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Summary
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...
Summary
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.
Infographic
Tuesday, April 30, 2024
AAA Impact Hub
Examining the Impact of Audit Digitalization on Audit Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Audit Digitalization: Narrowing the Expectation Gap
The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Does Team Diversity Within Audit Offices Impact Audit Quality?
The researchers look at whether having diverse audit teams in accounting firms, especially those within the Big 4, affects the quality of their audit work. The study explores if teams that include people from various backgrounds...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
The Role of Public and Private Enforcement in Measuring Accounting Irregularities
This study addresses the intersection of public and private enforcement in detecting accounting fraud and irregularities, contrasting the effectiveness and outcomes of actions taken by the Securities and Exchange Commission (SEC) and...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
Examining the Effects of Auditor-Provided Tax Planning and Compliance on Tax Outcomes
This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax avoidance and tax risk. The researchers investigate how engaging auditors for tax services influences...
Summary
Thursday, April 25, 2024
AAA Impact Hub
Does Audit Practitioner Feedback Influence PCAOB Auditing Standards Development?
This study focuses on how feedback from audit practitioners influences the development of auditing standards by the Public Company Accounting Oversight Board (PCAOB), which oversees auditing practices...
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
How Do Auditors Assess Managerial Competence Following Internal Control Failures?
The study examines how auditors assess managerial competence following an internal control failure, investigates “omission bias” in assessments, and suggests ways to lessen its impact.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
How Do Employee Satisfaction and Work-Life Balance Affect Audit Quality in Accounting Firms?
The study investigates how employee satisfaction and work-life balance within accounting firms are related to the quality of their audit services.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Is Big 4 Experience Linked to Higher Audit Quality?
The study investigates whether non-Big 4 audit firm partners with Big 4 experience command higher audit fees and if this experience translates into higher audit quality.Powered by Lead Marvels, Inc 2024