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Growing Your Accounting Firm with the Corporate Transparency Act
Monday, July 8, 2024 FincenFetch For Accounting This guide uses data and insights collected from over 5,000 conversations with professional services firms. With over 30 million companies still needing to file, it’s important to know where your firm stands in this emerging $7 billion filing market.
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.
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.
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.
Mergers and Acquisitions: Analyzing Overbidding Post-SFAS 142
Saturday, June 8, 2024 AAA Impact Hub SFAS 142 shifted from requiring companies to gradually deduct goodwill—a component of a subsidiary’s acquisition cost —to not requiring these deductions. The researchers wanted to see if this accounting change resulted in
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...
Do Changes in Internal Controls Under Section 404 Influence Investor Perceptions?
Wednesday, May 15, 2024 AAA Impact Hub 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.
The Role of Public and Private Enforcement in Measuring Accounting Irregularities
Tuesday, April 30, 2024 AAA Impact Hub 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...
Do Data Breaches Impact Bank Loan Terms for Affected Firms?
Wednesday, April 17, 2024 AAA Impact Hub As companies have collected and stored increasing amounts of customer data as part of their business, the number and size of data breaches has also escalated. Beyond the immediate effects of these incidents, the researchers examine...
What Impact Does the Format of Internal Control Disclosures Have on Investment Choices?
Tuesday, April 16, 2024 AAA Impact Hub The study investigates how the presentation of internal control weaknesses (ICWs)— specifically, their prominence and level of detail—markedly influences the perceptions and investment choices of nonprofessional investors.
What Are the Effects of Various Goodwill Accounting Approaches on Financial Statements?
Tuesday, April 16, 2024 AAA Impact Hub The study evaluates different approaches used to account for “goodwill” after its initial recognition, analyzing how these methods affect the faithful representation of its value in financial reporting.
How Does Accounting Quality Influence Debt Concentration in Corporate Structures?
Tuesday, April 16, 2024 AAA Impact Hub The study investigates the relationship between the quality of accounting information and the concentration of debt in corporate capital structures. It looks at whether companies that have more reliable financial reports tend to use...
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