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Guide
The Accountant's Blueprint to the Corporate Transparency Act
Monday, December 16, 2024 FincenFetch For Accounting Download this free guide and learn how to support your clients and enhance revenues with Fincen reporting.
Summary
How Do Stakeholders Shape Female Representation on Boards
Wednesday, December 4, 2024 AAA Impact Hub Researchers explore the factors influencing the appointment of female directors to corporate boards in the United States. It specifically examines the roles of board members, executives, and other stakeholders in these decisions.
Summary
How Mindset and Metrics Drive Sustainable Supplier Choices
Wednesday, September 11, 2024 AAA Impact Hub The researcher examines how managers make decisions about selecting suppliers that use sustainable practices. The focus is on understanding how different ways of thinking (cognitive frames) and the types of performance measurement systems (PMS) used by...
Summary
Do Wealth Taxes Drive Firms to Increase Dividend Payouts?
Friday, August 9, 2024 AAA Impact Hub A “wealth tax” like those currently levied in several European countries and being debated in the United States, is considered a recurrent annual tax on individual or household net wealth. The study examines the effect of individual wealth taxes on the...
Summary
Can Increasing Female Representation on Boards Improve Investment Practices?
Monday, August 5, 2024 AAA Impact Hub This study explores the impact of board gender diversity (BGD) on the investment efficiency of firms worldwide. The researchers compiled a comprehensive list of 83 interventions aimed at increasing female representation on corporate boards across...
Summary
Are CSR Restatements Driven by Bias or Honest Mistakes?
Wednesday, July 24, 2024 AAA Impact Hub Researchers investigate the occurrence and implications of restatements in corporate social responsibility (CSR) reporting among Australian Securities Exchange 500 firms from 2004 to 2020.
Summary
How Does the Expertise of the Audit Committee Chair Impact Oversight?
Monday, July 22, 2024 AAA Impact Hub The study examines how accounting financial expertise (AFE) within the audit committee (AC) enhances the oversight of financial reporting quality and audit processes....
Summary
How iXBRL Changes Market Responses to Financial Information
Friday, July 19, 2024 AAA Impact Hub In June 2018, the Securities and Exchange Commission mandated that companies begin using Inline eXtensible Business Reporting Language (iXBRL) when submitting financial information. Researchers investigate whether iXBRL improves the efficiency of...
Summary
How Do Internal Control Weaknesses Influence Firms' Hiring for Accounting Skills?
Wednesday, July 17, 2024 AAA Impact Hub The researchers investigate how firms respond to internal control weaknesses (ICWs) by altering their hiring practices to require more accounting-specific skills. By analyzing job postings from U.S. companies, the researchers aim to...
Summary
How Do Critical Audit Matters Influence Auditors and Investors?
Monday, July 15, 2024 AAA Impact Hub Critical Audit Matters (CAMs) are specific items in financial statements that involve complex, subjective, or challenging auditor judgment. The research explores how disclosing CAMs impacts the interactions between auditors and investors...
eBook
Growing Your Accounting Firm with the Corporate Transparency Act
Wednesday, July 3, 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.
Summary
Can Hybrid Text Mining Simplify ESG Taxonomy?
Monday, June 24, 2024 AAA Impact Hub Environmental, social, and governance (ESG) reporting lacks standardization, which makes it difficult to compare one company’s ESG reports to another. The researchers seek to create new taxonomic tools to more effectively compare ESG reports...