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Summary
Thursday, May 21, 2026
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.
Summary
Monday, April 27, 2026
AAA Impact Hub
Do Managers Set Tougher Targets When They Believe in the Mission?
This study tests how managers in organizations adopting a social mission set targets for employees. It further tests whether managers’ target-setting depends on (1) how personally aligned the manager is with the organization’s social mission...
Summary
Monday, April 27, 2026
AAA Impact Hub
Who Really Oversees the Auditor - The Board or Management?
The study revisits how external auditors interact with audit committees (ACs) in today’s “mature” post–Sarbanes-Oxley (SOX) environment, after major shifts in regulation, technology (data analytics/AI), and cybersecurity risk...
Summary
Monday, April 27, 2026
AAA Impact Hub
Can Being Too Skeptical Hurt Auditor–Client Relationships?
This study examines a practical tension in audits: professional skepticism (PS) is required for audit quality, but “higher-than-expected” skepticism can irritate clients and damage cooperation...
Summary
Thursday, March 19, 2026
AAA Impact Hub
Can Regulation Keep Up with Rapid Changes in Audit Technology?
This study examines the challenges auditors face when auditing information technology (IT)-enabled financial reporting. The authors analyze PCAOB inspection reports from 2019–2024 to identify recurring audit deficiencies...
Summary
Thursday, March 19, 2026
AAA Impact Hub
Do Risk Summaries Actually Help Investors Understand Financial Risks?
Risk factor disclosures in 10-Ks are often lengthy and hard for investors to connect to specific financial statement impacts. The SEC now requires firms with more than 15 pages of risk factors...
Summary
Thursday, March 19, 2026
AAA Impact Hub
Does Involving Managers in Budgets Lead to More Pessimistic Forecasts?
This study examines whether letting lower-level managers actively participate in setting budgets affects how top managers forecast company earnings to outsiders. Budgets are supposed to improve planning because...
Summary
Tuesday, February 24, 2026
AAA Impact Hub
Can a Simple Values Statement Change Transfer Pricing Negotiations?
This study tests whether a cooperative corporate values statement (a nonbinding “we work better together” message) changes how managers predict transfer prices when two divisions negotiate an internal price for a component...
Summary
Tuesday, February 24, 2026
AAA Impact Hub
Can Requiring Explanations Make Bonus Allocations Fairer?
What is this study about? This study examines how team members talk to managers about who contributed what to a team’s results when bonuses are at stake. The authors focus on “strategic bias”...
Summary
Tuesday, February 24, 2026
AAA Impact Hub
How Is Technology Redefining the Role of Staff Auditors?
This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors. Drawing on 27 interviews with Big 4 and mid-size firm auditors...
Summary
Friday, January 23, 2026
AAA Impact Hub
Does Adopting Data Analytics Really Improve Efficiency?
This study examines whether adopting data analytics (DA)—from basic DA that summarize past performance to advanced DA that predict future outcomes—improves how efficiently companies operate. The authors analyzed a large sample of U.S. public companies...
Summary
Friday, January 23, 2026
AAA Impact Hub