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Summary
Why Don’t the Benefits of Continuous Auditing Show Up Right Away?
Monday, June 16, 2025 AAA Impact Hub 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
Do CEO Pay Cuts Undermine Trust in Earnings?
Monday, June 16, 2025 AAA Impact Hub 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
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Can Better Client Service Lead to Better Audits?
Monday, June 16, 2025 AAA Impact Hub This research examines how the way auditors treat their clients—how respectful, communicative, and non-disruptive they are—affects the level of cooperation from client managers during audits.
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How Does Reporting Frequency Shape Investor Insight?
Friday, May 16, 2025 AAA Impact Hub This study examines how increasing the frequency of mandatory financial reporting—from annual to semiannual to quarterly—affects how well stock prices reflect future earnings.
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Big Data Analytics and Management Forecasting Behavior
Friday, May 16, 2025 AAA Impact Hub This study investigates whether companies that adopt Big Data analytics are more likely to issue management earnings forecasts and whether those forecasts are more accurate.
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A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
Tuesday, May 13, 2025 AAA Impact Hub This paper, written in 2014 by a Public Company Accounting Oversight Board (PCAOB) member, evaluates the state of audit quality and regulatory oversight over a decade after the Sarbanes-Oxley Act.
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How Does Management’s Tone in Disclosures Shape Investor Reactions?
Wednesday, April 16, 2025 AAA Impact Hub This study examines how the communication style used by management in reports about internal control weaknesses affects investor reactions.
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The Lending Advantage of Strategic Connections
Wednesday, April 16, 2025 AAA Impact Hub This study explores how banks benefit from lending relationships tied to strategic business alliances.
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How One Company Is Using ChatGPT to Rethink Internal Audits
Wednesday, April 16, 2025 AAA Impact Hub This study explores how Uniper, a multinational energy company, has incorporated ChatGPT into its internal audit function to enhance efficiency and effectiveness.
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How Industry Expertise Shapes Audit Fees and Quality
Thursday, February 13, 2025 AAA Impact Hub This study explores how an audit partner's industry experience affects the practice of fee discounting (or "lowballing") and its impact on audit fees and audit quality.
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Does Volunteering Make Auditors Better at Their Jobs?
Tuesday, February 11, 2025 AAA Impact Hub This study investigates the relationship between audit partners’ participation in charitable volunteer work and their professional performance in auditing.
Summary
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO
Tuesday, December 10, 2024 AAA Impact Hub This study examines how incumbent firms in an industry strategically adjust their financial reporting to counter the competitive threat posed by a peer firm's Initial Public Offering (IPO). The researchers analyzed how these actions...