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.

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Results > International: (4)

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Tuesday, April 30, 2024 AAA Impact Hub

How Do Foreign Corporate Tax Rate Reductions Impact U.S. Domestic Manufacturing Firms?

The study examines how reductions in corporate tax rates in foreign countries affect U.S. domestic manufacturing firms, focusing on the resulting increase in competition these firms face...

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Thursday, April 18, 2024 AAA Impact Hub

How Do Dividend Taxes Affect Investor Behavior and Market Volatility in China?

This study explores the effect of dividend taxes on investor behavior and market volatility in China following the 2012 Dividend Tax Reform. By analyzing how changes in dividend taxation, tied to the length of shareholding...

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Thursday, April 18, 2024 AAA Impact Hub

The Role of Implicit Attitudes in U.S. Tax Professionals' Reliance on Offshore Recommendations

The study investigates if U.S. tax professionals have negative implicit attitudes toward Indian tax professionals and if those attitudes affect work evaluation, judgement, and decisions in practice.

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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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