Close Advanced Search Filters
Search
Topics
Content Types
Results > summary: (97)
Advanced Search Filters
Clear Filters
Summary
Wednesday, April 16, 2025
AAA Impact Hub
How Does Management’s Tone in Disclosures Shape Investor Reactions?
This study examines how the communication style used by management in reports about internal control weaknesses affects investor reactions.
Summary
Wednesday, April 16, 2025
AAA Impact Hub
The Lending Advantage of Strategic Connections
This study explores how banks benefit from lending relationships tied to strategic business alliances.
Summary
Wednesday, April 16, 2025
AAA Impact Hub
How One Company Is Using ChatGPT to Rethink Internal Audits
This study explores how Uniper, a multinational energy company, has incorporated ChatGPT into its internal audit function to enhance efficiency and effectiveness.
Summary
Thursday, February 13, 2025
AAA Impact Hub
How Industry Expertise Shapes Audit Fees and Quality
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.
Summary
Tuesday, February 11, 2025
AAA Impact Hub
Does Volunteering Make Auditors Better at Their Jobs?
This study investigates the relationship between audit partners’ participation in charitable volunteer work and their professional performance in auditing.
Summary
Tuesday, December 10, 2024
AAA Impact Hub
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO
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...
Summary
Wednesday, December 4, 2024
AAA Impact Hub
How Do Stakeholders Shape Female Representation on Boards
Researchers explore the factors influencing the appointment of female directors to corporate boards in the United States. It specifically examines the roles of board members, executives, and other stakeholders in these decisions.
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