Close Advanced Search Filters
Search
Topics
Content Types
Results > summary: (121)
Advanced Search Filters
Clear Filters
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
Are Passive Investors Enabling Earnings Manipulation?
This study investigates how passive institutional investors—such as index funds—affect companies’ decisions to repurchase their own shares...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Can Stronger Team Engagement Improve Audit Quality?
This study examines how lead audit partners’ leadership styles shape team engagement and auditor well-being. It responds to growing concerns about stress, burnout, and declining audit quality in the profession by exploring how...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Do Outside Board Seats Help CEOs Think Long-Term?
This study examines whether CEOs who serve on the boards of other companies are less likely to make short-term business decisions—like cutting R&D spending to meet earnings targets—and more likely to take actions that improve long-term performance...
Summary
Thursday, October 16, 2025
AAA Impact Hub
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model
This study examines an alternative to the traditional time-based budget (TBB) audit model—called the non-time-based budget (NTB) model—where auditors are not given time budgets and do not track billable hours. Researchers worked with...
Summary
Monday, September 15, 2025
AAA Impact Hub
ChatGPT is Ready for the Profession—But is the Profession Ready for ChatGPT?
This study examines how ready the accounting profession is to adopt and leverage ChatGPT, an artificial intelligence (AI) tool that can automate tasks and generate text. Through a survey of 136 accounting professionals and interviews with experts...
Summary
Monday, September 15, 2025
AAA Impact Hub
What Happens When Auditors Plan for the Inspector, Not the Risk?
This study examines how the risk of an audit oversight inspection affects how auditors plan their work at the account level. Using an experiment with 182 experienced auditors, the researchers tested whether auditors adjust the hours they plan...
Summary
Monday, September 15, 2025
AAA Impact Hub