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Welcome to the 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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Accounting and Reporting

Audit and Assurance

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Results > forensic-services: (2)

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Wednesday, May 15, 2024 AAA Impact Hub

Examining the Role of Falsified Accounting Reports in Ponzi Schemes

Researchers investigate the role of accounting in Ponzi schemes, specifically focusing on how the provision of accounting reports, such as falsified financial statements and fictional audit opinions, affects investors' trust and the...

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Thursday, April 11, 2024 AAA Impact Hub

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role...

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