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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...
eBook
Wednesday, March 18, 2026
Anchor
Make your accounting firm sellable. Even if you have no intention of selling.
Sellable isn’t a future event. It’s an operating condition that makes your firm easier to buy — and run. Learn how to adopt the sellable standard and create more clarity, consistency, and confidence where it matters most.
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
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...
eBook
Sunday, February 22, 2026
Ace Cloud Hosting
Choosing the Right Cloud Vendor for Your Accounting Firm: A Practical Checklist
Built for accounting professionals, this guide addresses tax-season scalability, application performance, compliance, and disaster recovery. Use a structured framework to evaluate cloud vendors confidently and reduce operational risk.
Guide
Wednesday, February 18, 2026
Bawn, Inc.
FTC Safeguards Rule Compliance Kit for CPA Firms
A practical implementation toolkit built specifically for CPA firms to meet FTC Safeguards Rule requirements. Includes compliance guidance, documentation frameworks, and clear steps to build a defensible security program.
Guide
Friday, January 30, 2026
QX Accounting Services