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Summary
Monday, April 27, 2026
AAA Impact Hub
Do Managers Set Tougher Targets When They Believe in the Mission?
This study tests how managers in organizations adopting a social mission set targets for employees. It further tests whether managers’ target-setting depends on (1) how personally aligned the manager is with the organization’s social mission...
Summary
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...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Do Outside Board Seats Help CEOs Think Long-Term?
This study examines whether CEOs who serve on the boards of other companies are less likely to make short-term business decisions—like cutting R&D spending to meet earnings targets—and more likely to take actions that improve long-term performance...
Summary
Monday, July 14, 2025
AAA Impact Hub
Are Auditors Missing Red Flags by Ignoring Industry Benchmarks?
This study investigates how auditors use benchmarks during preliminary analytical procedures to detect fraud, especially revenue fraud. Specifically, it examines whether industry data, nonfinancial measures...
Summary
Wednesday, December 4, 2024
AAA Impact Hub
How Do Stakeholders Shape Female Representation on Boards
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
Wednesday, September 11, 2024
AAA Impact Hub
How Mindset and Metrics Drive Sustainable Supplier Choices
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
Friday, August 9, 2024
AAA Impact Hub
Do Wealth Taxes Drive Firms to Increase Dividend Payouts?
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
Monday, August 5, 2024
AAA Impact Hub
Can Increasing Female Representation on Boards Improve Investment Practices?
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
Wednesday, July 24, 2024
AAA Impact Hub
Are CSR Restatements Driven by Bias or Honest Mistakes?
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
Monday, July 22, 2024
AAA Impact Hub
How Does the Expertise of the Audit Committee Chair Impact Oversight?
The study examines how accounting financial expertise (AFE) within the audit committee (AC) enhances the oversight of financial reporting quality and audit processes....
Summary
Friday, July 19, 2024
AAA Impact Hub
How iXBRL Changes Market Responses to Financial Information
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
Wednesday, July 17, 2024
AAA Impact Hub