations Influence Internal Auditors' Involvement in Green IT?
The researchers explore the impact of environmental regulations on internal auditor's roles and involvement in Green IT activities across Australia, Canada, and the U.S.
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Wednesday, May 1, 2024 AAA Impact HubHow Do Cybersecurity Breaches Influence IT Governance Roles in Audit Committee Charters?
The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee charters and identify the factors influencing this process.
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Wednesday, May 1, 2024 AAA Impact HubWhat Effects Do Regulatory Environments Have on Tax Preparer Qualifications?
This study investigates the impact of regulatory measures on the qualifications of tax preparers in the United States.
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Wednesday, May 1, 2024 AAA Impact HubAre NOL Carryforwards a Game-Changer for Corporate Tax Strategies?
The research explores the relationship between corporate cash holdings and tax net operating loss carryforwards (NOLs). It delves into how NOLs influence corporate savings decisions, challenging the traditional view....
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Wednesday, May 1, 2024 AAA Impact HubImpact 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 budgetary constraints, can influence employees’ perceptions of how their organization supports telecommuting.
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Tuesday, April 30, 2024 AAA Impact HubBenefits and Challenges Associated with Robotic Process Automation in Accounting
Robotic process automation (RPA) uses software robots to perform tasks that humans normally do. This infographic and the related study investigated how the technology is applied in the field of accounting.
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Tuesday, April 30, 2024 AAA Impact HubExamining the Impact of Audit Digitalization on Audit Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into...
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Tuesday, April 30, 2024 AAA Impact HubAudit Digitalization: Narrowing the Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into...
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Tuesday, April 30, 2024 AAA Impact HubEvent, 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 the increasing prevalence of these events, the researchers present an “Event, Impact, Response Framework,”...
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Tuesday, April 30, 2024 AAA Impact HubDoes Team Diversity Within Audit Offices Impact Audit Quality?
The researchers look at whether having diverse audit teams in accounting firms, especially those within the Big 4, affects the quality of their audit work. The study explores if teams that include people from various backgrounds...
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Tuesday, April 30, 2024 AAA Impact HubThe Role of Public and Private Enforcement in Measuring Accounting Irregularities
This study addresses the intersection of public and private enforcement in detecting accounting fraud and irregularities, contrasting the effectiveness and outcomes of actions taken by the Securities and Exchange Commission (SEC) and...
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Tuesday, April 30, 2024 AAA Impact HubExamining 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 avoidance and tax risk. The researchers investigate how engaging auditors for tax services influences...
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Tuesday, April 30, 2024 AAA Impact HubHow 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 resulting increase in competition these firms face...
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Tuesday, April 30, 2024 AAA Impact HubInvestor Perception of Blockchain Technology Adoption by Business Firms
This infographic and related article examine investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. By employing an event study methodology, the researchers assess the conditions under which...
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Tuesday, April 30, 2024 AAA Impact HubThe Impact of Policy Uncertainty on Accounting Quality
This study delves into how economic policy uncertainty (EPU) affects accounting quality. Accounting quality is measured based on a model that compares the accruals component introduced to capture true economic performance...