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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
Benefits and Challenges Associated with Robotic Process Automation in Accounting
Robotic process automation (RPA) uses software robots to perform tasks that humans normally do. This infographic and the related study investigated how the technology is applied in the field of accounting.
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
Event, Impact, Response Framework - Enhancing Understanding of Cybersecurity
Cybersecurity breaches pose significant threats to an organization’s operations, financial performance, and stakeholder trust. In light of the increasing prevalence of these events, the researchers present an “Event, Impact, Response Framework,”...
Infographic
Tuesday, April 30, 2024
AAA Impact Hub
Investor Perception of Blockchain Technology Adoption by Business Firms
This infographic and related article examine investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019. By employing an event study methodology, the researchers assess the conditions under which...
Summary
Tuesday, April 30, 2024
AAA Impact Hub
How Do Blockchain Technology Adoption Announcements Affect Firm Market Value?
This study examines investor reactions to 149 blockchain technology adoption announcements from January 2015 to December 2019.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
Examining Investment Trends in Cloud Computing Start-ups from Private Investors' Perspectives
The study identifies the funding preferences of private investors for cloud computing start-ups. In particular, it considers how offering services in specific areas like IT security and Big Data affects the amount and frequency of investment.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
How Does a Disaggregated Demand Forecasting System Influence Forecast Error and Inventory Levels?
The study looks at how breaking down unit sales forecasts into more detailed parts helps a company commit fewer mistakes in predicting sales, be less vulnerable to opportunistic optimism...
Summary
Tuesday, April 16, 2024
AAA Impact Hub
How Do Cybersecurity Risk Management Examinations Influence Investor Perceptions and Decisions?
The study examines how System and Organization Controls (SOC) for cybersecurity risk management examination services and subsequent cybersecurity incidents influence investors' perceptions of audit quality and investment decisions.
Summary
Tuesday, April 16, 2024
AAA Impact Hub
What Are the Gaps in Current Cybersecurity Research?
This study examines the current landscape of cybersecurity research. It synthesizes findings from a wide array of studies across accounting, information systems, computer science, and...
Summary
Tuesday, April 16, 2024
AAA Impact Hub
What Skills Do Accountants Need in the Age of Data Analytics?
The study explores the evolving role of accountants and the changing requirements for their skillsets, emphasizing the need for an analytics mindset to prepare accounting students for the evolving demands of the profession.Powered by Lead Marvels, Inc 2024