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Tuesday, October 15, 2024
AAA Impact Hub
A Hybrid Approach to Improve Environmental, Social, and Governance Reporting
Lack of standardization in environmental, social, and governance (ESG) reporting impairs comparability among ESG reports. Researchers propose a hybrid methodology to enhance the comparability of ESG disclosures.
Infographic
Friday, July 19, 2024
AAA Impact Hub
Unveiling the Impact of the U.S. Critical Audit Matter Disclosure Requirement
The critical audit matter (CAM) disclosure requirement represents a substantial shift in audit reporting, addressing the need to improve transparency and facilitate investor evaluation
Infographic
Wednesday, July 10, 2024
AAA Impact Hub
Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Fraud risk assessment is a complex process that can lead to misjudgments regarding fraud risks. Researchers assessed the usability of participant's email writing style for fraud risk assessment
Infographic
Saturday, July 6, 2024
AAA Impact Hub
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.
Infographic
Thursday, July 4, 2024
AAA Impact Hub
How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
Infographic
Friday, June 28, 2024
AAA Impact Hub
How Shared Auditors Enhance Audit Quality
Researchers examine whether the information transfers that occur during the audit of related companies in banking relationships lead to an improvement in audit quality.
Infographic
Friday, June 14, 2024
AAA Impact Hub
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Environmental, social, and governance (ESG) rating agencies often come to different conclusions about whether a given company is socially responsible. However, it is not clear whether ESG disclosure from the companies alleviates or exacerbates this
Infographic
Tuesday, June 4, 2024
AAA Impact Hub
Impact of Team Diversity on Audit Quality
Teams with diverse members respect different viewpoints and foster active participation, improving team performance. This study assesses whether team diversity in audit offices is associated with audit quality.
Infographic
Friday, May 31, 2024
AAA Impact Hub
Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study
With the growing number of employees that require remote access, enhanced cyber security and IT protocols are needed to protect information assets.
Infographic
Wednesday, May 29, 2024
AAA Impact Hub
Analysis of Environmental, Social, and Governance Assurance Practices in Top Sustainable Companies
ESG assurance is essential for corporate sustainability, emphasizing the need for regulators, companies, and auditors to adopt best practices and consider a global framework
Infographic
Saturday, May 25, 2024
AAA Impact Hub
How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
Researchers investigate the relationship between managerial traits and perceptions of ambiguity in accounting standards
Infographic
Tuesday, May 21, 2024
AAA Impact Hub