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Summary
Wednesday, May 15, 2024
AAA Impact Hub
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock message boards can forecast firm acquisition decisions...
Summary
Wednesday, May 15, 2024
AAA Impact Hub
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...
Summary
Wednesday, May 15, 2024
AAA Impact Hub
Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
This study investigates how Section 404 of the Sarbanes-Oxley Act's deregulation, specifically the 2007 amendments that eased internal controls and reporting requirements, affects investor perceptions.
Summary
Wednesday, May 15, 2024
AAA Impact Hub
How Do Environmental Regulations Influence Internal Auditors' Involvement in Green IT?
The researchers explore the impact of environmental regulations on internal auditor's roles and involvement in Green IT activities across Australia, Canada, and the U.S.
Summary
Wednesday, May 1, 2024
AAA Impact Hub
How Do Cybersecurity Breaches Influence IT Governance Roles in Audit Committee Charters?
The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee charters and identify the factors influencing this process.
Summary
Wednesday, May 1, 2024
AAA Impact Hub
What Effects Do Regulatory Environments Have on Tax Preparer Qualifications?
This study investigates the impact of regulatory measures on the qualifications of tax preparers in the United States.
Summary
Wednesday, May 1, 2024
AAA Impact Hub
Are NOL Carryforwards a Game-Changer for Corporate Tax Strategies?
The research explores the relationship between corporate cash holdings and tax net operating loss carryforwards (NOLs). It delves into how NOLs influence corporate savings decisions, challenging the traditional view....
Summary
Wednesday, May 1, 2024
AAA Impact Hub
Impact of Organizational Practices on Telecommuting Perceptions in Public Accounting Firms
Focusing on public accounting firms, the study investigates how certain factors, such as supervisor support, procedural fairness, and budgetary constraints, can influence employees’ perceptions of how their organization supports telecommuting.
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Audit Digitalization: Narrowing the Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Event, Impact, Response Framework - Enhancing Understanding of Cybersecurity
Cybersecurity breaches pose significant threats to an organization’s operations, financial performance, and stakeholder trust. In light of the increasing prevalence of these events, the researchers present an “Event, Impact, Response Framework,”...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Does Team Diversity Within Audit Offices Impact Audit Quality?
The researchers look at whether having diverse audit teams in accounting firms, especially those within the Big 4, affects the quality of their audit work. The study explores if teams that include people from various backgrounds...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
The Role of Public and Private Enforcement in Measuring Accounting Irregularities
This study addresses the intersection of public and private enforcement in detecting accounting fraud and irregularities, contrasting the effectiveness and outcomes of actions taken by the Securities and Exchange Commission (SEC) and...Powered by Lead Marvels, Inc 2024