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作者：Lamothe, Ethan G.; Marshall, Mary E.; Schwebke, Jason M.
作者单位：State University System of Florida; University of Central Florida; Portland State University; Texas Tech University System; Texas Tech University
摘要：Governments implement wealth transfers with different policy goals and distribution methods. Prior research examines the timing (lump sum/periodic) of transfers but fails to simultaneously consider payment delivery method (standalone/combined with other income). Based on the behavioral life-cycle model, we predict payment timing influences how recipients spend government transfers, but that this effect is muted when the transfer payment is combined with other income. In contrast to prior resea...
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作者：Ahrens, Thomas; Pfister, Jan A.
作者单位：United Arab Emirates University; University of Turku
摘要：Academic freedom is often equated with protection from political and economic interference. Authoritative definitions are broader. They combine protection from external interference, peer-based evaluation, and institutional arrangements for scholarly self-governance. Drawing on Honneth's (2014) theory of democratic institutions, this paper develops the second and third elements and integrates all three within a recognition-theoretical framework that reconceptualizes academic freedom as social ...
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作者：Sipelii, Motutama; Howitt, Jake; McConnell, Keeley; Vemulapalli, Sreekanth; Magee, Gregory A.; Drudi, Laura; Cirillo-Penn, Nolan C.; Chou, Elizabeth L.; Mussa, Firas F.; Johnson, Cali; Shalhub, Sherene
作者单位：Oregon Health & Science University; Duke University; Duke University; New York University; NYU Langone Medical Center; Universite de Montreal; University of Minnesota System; University of Minnesota Twin Cities; Cedars Sinai Medical Center; Utah System of Higher Education; University of Utah
摘要：Patient and stakeholder engagement is increasingly emphasized in clinical research, yet practical guidance on how to operationalize engagement in high-acuity, multicenter surgical trials remains limited. We describe the design and early implementation of a structured engagement strategy within the IMPROVE-AD (Improving Outcomes in Vascular Disease-Aortic Dissection) trial. IMPROVE-AD is a pragmatic, multicenter randomized trial comparing optimal medical therapy alone with optimal medical thera...
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作者：Garavaglia, Shannon; Hayne, Christie; Mongold, Cassie
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Illinois System; University of Illinois Urbana-Champaign
摘要：Financial reporting standard-setting bodies are expected to include academic research in their decision-making processes. However, little is known about whether, why, and how they engage with research. We interview staff from two major accounting standard-setting bodies and, using the information seeking and communication model as a theoretical lens, identify factors shaping their research engagement. These factors include perceptions of academic research, search difficulties, and challenges w...
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作者：Fedyk, Anastassia; Fedyk, Tatiana; Hodson, James; Khimich, Natalya
作者单位：University of California System; University of California Berkeley; University of San Francisco; Pennsylvania State System of Higher Education (PASSHE); West Chester University of Pennsylvania
摘要：This paper investigates how consulting services affect audit quality, from the perspective of knowledge-and expertise-sharing between employees. Semistructured interviews with 16 audit partners reveal that consulting expertise is used in 60-80 percent of audit engagements, with the main rationale for such collaboration being knowledge-sharing and improved audit quality. We leverage a comprehensive office-level dataset of employment profiles covering 86 percent of all employees at large U.S. pu...
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作者：An, Byeong-Je; Pae, Suil
作者单位：California State University System; San Diego State University; Sungkyunkwan University (SKKU)
摘要：This paper presents a model in which investors price risk and a firm makes an investment to reduce its cash flow risk. Subsequently, the firm may or may not privately receive information about the future cash flow, whose disclosure is under its discretion. We show that the equilibrium cash flow precision increases with investor risk aversion, but decreases with the likelihood that the firm has private information and the quality of that information. In addition, the equilibrium probability of ...
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作者：Bianchi, Pietro A.; Liao, Lin; Minutti-Meza, Miguel; Wang, Yini
作者单位：Bocconi University; Nanjing Audit University; University of Miami; Loyola Marymount University
摘要：We examine how the Big 4 responded to evolving partner qualification requirements in China. By 2017, at least 80 percent of the Big 4 partners were required to hold CICPA qualifications, a requirement that did not apply to local firms. Using data from a 14-year window around the reform, we document that the Big 4 expanded their partnership and primarily complied through internal promotion of locally licensed auditors, often into junior signing roles and serving new clients. Our analyses of aud...
