AAA Impact Hub

|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.

Create your AAA Impact Hub account today!

Toggle Filters

Clear Filters

Close Advanced Search Filters

Topics

Accounting and Reporting

Audit and Assurance

Forensic Accounting

Forensic Services

Content Types

Summaries

Results > Forensic Accounting: (2)

Advanced Search Filters

Clear Filters

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...

Read More

Summary

Tuesday, April 16, 2024 AAA Impact Hub

Do Managers Opt for Omission Over Commission in Fraudulent Activities?

The study investigates whether managers prefer to perpetrate fraud through omission (e.g., omitting a transaction from the financial statements) as opposed to a more active form of commission (e.g., recording a transaction inappropriately).

Read More