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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：Bentley, Jeremiah W.; Bloomfield, Matthew J.; Bloomfield, Robert J.; Lambert, Tamara A.
作者单位：University of Massachusetts System; University of Massachusetts Amherst; University of Pennsylvania; Cornell University; Lehigh University
摘要：Agents often inflate measured performance by distorting operating decisions (e.g., real earnings management) and/or reporting decisions (e.g., accruals management). Across four studies, we find that public judgments of distortion's acceptability largely reflect assessments of how harmful and norm-violating the distortion is. Judgments of operating distortion primarily reflect assessments of harm, whereas judgments of reporting distortion primarily reflect assessments of norm violation. These r...
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作者：Naiem, Ahmed A.; Callahan, Ryan T.; Reyzelman, Alexander M.; Conte, Michael S.
作者单位：University of California System; University of California San Francisco
摘要：Diabetic foot ulcers with or without concomitant chronic limb-threatening ischemia put patients at exceedingly high risk of limb loss and death. The toe & flow model is a multidisciplinary team-based model captained by a podiatrist or orthopedic foot and ankle specialist and a vascular specialist, which streamlines treatment for patients with diabetic foot ulcer and chronic limb-threatening ischemia. This model creates a functional ecosystem around it by integrating other medical professionals...
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作者：Woelfel, Stephanie L.; Wendland, Deborah M.
作者单位：University of Southern California; Mercer University
摘要：Peripheral artery disease and diabetes mellitus impact millions of adults in the United States and their combined effects are severe, resulting in loss of limb and loss of life. A strong multidisciplinary team is required to comprehensively care for this complicated patient population. As movement specialists, physical therapists are essential members of this team. Many of these patients will benefit from an individualized exercise and mobility prescription for not only disease and wound manag...
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作者：Chang, Yen-Cheng; Tseng, Kevin; Yu, Tzu-Wen
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作者：Merkley, Kenneth; Pacelli, Joseph; Sun, Flora; Twedt, Brady
作者单位：Indiana University System; IU Kelley School of Business; Indiana University Bloomington; Harvard University; State University of New York (SUNY) System; Binghamton University, SUNY; SUNY Maritime College; University at Albany, SUNY; Binghamton University, SUNY; Texas A&M University System; Texas A&M University College Station; Mays Business School
摘要：We examine how common media holding companies impact the uniqueness of business press content. Consistent with common media holding companies reducing the diversity of perspectives among journalists, we find that media outlets are more likely to cover the same earnings announcement and utilize more similar tone and content when they belong to a common holding company. We provide evidence that these effects are enhanced by outlet reach and economic incentives to share content. Finally, we provi...
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作者：Nauriyal, Varidhi; Byers, Karin
作者单位：University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh
摘要：Diabetic foot infection can lead to limb amputation in approximately 17% of affected patients. Given the complex pathophysiology associated with diabetic foot infection, the goal of limb preservation is best achieved with a multidisciplinary approach and a team of providers including infectious disease consultants. However, these infections often affect populations living in nonmetropolitan areas, where access to an infectious disease physician may be limited. It may fall on the surgeons and p...
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作者：Rice, Jayne R.; Chatman, Brett C.; Genovese, Elizabeth A.
作者单位：University of Pennsylvania; Pennsylvania Medicine
摘要：Chronic limb-threatening ischemia is an advanced stage of peripheral artery disease characterized by rest pain or tissue loss. Treatment of patients classified as no-option CLTI remains particularly challenging, as historically their primary treatment has been limited to major amputation. Venous arterialization has emerged as a promising alternative in this difficult-to-treat population. Advances in optimized technology and endovascular techniques, particularly deep venous arterialization, hav...
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作者：Kayssi, Ahmed; Minc, Samantha; Armstrong, David G.
作者单位：University of Toronto; Duke University; University of Southern California
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作者：Balsam, Steven; Mao, Connie X.; Xu, Min; Zhang, Yinge (Jack)
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; State University System of Florida; Florida State University; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Shanghai International Studies University
摘要：In this paper, we test the labor donation hypothesis, which posits that intrinsically motivated individuals willingly accept lower compensation to work in nonprofit organizations (NPOs). We do so by examining the response of NPO CEO compensation to exogeneous increases in labor costs resulting from state-level minimum wage hikes, finding these increases are followed by declines in CEO compensation. Consistent with the labor donation hypothesis, we find the declines in compensation are larger f...
