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How Auditors and Short Sellers Respond to Financial Statement Fraud Disclosures
Thursday, July 4, 2024 AAA Impact Hub Financial statement fraud (FAF) poses risks to businesses by threatening investors' confidence and capital markets.
Summary
Do Allegations of Financial Statement Fraud Drive Up Audit Fees?
Tuesday, July 2, 2024 AAA Impact Hub This study explores how auditors respond to accusations of financial statement fraud (FSF) by analyzing if audit fees increase for companies accused of fraud, especially when these companies face ongoing FSF challenges indicated by high short interest.
Summary
Can Shared Auditors Enhance Audit Quality through Banking Relationships?
Sunday, June 30, 2024 AAA Impact Hub Professional rules restrict auditors from sharing information between clients, but this study investigates whether information transfers between related audits can enhance audit quality.
Infographic
How Shared Auditors Enhance Audit Quality
Friday, June 28, 2024 AAA Impact Hub  Researchers examine whether the information transfers that occur during the audit of related companies in banking relationships lead to an improvement in audit quality.
Summary
Can Hybrid Text Mining Simplify ESG Taxonomy?
Monday, June 24, 2024 AAA Impact Hub Environmental, social, and governance (ESG) reporting lacks standardization, which makes it difficult to compare one company’s ESG reports to another. The researchers seek to create new taxonomic tools to more effectively compare ESG reports...
Summary
How Do Blockchain Adoption Announcements Affect Market Value?
Thursday, June 20, 2024 AAA Impact Hub This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. 
Summary
Using Machine Learning to Predict Stock Returns from Sustainability Data
Tuesday, June 18, 2024 AAA Impact Hub The researchers critically examine the connection between corporate sustainability—specifically, material aspects of sustainability as defined by the Sustainability Accounting Standards Board (SASB)—and stock returns.
Infographic
Corporate ESG Disclosure Gives ESG Raters More Information to Disagree About
Friday, June 14, 2024 AAA Impact Hub Environmental, social, and governance (ESG) rating agencies often come to different conclusions about whether a given company is socially responsible. However, it is not clear whether ESG disclosure from the companies alleviates or exacerbates this
Summary
Does ESG Disclosure Affect Agreement Among Rating Agencies?
Monday, June 10, 2024 AAA Impact Hub ESG rating agencies often come to different conclusions about whether a given company is socially responsible. This study explores whether environmental, social, and governance (ESG) disclosure from companies alleviates or exacerbates this disagreement. 
Summary
How Does Investor Sentiment Influence Audit Opinion Shopping?
Thursday, June 6, 2024 AAA Impact Hub Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions, specifically regarding their internal control systems. 
Summary
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Friday, May 17, 2024 AAA Impact Hub 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
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Wednesday, May 15, 2024 AAA Impact Hub 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...
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