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Summary
A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research
Tuesday, May 13, 2025 AAA Impact Hub

A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research

 This paper, written in 2014 by a Public Company Accounting Oversight Board (PCAOB) member, evaluates the state of audit quality and regulatory oversight over a decade after the Sarbanes-Oxley Act.
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eBook
From Disorganization to $150k Savings: A Tax Firm Document Management Success Story
Wednesday, August 7, 2024 SmartVault Accounting

From Disorganization to $150k Savings: A Tax Firm Document Management Success Story

 In this eBook, Eric L. Green, Esq., founder of the Tax Rep Network, shares his exact folder structure for IRS collections and audits. These folder structures maintain consistency, helping his firm save $150,000 annually in billable time.
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Summary
What Drives Municipal Audit Quality?
Wednesday, June 26, 2024 AAA Impact Hub

What Drives Municipal Audit Quality?

 This study summarizes what motivates municipalities to invest in auditing and for auditors to deliver quality services within a specialized market. It reviews governmental audit quality research, including audit quality proxies...
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Infographic
Impact of Internal Control Deficiencies on Nonprofit Operational Performance
Tuesday, May 21, 2024 AAA Impact Hub

Impact of Internal Control Deficiencies on Nonprofit Operational Performance

 This infographic describes how inadequate ICFR or internal control over compliance significantly impacts a nonprofit organization's capacity to successfully carry out its charitable mission
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Summary
Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?
Friday, May 17, 2024 AAA Impact Hub

Can Social Media Criticism by Small Investors Predict Acquisition Withdrawals?

 Researchers assess social media's role in corporate governance, focusing on whether criticisms from small investors on internet stock message boards can forecast firm acquisition decisions...
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Summary
How Do Cybersecurity Breaches Influence IT Governance Roles in Audit Committee Charters?
Wednesday, May 1, 2024 AAA Impact Hub

How Do Cybersecurity Breaches Influence IT Governance Roles in Audit Committee Charters?

 The researchers investigate why certain firms tend to incorporate Information Technology Governance (ITG) roles into their audit committee charters and identify the factors influencing this process.
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Summary
What Effects Do Regulatory Environments Have on Tax Preparer Qualifications?
Wednesday, May 1, 2024 AAA Impact Hub

What Effects Do Regulatory Environments Have on Tax Preparer Qualifications?

 This study investigates the impact of regulatory measures on the qualifications of tax preparers in the United States.
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Summary
The Impact of Policy Uncertainty on Accounting Quality
Tuesday, April 30, 2024 AAA Impact Hub

The Impact of Policy Uncertainty on Accounting Quality

 This study delves into how economic policy uncertainty (EPU) affects accounting quality. Accounting quality is measured based on a model that compares the accruals component introduced to capture true economic performance...
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Summary
The Effect of Minimum Spending Requirements on Health Insurers Under the ACA
Tuesday, April 30, 2024 AAA Impact Hub

The Effect of Minimum Spending Requirements on Health Insurers Under the ACA

 The researchers examine the impact of the Patient Protection and Affordable Care Act (ACA) on health insurers, focusing on the requirement that insurers spend a minimum amount of their premium revenue on policyholder benefits. 
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