Although Vernet-Nyssen does not agree, in principle, that different methods of measurement should give different results, in practice, however, such differences are often observed, either as a consequence of specimen preparation or as a result of analytical technique. In the previous Letter (Clin Chem 28: 544, 1982) we communicated our results based on external quality control schemes involving...

This study examines how the gender of CEOs affects internal controls over financial reporting. According to upper echelon theory, managers’ demographics can determine choices strategies. Prior literature documents characteristics relevant controls, such as CEO’s age, entrenchment (Lin, Wang, Chiou, & Huang, 2014), and experience (Oradi, Asiaei, Rezaee, 2020); however, impact on has not been...