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Results > audit-assurance: (70)

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Summary
Who Really Oversees the Auditor - The Board or Management?
Monday, April 27, 2026 AAA Impact Hub

Who Really Oversees the Auditor - The Board or Management?

 The study revisits how external auditors interact with audit committees (ACs) in today’s “mature” post–Sarbanes-Oxley (SOX) environment, after major shifts in regulation, technology (data analytics/AI), and cybersecurity risk...
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Summary
Can Being Too Skeptical Hurt Auditor–Client Relationships?
Monday, April 27, 2026 AAA Impact Hub

Can Being Too Skeptical Hurt Auditor–Client Relationships?

 This study examines a practical tension in audits: professional skepticism (PS) is required for audit quality, but “higher-than-expected” skepticism can irritate clients and damage cooperation...
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White Paper
AI Audit Software in 2026: What CPA Firms Need to Know
Tuesday, April 21, 2026 MyAIP

AI Audit Software in 2026: What CPA Firms Need to Know

 A practitioner-level overview of how AI is being used across the external audit lifecycle in 2026, what leading platforms do, where gaps remain, and the governance and data protection questions firms should ask before adopting any AI audit tool.
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Summary
Can Regulation Keep Up with Rapid Changes in Audit Technology?
Thursday, March 19, 2026 AAA Impact Hub

Can Regulation Keep Up with Rapid Changes in Audit Technology?

 This study examines the challenges auditors face when auditing information technology (IT)-enabled financial reporting. The authors analyze PCAOB inspection reports from 2019–2024 to identify recurring audit deficiencies...
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Podcast
The Exchange Podcast - Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors
Friday, March 13, 2026 AAA Impact Hub

The Exchange Podcast - Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors

 The Exchange Podcast is brought to you by the American Accounting Association. This episode features a discussion on the research paper Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors...
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Summary
How Is Technology Redefining the Role of Staff Auditors?
Tuesday, February 24, 2026 AAA Impact Hub

How Is Technology Redefining the Role of Staff Auditors?

 This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors. Drawing on 27 interviews with Big 4 and mid-size firm auditors...
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Summary
Does Working Remotely Make Auditors Happier?
Friday, January 23, 2026 AAA Impact Hub

Does Working Remotely Make Auditors Happier?

 The study investigates how remote work shapes external auditors’ job satisfaction in the post-COVID environment. Using a 2022 Qualtrics survey of 308 U.S. external auditors from both Big 4 and non-Big 4 firms, the authors examine remote-work frequency...
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Podcast
The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?
Thursday, January 15, 2026 AAA Impact Hub

The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?

 Join Karen Osterheld of the American Accounting Association as she moderates a compelling discussion with Lindsay Andiola, Associate Professor at Virginia Commonwealth University, and John Bebes, Assurance Partner at Plante Moran
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Summary
Can ESG Reporting Make Financial Reporting Faster?
Wednesday, November 19, 2025 AAA Impact Hub

Can ESG Reporting Make Financial Reporting Faster?

 The authors investigate whether corporate ESG disclosure is related to the speed of financial reporting and auditing. Specifically, it examines how the amount of ESG information is associated with the timing of earnings announcements...
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Podcast
The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
Wednesday, November 19, 2025 AAA Impact Hub

The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict

 The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of...
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Summary
Can Stronger Team Engagement Improve Audit Quality?
Thursday, October 16, 2025 AAA Impact Hub

Can Stronger Team Engagement Improve Audit Quality?

 This study examines how lead audit partners’ leadership styles shape team engagement and auditor well-being. It responds to growing concerns about stress, burnout, and declining audit quality in the profession by exploring how...
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Summary
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
Thursday, October 16, 2025 AAA Impact Hub

Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model

 This study examines an alternative to the traditional time-based budget (TBB) audit model—called the non-time-based budget (NTB) model—where auditors are not given time budgets and do not track billable hours. Researchers worked with...
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