-
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...
-
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...
-
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...
-
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...
-
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...
-
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...
-
作者：Fox, Zackery; Kim, Jaewoo; Schonberger, Bryce
作者单位：Brigham Young University; University of Oregon; University of Colorado System; University of Colorado Boulder
摘要：Exploiting the U.S. shale oil revolution as a substantial, unexpected shock to investment opportunities for oil and gas (O&G) firms, we explore whether firms facing an uncertain investment decision adopt a voluntary disclosure policy that facilitates informational feedback from the equity market. Difference-in-differences tests show O&G firms increase (reduce) their issuance of capital expenditure (earnings) forecasts during the shale oil revolution relative to similar, capital-intensive firms...
-
作者：Konig, Philipp J.; Laux, Christian; Pothier, David
作者单位：Deutsche Bundesbank; Vienna University of Economics & Business; University of Vienna
摘要：We study how disclosures affect banks' leverage and risk. Banks screen borrowers and originate loans, partially financed using insured deposits. The possibility to sell loans before they mature incentivizes banks to lever up using uninsured short-term debt to dilute insured deposits. If markets are opaque, good loans trade at a discount, which limits banks' use of short-term debt. If markets are transparent, prices compound information contained in disclosures, which leads banks to issue more ...
-
作者：Hermanson, Dana R.
作者单位：University System of Georgia; Kennesaw State University
摘要：This essay closely follows my American Accounting Association (AAA) Presidential Scholar Lecture delivered at the Annual Meeting in Chicago on August 5, 2025. In this essay, I discuss my approach to research: developing insights of various types, sharing those insights with diverse audiences, and trying to have a range of different impacts. Along the way, I discuss two elephants in the room: (1) our very cautious and conservative research culture, which constrains the insights we can offer; an...
-
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...
