منابع مشابه
Accounting misstatements following lawsuits against auditors
This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office level, the negative association between past litigation and future misstatements is stronger for offices ...
متن کاملScalable Action Respecting Embedding
ARE is a non-linear dimensionality reduction technique for embedding observation trajectories, which captures state dynamics that traditional methods do not. The core of ARE is a semidefinite optimization with constraints requiring actions to be distance-preserving in the resulting embedding. Unfortunately, these constraints are quadratic in number and non-local (making recent scaling tricks in...
متن کاملRandom Assignment Respecting Group Priorities∗
When allocating indivisible objects, agents may be partitioned into several groups and different groups are granted different priority rights. Group-wise random serial dictatorship (GRSD) and group-wise probabilistic serial mechanism (GPS) can be applied to such problems to restore fairness within and across groups. GPS outperforms GRSD not only in efficiency but also in stability ex-ante. The ...
متن کاملRespecting Relevance in Belief Change
In this paper dedicated to Carlos Alchourrón, we review an issue that emerged only after his death in 1996, but would have been of great interest to him: To what extent do the formal operations of AGM belief change respect criteria of relevance? A natural (but also debateable) criterion was proposed in 1999 by Rohit Parikh, who observed that the AGM model does not always respect it. We discuss ...
متن کاملQuantitative Materiality Perspectives and Auditors’ Disposition of Detected Misstatements
*Johnson Graduate School of Management, Cornell University; **Leventhal School of Accounting, Marshall School of Business, University of Southern California. We are grateful for comments from Rob Bloomfield, Dennis Caplan, Shana Clor, Bill Dilla, Tom Dyckman, Bob Libby, Bernardine Low, Derek Oler, Sue Ravenscroft, and workshop participants at Cornell University, Iowa State University, and Ohio ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Lancet
سال: 1839
ISSN: 0140-6736
DOI: 10.1016/s0140-6736(02)80364-6