Close Advanced Search Filters
Search
Topics
Content Types
Results > ethics: (12)
Advanced Search Filters
Clear Filters
Summary
Friday, August 15, 2025
AAA Impact Hub
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It synthesizes findings from over a dozen top-tier journals to provide insights for improving fraud detection.
Summary
Thursday, August 14, 2025
AAA Impact Hub
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Specifically, it tests whether minimizing the seriousness of the inquiry...
Summary
Thursday, August 14, 2025
AAA Impact Hub
AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier
This study explores how artificial intelligence (AI) is rapidly reshaping accounting and auditing. It focuses on three major AI applications: narrow AI for repetitive tasks, generative AI for creating text-based content, and predictive modeling...
Infographic
Tuesday, October 15, 2024
AAA Impact Hub
A Hybrid Approach to Improve Environmental, Social, and Governance Reporting
Lack of standardization in environmental, social, and governance (ESG) reporting impairs comparability among ESG reports. Researchers propose a hybrid methodology to enhance the comparability of ESG disclosures.
Infographic
Saturday, July 6, 2024
AAA Impact Hub
Impact of First Impressions and Supervisor Preferences on Auditor Risk Judgments
Auditors' initial perceptions of client personnel, known as first impressions, interact with supervisors' preferences for audit effectiveness or efficiency.
Summary
Thursday, June 6, 2024
AAA Impact Hub
How Does Investor Sentiment Influence Audit Opinion Shopping?
Researchers explore how the overall mood or sentiment of investors affects companies' attempts to shop around for favorable audit opinions, specifically regarding their internal control systems.
Infographic
Sunday, May 19, 2024
AAA Impact Hub
Gender Bias in Evaluating Subordinates' Potential in Male-Dominated Workplaces
Hypothetical case set study with 160 business school alumni (25.6% female) in the banking and financial services industry
Summary
Friday, May 17, 2024
AAA Impact Hub
Impact of Gender on Supervisors' Appraisal of Past Performance in Male-Dominated Sectors
Within industries perceived as being male-dominated, researchers explore whether supervisors appraise a female subordinate’s past performance and future potential differently than a male subordinate’s.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Examining the Impact of Auditor Diversity on Financial Examination Quality
This study examines how the characteristics of auditors signing an audit report influence the quality of financial examinations for listed firms in China.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Exploring the Practice of Shadow Trading Among Corporate Insiders
The study explores the practice of "shadow trading," where corporate insiders conduct stock transactions in firms that have economic ties to their own by leveraging their confidential information.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Double Standards: Evaluating Women's Promotability in Finance
This study investigates the impact of gender biases in finance. It provides insights on how evaluations of the promotability of investment analysts are influenced by gender...
Infographic
Thursday, April 11, 2024
AAA Impact Hub