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Summary
Monday, June 16, 2025
AAA Impact Hub
Why Don’t the Benefits of Continuous Auditing Show Up Right Away?
This study investigates why companies are slow to adopt continuous auditing (CA) in their internal audit functions despite its promised benefits. Using field data from a global food retailer, the researchers examine two key factors...
Summary
Monday, June 16, 2025
AAA Impact Hub
Do CEO Pay Cuts Undermine Trust in Earnings?
The study explores whether CEO pay cuts impact how investors perceive the quality of a company’s earnings, using earnings response coefficients (ERCs) as a proxy
Summary
Monday, June 16, 2025
AAA Impact Hub
Can Better Client Service Lead to Better Audits?
This research examines how the way auditors treat their clients—how respectful, communicative, and non-disruptive they are—affects the level of cooperation from client managers during audits.
Summary
Friday, May 16, 2025
AAA Impact Hub
How Does Reporting Frequency Shape Investor Insight?
This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well stock prices reflect future earnings.
Summary
Friday, May 16, 2025
AAA Impact Hub
Big Data Analytics and Management Forecasting Behavior
This study investigates whether companies that adopt Big Data analytics are more likely to issue management earnings forecasts and whether those forecasts are more accurate.
Summary
Tuesday, May 13, 2025
AAA Impact Hub
A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
This paper, written in 2014 by a Public Company Accounting Oversight Board (PCAOB) member, evaluates the state of audit quality and regulatory oversight over a decade after the Sarbanes-Oxley Act.
Summary
Wednesday, April 16, 2025
AAA Impact Hub
How Does Management’s Tone in Disclosures Shape Investor Reactions?
This study examines how the communication style used by management in reports about internal control weaknesses affects investor reactions.
Summary
Wednesday, April 16, 2025
AAA Impact Hub
The Lending Advantage of Strategic Connections
This study explores how banks benefit from lending relationships tied to strategic business alliances.
Summary
Wednesday, April 16, 2025
AAA Impact Hub
How One Company Is Using ChatGPT to Rethink Internal Audits
This study explores how Uniper, a multinational energy company, has incorporated ChatGPT into its internal audit function to enhance efficiency and effectiveness.
Summary
Thursday, February 13, 2025
AAA Impact Hub
How Industry Expertise Shapes Audit Fees and Quality
This study explores how an audit partner's industry experience affects the practice of fee discounting (or "lowballing") and its impact on audit fees and audit quality.
Summary
Tuesday, February 11, 2025
AAA Impact Hub
Does Volunteering Make Auditors Better at Their Jobs?
This study investigates the relationship between audit partners’ participation in charitable volunteer work and their professional performance in auditing.
Summary
Tuesday, December 10, 2024
AAA Impact Hub