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Summary
Thursday, October 16, 2025
AAA Impact Hub
Can Stronger Team Engagement Improve Audit Quality?
This study examines how lead audit partners’ leadership styles shape team engagement and auditor well-being. It responds to growing concerns about stress, burnout, and declining audit quality in the profession by exploring how...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Do Outside Board Seats Help CEOs Think Long-Term?
This study examines whether CEOs who serve on the boards of other companies are less likely to make short-term business decisions—like cutting R&D spending to meet earnings targets—and more likely to take actions that improve long-term performance...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
This study examines an alternative to the traditional time-based budget (TBB) audit model—called the non-time-based budget (NTB) model—where auditors are not given time budgets and do not track billable hours. Researchers worked with...
Summary
Monday, September 15, 2025
AAA Impact Hub
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
This study examines how ready the accounting profession is to adopt and leverage ChatGPT, an artificial intelligence (AI) tool that can automate tasks and generate text. Through a survey of 136 accounting professionals and interviews with experts...
Summary
Monday, September 15, 2025
AAA Impact Hub
What Happens When Auditors Plan for the Inspector, Not the Risk?
This study examines how the risk of an audit oversight inspection affects how auditors plan their work at the account level. Using an experiment with 182 experienced auditors, the researchers tested whether auditors adjust the hours they plan...
Summary
Monday, September 15, 2025
AAA Impact Hub
How Clawbacks and Boards Shape CEO Behavior
This study investigates how two governance mechanisms—board monitoring (internal) and mandated clawbacks (external regulations)—jointly influence how managers use discretion...
Summary
Friday, August 15, 2025
AAA Impact Hub
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It synthesizes findings from over a dozen top-tier journals to provide insights for improving fraud detection.
Summary
Thursday, August 14, 2025
AAA Impact Hub
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Specifically, it tests whether minimizing the seriousness of the inquiry...
Summary
Thursday, August 14, 2025
AAA Impact Hub
AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier
This study explores how artificial intelligence (AI) is rapidly reshaping accounting and auditing. It focuses on three major AI applications: narrow AI for repetitive tasks, generative AI for creating text-based content, and predictive modeling...
Summary
Monday, July 14, 2025
AAA Impact Hub
Do CEO Stock Options Lead to More Workplace Violations?
This study examines how CEO risk-taking incentives, particularly through stock options (called "vega"), are associated with workplace misconduct, including labor law violations and health and safety breaches....
Summary
Monday, July 14, 2025
AAA Impact Hub
Are Auditors Missing Red Flags by Ignoring Industry Benchmarks?
This study investigates how auditors use benchmarks during preliminary analytical procedures to detect fraud, especially revenue fraud. Specifically, it examines whether industry data, nonfinancial measures...
Summary
Monday, July 14, 2025
AAA Impact Hub