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作者：Brooks, Levi M.; Brooks, Bradley M.; Arp, Allison S.; Dove, Cyaandi R.; Rogers, Lee C.; Michel, Rosemay; Clinton, Valentina; Labovitz, Jonathan; Brooks, Brandon M.; Armstrong, David G.
作者单位：University of Texas System; University of Texas at San Antonio; Barry University; Western University of Health Sciences
摘要：Of the roughly 38 million people diagnosed with type 2 diabetes mellitus in the United States, up to 34% will develop a diabetic foot ulcer at some point, up to 75% of those who develop an ulcer will experience recurrent ulcers, and approximately 18% of patients with a diabetic foot ulcer will undergo lower-limb amputation. The aim of this study was to determine whether depressive symptoms change after a minor, nontraumatic amputation. We conducted a multimethod study consisting of semi-struct...
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作者：Khavis, Joshua A.; Szerwo, Brandon
作者单位：State University of New York (SUNY) System; University at Buffalo, SUNY
摘要：Although the PCAOB and the Center for Audit Quality have raised concerns about the negative consequences of audit-employee turnover (PCAOB 2015, 2024; CAQ 2019), these consequences remain largely undocumented due to data limitations. We use novel data to measure how audit-employee turnover within individual offices of accounting firms explains the auditor's ability to deliver for their clients and shapes the auditor-client relationship. We document that audit-employee turnover hampers the audi...
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作者：Stocken, Phillip C.; Zhang, Gaoqing
作者单位：Dartmouth College; Carnegie Mellon University
摘要：We study the investment efficiency of the historical cost and fair value measurement rules when a reporting firm and its investors confront higher-order uncertainty inferring the behavior of others. Although all investors are attentive to the firm's report, the firm and investors incorrectly believe only some investors are attentive. We find that a report prepared under the historical cost rule yields greater investment efficiency than under the fair value rule if and only if (1) the investors...
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作者：Jenkins, J. Gregory; Negangard, Eric M.; Sheldon, Mark D.
作者单位：Auburn University System; Auburn University; University System of Ohio; John Carroll University
摘要：Global markets are moving toward requiring firms to track and report greenhouse gas emissions across their value chain. This includes self-generated emissions (i.e., Scope 1), emissions from power providers (i.e., Scope 2), and emissions from upstream suppliers and downstream parties (i.e., Scope 3). Yet, obtaining reliable emissions data is a complex task that often relies on cumbersome legacy processes and becomes especially challenging with upstream and downstream emissions. Using the Desig...
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作者：Li, Ken; McNichols, Maureen; Raghunandan, Aneesh
作者单位：McMaster University; Stanford University; Yale University
摘要：We develop and estimate a two-sided matching model of auditors and clients. We find evidence that auditors and clients engage in matching based on their preferences on both observable and unobservable characteristics. This matching appears to partly explain the Big 4 effect on audit outcomes: after controlling for the effects of matching, we find that the positive influence of having a Big 4 auditor on serious restatements and serious comment letter conversations with the SEC either weakens or...
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作者：Yu, Grace; Etkin, Yana; Silpe, Jeffrey
作者单位：Northwell Health; Northwell Health
摘要：Peripheral arterial disease (PAD) is a prevalent and debilitating condition in elderly patients, often leading to critical limb threatening ischemia (CLTI) and major amputations. While endovascular interventions are usually preferred for their lower perioperative risk, open surgical revascularization should also be considered due to its durability and superior patency in complex disease patterns. Age alone does not determine suitability for surgery; rather, candidacy hinges on frailty, functio...
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作者：Bakhshi, Kirran; Kanuika, Peter; Ahmed, Ayman; Asghar, Javariah; Kunhammed, Shameem; Weis, Tahlia L.
摘要：It has been established that there is a shortage of vascular surgeons nationwide. This is attributed partially to an imbalance between the number of vascular trainees, and consequently the number of newly graduated vascular surgeons entering the workforce, and the number of clinically active vascular surgeons approaching retirement age. Concurrently, a silver tsunami of an aging population in the United States, and increasing prevalence of morbid obesity, diabetes, and peripheral vascular dise...
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作者：Cui, Christina L.; Tuttle, Brandi; Coleman, Dawn M.
作者单位：Duke University; Duke University
摘要：Psychological safety is a critical component of the medical learning environment. While multiple synthesis studies exist for psychological safety within broader medical education, few have focused specifically on surgical training paradigms. This narrative review evaluates psychological safety for surgical trainees. A literature search of PubMed was conducted to identify studies discussing psychological safety within the surgical learning environment. Studies were included if psychological saf...
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作者：Kariya, Christine; Boutrous, Mina; Amankwah, Kwame S.
作者单位：University of Connecticut
摘要：Operative autonomy, entrustment, self-efficacy, and decision-making are fundamental aspects of surgical resident education. Over the past few decades, trainee operative autonomy in surgical subspecialties has been declining. Most retrospective studies evaluating clinical outcomes with increasing levels of trainee independence have found no significant rise in patient morbidity and mortality. To provide more autonomy, attendings assess their relationship with the trainee, along with the trainee...
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作者：Weaver, M. Libby; Smith, Brigitte K.
作者单位：University of Wisconsin System; University of Wisconsin Madison
摘要：Entrustable professional activity (EPA) assessments are an assessment tool designed to integrate multiple competencies and subcompetencies across all clinical settings and phases of care. These assessments are important in the shift toward competency-based medical education, as they allow for holistic assessment of the core competencies expected of vascular surgery trainees preparing for independent practice. This manuscript serves to describe the process by which vascular surgery EPAs were de...
