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Summary
Can Auditors’ Tech Knowledge Boost Audit Quality?
Tuesday, October 15, 2024 AAA Impact Hub 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
What Challenges Are Controllers Facing Today?
Monday, October 14, 2024 AAA Impact Hub 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...
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Does Frequent Auditor Switching Harm Audit Quality?
Sunday, October 13, 2024 AAA Impact Hub 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.
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Does Frequent Negative Feedback Really Hurt Motivation?
Thursday, October 10, 2024 AAA Impact Hub 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
How Mindset and Metrics Drive Sustainable Supplier Choices
Wednesday, September 11, 2024 AAA Impact Hub 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...
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How Are Firms Really Responding to Diversity Laws?
Monday, September 9, 2024 AAA Impact Hub 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.
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The Hidden Risks of Robotic Process Automation
Friday, September 6, 2024 AAA Impact Hub 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...
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How Social Ties Shape Equity Analysts' Predictions
Monday, September 2, 2024 AAA Impact Hub 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
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Can Feedback Framing Boost Novice Auditor Performance?
Thursday, August 15, 2024 AAA Impact Hub 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
Optimal Reporting Systems in Bank Runs
Monday, August 12, 2024 AAA Impact Hub The study investigates the role of financial reporting systems in preventing bank runs. Specifically, it examines how different reporting strategies affect financial stability when banks face potential runs.
Summary
Do Wealth Taxes Drive Firms to Increase Dividend Payouts?
Friday, August 9, 2024 AAA Impact Hub A “wealth tax” like those currently levied in several European countries and being debated in the United States, is considered a recurrent annual tax on individual or household net wealth. The study examines the effect of individual wealth taxes on the...
Summary
Exploring the Effects of Digital Anxiety on Finance Employees
Wednesday, August 7, 2024 AAA Impact Hub “Digital anxiety” refers to the fear and apprehension employees feel toward digital technologies and the transformation they bring. The research focuses on how this anxiety impacts work engagement...