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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...
Podcast
Friday, March 13, 2026
AAA Impact Hub
The Exchange Podcast - Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors
The Exchange Podcast is brought to you by the American Accounting Association. This episode features a discussion on the research paper Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors...
Podcast
Friday, March 13, 2026
AAA Impact Hub
The Exchange Podcast: How Do Reviewers' Goal Framing and Novice Auditors' Receptivity to Negative Feedback Affect Follow-Through Performance?
Join Karen Osterheld of the American Accounting Association as she moderates a compelling discussion with Lindsay Andiola, Associate Professor at Virginia Commonwealth University, and John Bebes, Assurance Partner at Plante Moran
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 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
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...
Podcast
Wednesday, November 19, 2025
AAA Impact Hub
The Exchange Podcast - The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of Organizational-Professional Conflict
The Exchange Podcast brought to you by the American Accounting Association This episode features a discussion on the research paper The Joint Effects of Valuation Focus and Employer Type on Valuation Specialists’ Perceptions of...
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