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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
Are Digital Disclosures a Tool for Detecting Corruption?
This study investigates whether making public officials’ personal financial disclosures (PFDs) available online helps federal prosecutors detect and prosecute corruption. It examines how access to PFDs - documents that show...
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