AAA Impact Hub

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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

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Results > Ethics: (4)

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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.

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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.

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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...

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Thursday, April 11, 2024 AAA Impact Hub

Is Tax Planning More Effective with Auditor Involvement?

Examining the association between auditor provided tax compliance and tax planning services and tax avoidance and tax risk

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