The progress on the focused ion beam fabrication method provides us several kinds of advanced techniques for the sample preparation of transmission electron microscopy. With improvement of the beam convergence and the increase of the ion accelerating voltage, the ability of its scanning ion microscope becomes glade up with a good image resolution. The scanning ion microscope is now powerful too...

Corroborating evidence has been associated with a decrease in children’s distress during the court process, yet few studies have empirically examined the impact of evidence type on prosecution rates. This study examined the types of evidence and whether charges were filed in a sample of child sexual abuse cases (n = 329). Cases with a child disclosure, a corroborating witness, an offender confe...

Are consumers who have filed for personal bankruptcy before excluded from the unsecured credit market? Using a unique data set of credit card mailings, we directly explore the supply of unsecured credit to consumers with the most conspicuous default risk—those with a bankruptcy history. On average, over one-fifth of personal bankruptcy filers receive at least one offer in a given month, with th...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...