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Summary
Fraud Detection in Focus: What the Latest Research Means for Auditors
Friday, August 15, 2025 AAA Impact Hub 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
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
Thursday, August 14, 2025 AAA Impact Hub 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
AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier
Thursday, August 14, 2025 AAA Impact Hub 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...
Summary
Are Digital Disclosures a Tool for Detecting Corruption?
Monday, July 14, 2025 AAA Impact Hub This study investigates whether making public officials’ personal financial disclosures (PFDs) available online helps federal prosecutors detect and prosecute corruption. It examines how access to PFDs - documents that show...
Summary
Examining the Role of Falsified Accounting Reports in Ponzi Schemes
Wednesday, May 15, 2024 AAA Impact Hub 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...
Infographic
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement
Thursday, April 11, 2024 AAA Impact Hub 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...