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Summary
Can a Simple Values Statement Change Transfer Pricing Negotiations?
Tuesday, February 24, 2026 AAA Impact Hub

Can a Simple Values Statement Change Transfer Pricing Negotiations?

 This study tests whether a cooperative corporate values statement (a nonbinding “we work better together” message) changes how managers predict transfer prices when two divisions negotiate an internal price for a component...
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Can Requiring Explanations Make Bonus Allocations Fairer?
Tuesday, February 24, 2026 AAA Impact Hub

Can Requiring Explanations Make Bonus Allocations Fairer?

 What is this study about? This study examines how team members talk to managers about who contributed what to a team’s results when bonuses are at stake. The authors focus on “strategic bias”...
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How Is Technology Redefining the Role of Staff Auditors?
Tuesday, February 24, 2026 AAA Impact Hub

How Is Technology Redefining the Role of Staff Auditors?

 This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors. Drawing on 27 interviews with Big 4 and mid-size firm auditors...
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Does Adopting Data Analytics Really Improve Efficiency?
Friday, January 23, 2026 AAA Impact Hub

Does Adopting Data Analytics Really Improve Efficiency?

 This study examines whether adopting data analytics (DA)—from basic DA that summarize past performance to advanced DA that predict future outcomes—improves how efficiently companies operate. The authors analyzed a large sample of U.S. public companies...
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How Closely Does the SEC Watch Voluntary Filers?
Friday, January 23, 2026 AAA Impact Hub

How Closely Does the SEC Watch Voluntary Filers?

 The study examines how the SEC monitors companies that voluntarily file with the SEC despite being exempt from mandatory registration. Using 117,557 firm-years (3,125 voluntary; 114,432 mandatory) and 41,572 comment-letter conversations from 2005–2021...
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Does Working Remotely Make Auditors Happier?
Friday, January 23, 2026 AAA Impact Hub

Does Working Remotely Make Auditors Happier?

 The study investigates how remote work shapes external auditors’ job satisfaction in the post-COVID environment. Using a 2022 Qualtrics survey of 308 U.S. external auditors from both Big 4 and non-Big 4 firms, the authors examine remote-work frequency...
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Is Employee Satisfaction a Company’s Best Crisis Insurance?
Wednesday, November 19, 2025 AAA Impact Hub

Is Employee Satisfaction a Company’s Best Crisis Insurance?

 This study investigates whether employee satisfaction can protect firms during economic crises. Using employee reviews from Glassdoor for over 400 S&P 500 companies, the researcher analyzes how satisfaction levels before the COVID-19 pandemic...
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Can ESG Reporting Make Financial Reporting Faster?
Wednesday, November 19, 2025 AAA Impact Hub

Can ESG Reporting Make Financial Reporting Faster?

 The authors investigate whether corporate ESG disclosure is related to the speed of financial reporting and auditing. Specifically, it examines how the amount of ESG information is associated with the timing of earnings announcements...
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Are Passive Investors Enabling Earnings Manipulation?
Wednesday, November 19, 2025 AAA Impact Hub

Are Passive Investors Enabling Earnings Manipulation?

 This study investigates how passive institutional investors—such as index funds—affect companies’ decisions to repurchase their own shares...
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Can Stronger Team Engagement Improve Audit Quality?
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...
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Summary
Do Outside Board Seats Help CEOs Think Long-Term?
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...
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Summary
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
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...
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