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Summary
Thursday, November 14, 2024
AAA Impact Hub
When the Tone at the Top Slips: How Auditors React to Off-the-Clock Misconduct
This study investigates how auditors respond to allegations of off-the-clock misbehavior by company leadership, specifically examining whether such indiscretions are perceived as signals of poor corporate culture and tone.
Summary
Thursday, November 14, 2024
AAA Impact Hub
Beyond Technical Skills: How 'Merit' Shapes Diversity in Accounting Firms
This study investigates how the concept of "merit" is understood and applied within accounting firms and its impact on diversity efforts. The researchers explore the dual nature of merit...
Summary
Tuesday, October 15, 2024
AAA Impact Hub
Can Auditors’ Tech Knowledge Boost Audit Quality?
Researchers investigate whether auditors derive technological knowledge from their clients' technological proximity, referred to as "technological proximity knowledge," and how it influences audit quality and fees across their client portfolios.
Summary
Monday, October 14, 2024
AAA Impact Hub
What Challenges Are Controllers Facing Today?
The study investigates the current challenges faced by controllers in large public and private companies, focusing on key issues like teamwork, technology, and talent management within the framework of...
Summary
Sunday, October 13, 2024
AAA Impact Hub
Does Frequent Auditor Switching Harm Audit Quality?
The study investigates the impact of frequent auditor switching on audit quality, revealing that such behavior is associated with lower audit quality but can be mitigated by strong internal and external monitoring.
Summary
Thursday, October 10, 2024
AAA Impact Hub
Does Frequent Negative Feedback Really Hurt Motivation?
The study investigates how frequent unfavorable feedback affects employee motivation and effort. Specifically, it examines whether providing frequent feedback that highlights poor progress toward a goal demotivates employees and whether...
Summary
Wednesday, September 11, 2024
AAA Impact Hub
How Mindset and Metrics Drive Sustainable Supplier Choices
The researcher examines how managers make decisions about selecting suppliers that use sustainable practices. The focus is on understanding how different ways of thinking (cognitive frames) and the types of performance measurement systems (PMS) used by...
Summary
Monday, September 9, 2024
AAA Impact Hub
How Are Firms Really Responding to Diversity Laws?
The study examines the effects of mandatory diversity disclosure legislation in the European Union. It specifically focuses on how 30 large German companies have adapted their annual reports in response to the new regulation.
Summary
Friday, September 6, 2024
AAA Impact Hub
The Hidden Risks of Robotic Process Automation
Robotic Process Automation (RPA) involves using software robots to automate repetitive, rules-based tasks traditionally performed by humans. The study investigates the risks and challenges associated with the use of RPA in accounting...
Summary
Monday, September 2, 2024
AAA Impact Hub
How Social Ties Shape Equity Analysts' Predictions
Equity analysts are influential in financial markets, providing investment advice and forecasts. Despite their importance, they are often criticized for bias and inaccuracies. This study investigates the social forces that govern equity analyst behavior
Summary
Thursday, August 15, 2024
AAA Impact Hub
Can Feedback Framing Boost Novice Auditor Performance?
Auditors, particularly those early in their careers, commonly receive negative feedback during audit workpaper reviews. This is an essential part of the learning process but can be detrimental if this feedback leads to adverse behavior during...
Summary
Monday, August 12, 2024
AAA Impact Hub