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作者：Paraskevas, Kosmas I.; Mikhailidis, Dimitri P.; Myrcha, Piotr; AbuRahma, Ali F.; Blecha, Matthew; Mansilha, Armando; Blinc, Ales; Heiss, Christian; Sawicka, Agnieszka; Setacci, Carlo; Zeebregts, Clark J.; Spinelli, Francesco; Stilo, Francesco; Witte, Marianne E.; Lanza, Gaetano; Jug, Borut; Hendiger, Wlodzimierz; Myrcha, Jakub; Taranta, Izabella; Goryn, Tomasz; D'Oria, Mario; Fernandes e Fernandes, Jose; Reijnen, Michel M. P. J.; di Lazzaro, Vincenzo; Lepidi, Sandro; Goudot, Guillaume; Lal, Brajesh K.; Jawien, Arkadiusz; Lavie, Carl J.; Mackevicius, Arturas; Baltrunas, Tomas; Glowinski, Jerzy; Liapis, Christos D.; Menyhei, Gabor; Secemsky, Eric A.; Stanek, Agata; Saba, Luca; Balestrieri, Antonella; Ferreira, Joana; Lanza, Jessica; Crup, Domenica; Pitha, Jan; Pecoraro, Felice; Setacci, Francesco; Svetlikov, Alexei; Gurevich, Victor S.; Silvestrini, Mauro; Pilato, Fabio; Schneider, Peter A.; White, Christopher J.; Reiff, Tilman; Gargiulo, Mauro; Faggioli, Gianluca; Chaturvedi, Seemant; Malas, Mahmoud B.; Perler, Bruce A.; Dardik, Alan; Nicolaides, Andrew N.; Poredos, Pavel; Hicks, Caitlin W.
作者单位：Medical University of Warsaw; University of London; University College London; UCL Medical School; University of London; University College London; Royal Free London NHS Foundation Trust; Loyola University Chicago; Universidade do Porto; Sao Joao Hospital; University Medical Centre Ljubljana; University of Ljubljana; University of Surrey; East Surrey Hospital; Medical University of Warsaw; University of Siena; University of Groningen; University Campus Bio-Medico - Rome Italy; Centre of Postgraduate Medical Education - Poland; University of Trieste; Universidade de Lisboa; Rijnstate Hospital; University of Twente; University Campus Bio-Medico - Rome Italy; Fondazione Policlinico Universitario Campus Bio-Medico; Assistance Publique Hopitaux Paris (APHP); Universite Paris Cite; Hopital Universitaire Europeen Georges-Pompidou - APHP; University System of Maryland; University of Maryland Baltimore; US Department of Veterans Affairs; Veterans Health Administration (VHA); Baltimore VA Medical Center; Mayo Clinic; Nicolaus Copernicus University; Ochsner Health System; University of Queensland; Vilnius University; Vilnius University Hospital Santariskiu Klinikos; Medical University of Bialystok; University of Pecs; Harvard University; Harvard University Medical Affiliates; Beth Israel Deaconess Medical Center; Harvard University; Harvard Medical School; Medical University of Silesia; University of Cagliari; University of Florence; Azienda Ospedaliero-Universitaria di Cagliari; Azienda Ospedaliero Universitaria Careggi; University of Cagliari; University of Genoa; IRCCS AOU San Martino IST; Azienda Ospedaliera San Camillo-Forlanini; Institute for Clinical & Experimental Medicine (IKEM); Institute for Clinical & Experimental Medicine (IKEM); University of Palermo; Universita Kore di ENNA; Saint Petersburg State University; Saint Petersburg State University; Marche Polytechnic University; University of California System; University of California San Francisco; Ochsner Health System; University of Queensland; Ruprecht Karls University Heidelberg; IRCCS Azienda Ospedaliero-Universitaria di Bologna; University of Bologna; University System of Maryland; University of Maryland Baltimore; University System of Maryland; University of Maryland Baltimore; University of California System; University of California San Diego; Johns Hopkins University; Johns Hopkins Medicine; Yale University; Icahn School of Medicine at Mount Sinai; University of Nicosia; Imperial College London
摘要：Atherosclerosis is a chronic and progressive disease with a long preclinical (asymptomatic) period. The optimal management of patients with preclinical cardiovascular disease (CVD) includes behavioral counselling and lifestyle measures. Weight loss, regular exercise, interventions to modify sleep distubances and control of the modifiable cardiovascular risk factors (smoking, dyslipidemia, hypertension and diabetes mellitus), as well as adoption of a Mediterranean diet including 5 portions of v...
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作者：Ponukumati, Aravind S.; Stableford, Jennifer A.
作者单位：Dartmouth College
摘要：Carotid duplex ultrasound emerged in the 1970s, and in the subsequent decade it leapt rapidly from the bench to the bedside. While duplex velocity criteria were initially validated against carotid angiograms with good fidelity, the methods of measurement employed by pivotal carotid trials in the 1990s necessitated a revalidation of existing classification schemes. Today, there is significant variation in the criteria used by vascular laboratories, with early efforts towards standardization cor...
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作者：He, Xianjie; Pittman, Jeffrey; Sun, Shuwei; Zhuang, Zili
作者单位：Zhejiang University of Finance & Economics; Memorial University Newfoundland; Virginia Polytechnic Institute & State University; Shanghai University of International Business & Economics; Chinese University of Hong Kong
摘要：Relying on the frequency of typos in engagement partners' graduate theses to measure their conscientiousness, we find that more conscientious partners conduct higher-quality audits, evident in that they are more likely to require an audit adjustment. Our core results hold for both upward and downward adjustments, implying that being conscientious is not equivalent to being overly conservative. Consistent with DeAngelo's (1981) theory, cross-sectional evidence suggests that the role that partne...
