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A Hybrid Approach to Improve Environmental, Social, and Governance Reporting
Tuesday, October 15, 2024 AAA Impact Hub Lack of standardization in environmental, social, and governance (ESG) reporting impairs comparability among ESG reports. Researchers propose a hybrid methodology to enhance the comparability of ESG disclosures.
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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.
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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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Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces
Sunday, May 19, 2024 AAA Impact Hub Hypothetical case set study with 160 business school alumni (25.6% female) in the banking and financial services industry
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Impact of Gender on Supervisors' Appraisal of Past Performance in Male-Dominated Sectors
Friday, May 17, 2024 AAA Impact Hub Within industries perceived as being male-dominated, researchers explore whether supervisors appraise a female subordinate’s past performance and future potential differently than a male subordinate’s. 
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Examining the Impact of Auditor Diversity on Financial Examination Quality
Tuesday, April 16, 2024 AAA Impact Hub This study examines how the characteristics of auditors signing an audit report influence the quality of financial examinations for listed firms in China.
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Exploring the Practice of Shadow Trading Among Corporate Insiders
Tuesday, April 16, 2024 AAA Impact Hub The study explores the practice of "shadow trading," where corporate insiders conduct stock transactions in firms that have economic ties to their own by leveraging their confidential information.
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Double Standards: Evaluating Women's Promotability in Finance
Tuesday, April 16, 2024 AAA Impact Hub This study investigates the impact of gender biases in finance. It provides insights on how evaluations of the promotability of investment analysts are influenced by gender...
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Is Tax Planning More Effective with Auditor Involvement?
Thursday, April 11, 2024 AAA Impact Hub Examining the association between auditor provided tax compliance and tax planning services and tax avoidance and tax risk