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作者：Felder, John M.; Nageeb, Emmanuel; Rocha, Ingrid; Qasawa, Ryan; Moltaji, Syena; Fuse, Yuma
摘要：The increasing prevalence of chronic limb-threatening ischemia and diabetes mellitus has led to a surge in lower extremity amputations, driven by the combination of peripheral arterial disease and extensive wounds. Although revascularization often addresses ischemia, severe wounds pose a significant risk of amputation. Flaps, which involve the transfer of vascularized tissue, can provide immediate closure of complex wounds, particularly those involving bone or tendon exposure, where skin graft...
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作者：Hurst, Michael; Shin, Laura
作者单位：University of Southern California
摘要：Charcot neuroarthropathy (CN) is an inflammatory condition affecting the joints of patients with peripheral neuropathy; its prevalence is as high as 7.5%. It is commonly seen in patients with diabetes and poses a significant public health burden. CN often leads to severe morbidity, with complications including ulcerations, infections, and lower extremity amputations, and a 5-year mortality rate of 29.0%. The etiology of this condition is a combination of inflammation, neurotrauma, and altered ...
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作者：Noh, Suzie; So, Eric C.; Zhu, Christina
作者单位：Stanford University; Massachusetts Institute of Technology (MIT); University of Pennsylvania
摘要：We show that financial reporting influences consumer behavior by drawing consumer attention to announcing firms. Analyzing global positioning system (GPS) data, we document upticks in foot traffic to firms' commercial locations immediately following their earnings announcements. This increase is more pronounced for announcements with substantial media attention, fewer concurrent announcements, heightened internet search volume, and extreme stock price jumps and earnings surprises-indicating th...
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作者：Andreicovici, Ionela; Jeny, Anne; Lui, Daphne
作者单位：IE University; IESEG School of Management; ESSEC Business School
摘要：We investigate the link between the expanded audit report and firms' financial disclosure decisions, focusing on auditors' mentions of goodwill impairment as a key audit matter (KAM). Drawing from a sample of the United Kingdom Premium Listed companies with goodwill on their balance sheets during 2014-2019, we identify instances where goodwill impairment is flagged as a KAM and contrast firms' disclosure levels on goodwill impairment using textual measures constructed from information in their...
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作者：Fereydooni, Arash; Sgroi, Michael David
作者单位：Stanford Medicine; Stanford University
摘要：Simulation-based training (SBT) has become essential in vascular surgery education, providing a risk-free environment for skill development. This scoping review evaluates the current state of vascular surgery simulation, highlighting validated models, educational impact, and areas for improvement. A systematic literature search was conducted in PubMed, Embase, and Scopus, following PRISMA-ScR guidelines. Studies assessing validated simulation models for open and endovascular procedures, vascul...
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作者：Mcvay, Sarah E.; Rabier, MaryJane R.
作者单位：University of Washington; University of Washington Seattle; Washington University (WUSTL)
摘要：We examine how resilient firms' financial reporting processes are to the sudden death of a Chief Financial Officer (CFO)-a plausibly exogenous shock that allows us to provide insights on the role of the CFO while abstracting away from the endogenous nature of CFO employment. We find that the likelihood of an adverse reporting event-a delayed SEC filing or ex post restatement-doubles in the year following the event, on average. The financial process is less resilient in more complex firms and m...
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作者：Almeida, Beatriz Moschiar; Evans, Robyn; Kayssi, Ahmed
作者单位：University of Toronto; University of Toronto; Womens College Hospital; University of Toronto; University of Toronto; University of Toronto; Sunnybrook Health Science Center; Sunnybrook Research Institute
摘要：The initial skin breakdown and subsequent healing processes are complex and influenced by various parameters, including systemic factors, infectious bioburden, and perfusion. Vascular wounds comprise inadequate inflow (due to peripheral artery disease), microvascular damage (result of diabetes mellitus), or vasoconstriction. Normal healing of acute wounds occurs in a sequence of defined stages; however, if a dysregulated inflammatory state ensues, it is classified as chronic. Both chronic and ...
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作者：Abbott, Lawrence J.; Boland, Colleen M.; Mccarthy, Sean M.; Swenson, Laura A.
作者单位：University of Wisconsin System; University of Wisconsin Milwaukee
摘要：The Big 4 auditors are inspected annually by the Public Company Accounting Oversight Board (PCAOB), with the summarized findings (labeled audit deficiencies) being publicly available on its website. Although the PCAOB claims that its inspection findings and process are designed to increase audit quality, there is limited empirical evidence to support this claim. We examine whether changes in revenue-deficient audit engagements are associated with subsequent year changes in client revenue quali...
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作者：He, Kaigang; Li, Zengquan; Yang, Yong George; Zhang, Ivy Xiying
作者单位：Shanghai University of International Business & Economics; Shanghai University of Finance & Economics; Chinese University of Hong Kong; University of California System; University of California Riverside
摘要：We study whether sell-side financial analysts' social ties to firm management help them discern firms' financial reporting frauds and, upon such detection, how the connected analysts disseminate the information. Using unique data from China, we find that, although unconnected analysts do not manifest a significant change in their likelihood of covering the fraud firms nor in issuing more downgrade stock ratings, connected analysts are significantly more likely to drop coverage right after thes...
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作者：Westermann, Kimberly D.; Downey, Denise Hanes
作者单位：California State University System; California Polytechnic State University San Luis Obispo; Villanova University
摘要：This study aims to understand international rotations (secondments) as a brokerage mechanism within globally networked public accounting firms (GNFs). Through interviews with 29 secondees on tour to or from the U.S. (individuals on rotation from one member firm to another member firm in a specified role for a fixed period) and 11 firm leaders, we find that secondments are viewed as a critical brokerage function in performing global client service and global risk management. Specifically, secon...
