Although using the 2-stage designs proposed in the literature has certain advantages such as limiting the expected number of people exposed to inactive agents while retaining overall size and power, the practical application of these methods can be challenging in a cooperative setting because of the difficulty in obtaining the exact sample sizes as demanded by these procedures. Chen and Ng prop...

* Marc Robinson is a European-based international consultant and trainer. This article was written when he was a senior economist in the Fiscal Affairs Department of the International Monetary Fund. The author gratefully acknowledges the valuable comments of Marco Cangiano, Ian Lienert, Gösta Ljungman, David Fjord Nielsen, Eivind Tandberg and participants in a seminar in the Fiscal Affairs Depa...

Failure detectors are one of the fundamental components for building a distributed system with high availability. In order to maintain the efficiency and scalability of failure detection in a complicated large-scale distributed system, accrual failure detectors that can adapt to multiple applications have been studied extensively. In this paper, an new accrual failure detector--LA-FD with low s...

Cooperative advertising arrangements between manufacturers and resellers contain two principal components in their payment schedules: a participation rate and an accrual rate. We analyze 2,156 cooperative advertising plans to see how they vary across consumer and industrial products, as well as between convenience and nonconvenience consumer products. We also study how participation and accrual...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...