AAA Impact Hub

|AAA IMPACT HUB: EMPOWERING ACCOUNTING PROFESSIONALS WORLDWIDE

This repository includes timely, actionable research from American Accounting Association journals as well as 3rd-party resources that are designed to be helpful to your organization. Please note that AAA does not endorse the 3rd-party content.

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Audit and Assurance

Government

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Not-for-Profit Accounting

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Results > Not-for-Profit: (3)

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Summary

Wednesday, June 26, 2024 AAA Impact Hub

What Drives Municipal Audit Quality?

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...

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Summary

Thursday, May 23, 2024 AAA Impact Hub

Do Internal Control Deficiencies Affect Nonprofit Operational Performance?

Investigating how auditor-reported internal control deficiencies (ICDs) affect nonprofit organizations, this study examines the relationship between ICDs in financial reporting and compliance and nonprofit operational performance.

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Tuesday, May 21, 2024 AAA Impact Hub

Impact of Internal Control Deficiencies on Nonprofit Operational Performance

This infographic describes how inadequate ICFR or internal control over compliance significantly impacts a nonprofit organization's capacity to successfully carry out its charitable mission

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