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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
How Closely Does the SEC Watch Voluntary Filers?
The study examines how the SEC monitors companies that voluntarily file with the SEC despite being exempt from mandatory registration. Using 117,557 firm-years (3,125 voluntary; 114,432 mandatory) and 41,572 comment-letter conversations from 2005–2021...
Summary
Friday, January 23, 2026
AAA Impact Hub
Does Working Remotely Make Auditors Happier?
The study investigates how remote work shapes external auditors’ job satisfaction in the post-COVID environment. Using a 2022 Qualtrics survey of 308 U.S. external auditors from both Big 4 and non-Big 4 firms, the authors examine remote-work frequency...
Summary
Wednesday, November 19, 2025
AAA Impact Hub
Is Employee Satisfaction a Company’s Best Crisis Insurance?
This study investigates whether employee satisfaction can protect firms during economic crises. Using employee reviews from Glassdoor for over 400 S&P 500 companies, the researcher analyzes how satisfaction levels before the COVID-19 pandemic...
Summary
Wednesday, November 19, 2025
AAA Impact Hub
Can ESG Reporting Make Financial Reporting Faster?
The authors investigate whether corporate ESG disclosure is related to the speed of financial reporting and auditing. Specifically, it examines how the amount of ESG information is associated with the timing of earnings announcements...
Summary
Wednesday, November 19, 2025
AAA Impact Hub