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Can Linguistic Cues in Emails Help Auditors Detect Fraud?
Monday, July 8, 2024 AAA Impact Hub This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Tuesday, July 2, 2024 AAA Impact Hub This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companies accused of fraud, especially when these companies face ongoing FSF challenges indicated by high short interest.
Can Shared Auditors Enhance Audit Quality through Banking Relationships?
Sunday, June 30, 2024 AAA Impact Hub Professional rules restrict auditors from sharing information between clients, but this study investigates whether information transfers between related audits can enhance audit quality.
What Drives Municipal Audit Quality?
Wednesday, June 26, 2024 AAA Impact Hub This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized market. It reviews governmental audit quality research, including audit quality proxies...
Can Hybrid Text Mining Simplify ESG Taxonomy?
Monday, June 24, 2024 AAA Impact Hub Environmental, social, and governance (ESG) reporting lacks standardization, which makes it difficult to compare one company’s ESG reports to another. The researchers seek to create new taxonomic tools to more effectively compare ESG reports...
How Do U.S. Critical Audit Matter Disclosures Impact Financial Reports?
Saturday, June 22, 2024 AAA Impact Hub Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market reactions.
How Do Blockchain Adoption Announcements Affect Market Value?
Thursday, June 20, 2024 AAA Impact Hub This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. 
Using Machine Learning to Predict Stock Returns from Sustainability Data
Tuesday, June 18, 2024 AAA Impact Hub The researchers critically examine the connection between corporate sustainability—specifically, material aspects of sustainability as defined by the Sustainability Accounting Standards Board (SASB)—and stock returns.
How Can Companies Manage Risks Associated with RPA?
Sunday, June 16, 2024 AAA Impact Hub Robotic process automation (RPA) allows companies to use rules-based software to handle repetitive tasks automatically, instead of having people do them. This study explores the risks involved...
Spanning the Boundaries Between Onshore and Offshore Auditors
Wednesday, June 12, 2024 AAA Impact Hub Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how onshore teams and their offshore counterparts collaborate
Does ESG Disclosure Affect Agreement Among Rating Agencies?
Monday, June 10, 2024 AAA Impact Hub ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether environmental, social, and governance (ESG) disclosure from companies alleviates or exacerbates this disagreement. 
Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Saturday, June 8, 2024 AAA Impact Hub SFAS 142 shifted from requiring companies to gradually deduct goodwill—a component of a subsidiary’s acquisition cost —to not requiring these deductions. The researchers wanted to see if this accounting change resulted in
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