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Infographic
Assessing Auditors' Use of Linguistic Cues in Email Inquiries for Fraud Risk Assessment
Wednesday, July 10, 2024 AAA Impact Hub Fraud risk assessment is a complex process that can lead to misjudgments regarding fraud risks. Researchers assessed the usability of participant's email writing style for fraud risk assessment
Summary
Can Linguistic Cues in Emails Help Auditors Detect Fraud?
Monday, July 8, 2024 AAA Impact Hub This study experimentally examines whether auditors can use linguistic cues in email communications to assess fraud risk effectively.
Infographic
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
Saturday, July 6, 2024 AAA Impact Hub Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.
Infographic
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
What Drives Municipal Audit Quality?
Wednesday, June 26, 2024 AAA Impact Hub This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized market. It reviews governmental audit quality research, including audit quality proxies...
Summary
How Do U.S. Critical Audit Matter Disclosures Impact Financial Reports?
Saturday, June 22, 2024 AAA Impact Hub Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market reactions.
Summary
How Can Companies Manage Risks Associated with RPA?
Sunday, June 16, 2024 AAA Impact Hub Robotic process automation (RPA) allows companies to use rules-based software to handle repetitive tasks automatically, instead of having people do them. This study explores the risks involved...
Summary
Spanning the Boundaries Between Onshore and Offshore Auditors
Wednesday, June 12, 2024 AAA Impact Hub Big 4 firms are commonly having offshore teams conduct external audit work for clients. The study analyzes this strategy to determine how onshore teams and their offshore counterparts collaborate
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. 
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