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Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Wednesday, July 10, 2024 AAA Impact Hub 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
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Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
Saturday, July 6, 2024 AAA Impact Hub Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.
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How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Thursday, July 4, 2024 AAA Impact Hub Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
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How Shared Auditors Enhance Audit Quality
Friday, June 28, 2024 AAA Impact Hub  Researchers examine whether the information transfers that occur during the audit of related companies in banking relationships lead to an improvement in audit quality.
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Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Friday, June 14, 2024 AAA Impact Hub 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
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Impact of Team Diversity on Audit Quality
Tuesday, June 4, 2024 AAA Impact Hub 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.
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Impact of Information Security Policy on Password Sharing in Work Environments: A Simulated Study
Friday, May 31, 2024 AAA Impact Hub With the growing number of employees that require remote access, enhanced cyber security and IT protocols are needed to protect information assets.
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Analysis of Environmental, Social, and Governance Assurance Practices in Top Sustainable Companies
Wednesday, May 29, 2024 AAA Impact Hub ESG assurance is essential for corporate sustainability, emphasizing the need for regulators, companies, and auditors to adopt best practices and consider a global framework
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How Managers’ Traits Affect Perceived Ambiguity of Rules and Decision Making
Saturday, May 25, 2024 AAA Impact Hub Researchers investigate the relationship between managerial traits and perceptions of ambiguity in accounting standards
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Impact of Internal Control Deficiencies on Nonprofit Operational Performance
Tuesday, May 21, 2024 AAA Impact Hub This infographic describes how inadequate ICFR or internal control over compliance significantly impacts a nonprofit organization's capacity to successfully carry out its charitable mission
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Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces
Sunday, May 19, 2024 AAA Impact Hub Hypothetical case set study with 160 business school alumni (25.6% female) in the banking and financial services industry
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Benefits and Challenges Associated with  Robotic Process Automation in Accounting
Tuesday, April 30, 2024 AAA Impact Hub 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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