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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
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
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
Friday, August 15, 2025
AAA Impact Hub
Fraud Detection in Focus: What the Latest Research Means for Auditors
This study reviews academic research from 2017–2023 on how auditors identify, assess, and respond to fraud risks in financial audits. It synthesizes findings from over a dozen top-tier journals to provide insights for improving fraud detection.
Summary
Thursday, August 14, 2025
AAA Impact Hub
The Power of Words: How Subtle Language Shifts Boost Fraud Risk Disclosures
This study explores how small changes to the wording of audit fraud inquiries can increase client willingness to disclose fraud risks. Specifically, it tests whether minimizing the seriousness of the inquiry...
Summary
Thursday, August 14, 2025
AAA Impact Hub
AI in Accounting: Threat or Thrill? Navigating the New Digital Frontier
This study explores how artificial intelligence (AI) is rapidly reshaping accounting and auditing. It focuses on three major AI applications: narrow AI for repetitive tasks, generative AI for creating text-based content, and predictive modeling...
Summary
Monday, July 14, 2025
AAA Impact Hub
Do CEO Stock Options Lead to More Workplace Violations?
This study examines how CEO risk-taking incentives, particularly through stock options (called "vega"), are associated with workplace misconduct, including labor law violations and health and safety breaches....
Summary
Monday, July 14, 2025
AAA Impact Hub
Are Digital Disclosures a Tool for Detecting Corruption?
This study investigates whether making public officials’ personal financial disclosures (PFDs) available online helps federal prosecutors detect and prosecute corruption. It examines how access to PFDs - documents that show...
Summary
Monday, June 16, 2025
AAA Impact Hub
Why Don’t the Benefits of Continuous Auditing Show Up Right Away?
This study investigates why companies are slow to adopt continuous auditing (CA) in their internal audit functions despite its promised benefits. Using field data from a global food retailer, the researchers examine two key factors...
Summary
Monday, June 16, 2025
AAA Impact Hub
Can Better Client Service Lead to Better Audits?
This research examines how the way auditors treat their clients—how respectful, communicative, and non-disruptive they are—affects the level of cooperation from client managers during audits.
eBook
Friday, June 13, 2025
Datamatics Business Solutions, Inc.
Overcome Staffing Challenge - A Step-by-Step Guide for Tax Professionals and CPAs to Unlock Growth
Create Your Outsourcing-Offshoring Team in Just 2 Weeks
eBook
Thursday, May 29, 2025
Datamatics Business Solutions, Inc.