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• Gender and racial disparities in the treatment of carotid artery stenosis AI翻译
  作者：Rothstein, Abby E.; Brown, Kellie R.
  作者单位：Medical College of Wisconsin
  摘要：Carotid disease incidence, prevelence, treatment and outcomes differ by gender and race. This article reviews the available data on outcomes and suggests next steps for research to eliminate these disparities. (c) 2026 Published by Elsevier Inc.
• Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands AI翻译
  作者：Hayne, Christie; Peecher, Mark E.; Pickerd, Jeffrey; Zhou, Yuepin (Daniel)
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Brigham Young University
  摘要：Although rapidly evolving, quality control (QC) systems are a poorly understood determinant of audit quality. We interview 27 QC system leaders to understand how they navigate the challenges they face in changing QC systems. We find that many challenges-including obtaining buy-in, evaluating costs and benefits, and advancing proactive over reactive changes-are caused by conflicting demands arising internally. Consistent with institutional theory, our data reveal that leaders respond to conflic...
• Do Investors Fully Understand the Seasonality in Accruals? AI翻译
  作者：Choy, Siu Kai; Lobo, Gerald J.; Tan, Yongxian
  作者单位：University of London; King's College London; University of Houston System; University of Houston; Curtin University
  摘要：Seasonal fluctuations in a firm's business activities can affect its balance sheet and give rise to seasonally predictable accruals. We find that seasonal patterns in accruals are associated with future stock returns. Specifically, we find that firms with historically lower (higher) accruals in a given fiscal quarter have higher (lower) stock returns in the months when those accruals are expected to be announced. Our results suggest that investors do not fully understand and price historical i...
• GAAP Earnings Forecast Quality: Implications for Research AI翻译
  作者：Chen, Xi (Novia); Koester, Allison
  作者单位：University of Houston System; University of Houston; Georgetown University
  摘要：We examine the implications of GAAP earnings forecast quality for accounting research. Using a tax law change with an estimable and material GAAP earnings impact, we find that analysts' GAAP forecasts generally fail to incorporate this impact, whereas investors respond promptly, suggesting that GAAP forecasts omit earnings information deemed relevant by investors and are of low quality. Analyzing quarterly GAAP forecasts from 2004-2019 and classifying GAAP forecasts that equal their street cou...
• Shared decision-making and the use of decision aids in the management of carotid disease AI翻译
  作者：Krafcik, Brianna M.; Eklund, Kelsey; Wallace, Bryan; Facciponte, Dominic N.; Suckow, Bjoern D.; Stone, David H.; Goodney, Philip P.
  作者单位：Dartmouth College; University of Colorado System; University of Colorado Anschutz
  摘要：Changes to the National Coverage Determination for carotid stenting now mandates a documented shared decision-making (SDM) interaction between the provider and patient as a prerequisite for reimbursement. Historically, formalized SDM tools to facilitate these discussions have been underutilized in clinical practice among vascular surgeons. Therefore, our objective was to conduct a contemporary review of currently available information surrounding SDM and decision support instruments for patien...
• Response to Redesigning Executive Incentives: The Rising Role of Subjective Performance Measures AI翻译
  作者：Fox, Zackery D.
  作者单位：Brigham Young University
  摘要：Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus ...
• Contemporary Medical Management of Carotid Artery Stenosis AI翻译
  作者：Salameh, Maya J.; Ratchford, Elizabeth V.
  作者单位：Johns Hopkins University; Johns Hopkins Medicine
  摘要：The prevalence of carotid artery stenosis is expected to increase as the population ages. Patients with carotid disease face an elevated risk of cerebrovascular and cardiovascular (CV) complications, including stroke, transient ischemic attack, myocardial infarction, and CV death. Recommended lifestyle modifications emphasize adherence to a Mediterranean-style diet, regular physical activity, and smoking cessation, with pharmacologic support such as varenicline or combination nicotine replacem...
• Do Larger Reporting Networks Yield Benefits from Information Network Effects? AI翻译
  作者：Brown, Anna Bergman; Byard, Donal; Darrough, Masako; Suh, Jangwon; Wang, Yakun
  作者单位：Clarkson University; City University of New York (CUNY) System; Baruch College (CUNY); City University of New York (CUNY) System; Queens College NY (CUNY); The Chinese University of Hong Kong, Shenzhen
  摘要：This study explores whether an increase in the size of firms' reporting networks (the number of industry peer firms reporting in comparable standards) improves the quality of analysts' information environments. We exploit the effect of the 2005 mandatory adoption of IFRS around the world on U.S. firms, as IFRS adoption did not directly affect U.S. firms but increased the size of their reporting networks. We document that mandatory IFRS adoption is associated with a significantly larger improve...
• The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location AI翻译
  作者：DeFond, Mark; Hung, Mingyi; Wang, Emily Jing
  作者单位：University of Southern California; University of British Columbia; Hong Kong University of Science & Technology
  摘要：We investigate whether foreign institutional investors respond to the sustainability disclosures mandated by the EU's Non-Financial Reporting Directive and whether disclosure location affects their response. We find that foreign institutions increase ownership in companies affected by the mandate and that the increase is greater in countries that locate the sustainability disclosures within their annual reports, referred to as combined reporting. This is consistent with combined reporting redu...
• The Effect of Financial Regulation on Nonfinancial Violations AI翻译
  作者：Giese, Vincent; Heese, Jonas
  作者单位：University of Mannheim; Harvard University
  摘要：This paper examines the effect of financial regulation on nonfinancial violations. Using differences in compliance requirements with Sarbanes-Oxley Act of 2002 (SOX) Section 404, we find that adoption of Section 404 increased firms' propensity for nonfinancial violations. This effect is stronger for firms with greater external scrutiny toward their financial reporting, greater challenges in monitoring their operations, and limited resources. These results, together with an examination of chang...