The Accounting Review

最新文章

• Perspectives in community training in vascular surgery AI翻译
  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...
• A narrative review of psychological safety in the surgical learning environment AI翻译
  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...
• Autonomy, entrustment, self-efficacy, and decision-making: The current state of training independent surgeons AI翻译
  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...
• Entrustable professional activity assessments in vascular surgery training AI翻译
  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...
• The Power of Sharing Failures: The Effects of Failure Disclosure on Exploration Performance AI翻译
  作者：Chen, Clara Xiaoling; Huang, Xian; Wang, Laura W.
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Chinese Academy of Sciences; University of Science & Technology of China, CAS
  摘要：Creativity-dependent companies often implement failure disclosure programs to encourage employees to publicly disclose failures encountered in exploration activities with a focus on learning. We examine the effects of failure disclosure on employees' exploration performance using an experiment in which participants perform a letter-search task by counting the search letters in each question (i.e., exploitation) or identifying an embedded shortcut that applies to all questions (i.e., exploratio...
• Disclosing Endogenous Cost Information AI翻译
  作者：Jiang, Xu; Xiong, Yan
  作者单位：Duke University; University of Hong Kong
  摘要：We study voluntary cost disclosure by duopoly firms when they can invest in a cost-reduction technology, i.e., when their private cost is endogenously determined. We find that, contrary to most of the literature, firms disclose their endogenous cost information regardless of the type of competition. The underlying mechanisms and welfare implications, however, are different. Under Bertrand competition, cost disclosure helps a firm avoid aggressive investment in cost reduction to coordinate acti...
• Circuitousness in Disclosure Narratives AI翻译
  作者：Guest, Nicholas; Yan, Jiawen
  作者单位：Cornell University; National University of Singapore
  摘要：This paper examines circuitousness, which reflects related information being spread throughout a narrative as opposed to being grouped together. Circuitousness in the MD&A is higher for underperforming firms facing an imminent recovery, a difficult scenario for managers to describe and reconcile. Such firms' disclosures are accompanied by heightened information processing activity, such as EDGAR downloads and analyst forecast revisions. Additionally, initial return reactions are faster but inc...
• When Companies Choose Their Reporting Standards: Evidence on SASB Adoption and Associated Outcomes AI翻译
  作者：Bochkay, Khrystyna; Choi, Seungju; Hales, Jeffrey
  作者单位：University of Miami; University of Hong Kong; University of Texas System; University of Texas Austin
  摘要：We examine companies' voluntary adoption of sustainability disclosure standards developed by the Sustainability Accounting Standards Board (SASB). Specifically, we study which company characteristics help explain the use of SASB standards and examine whether voluntary use is associated with sustainability-related activities and market outcomes. We find that peer behavior, sustainability-focused institutional ownership, company size, and existing sustainability reporting practices are key deter...
• CREST-2: Early reflections on the primary results AI翻译
  作者：Meschia, James F.; Lal, Brajesh; Brott, Thomas
  作者单位：University System of Maryland; University of Maryland Baltimore
  摘要：The CREST-2 trial was designed to clarify the contemporary role of carotid revascularization in the management of high-grade asymptomatic carotid stenosis in the setting of increasingly effective medical therapy. Trial execution occurred during a period of rapid evolution in risk-factor management and device technology, raising important questions about how changes in standards of care should influence stroke-prevention strategies. Participants received protocol-driven intensive medical manage...
• Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy AI翻译
  作者：Chen, Kevin D.
  作者单位：Duke University
  摘要：I examine how mandatory position disclosure of claimholders' economic interests affects Chapter 11 bankruptcy outcomes. Exploiting a regulation that increased disclosure by creditors and equityholders on certain committees, I find that position disclosure is associated with a decrease in the length of bankruptcy cases, especially the duration of negotiations between claimholders across classes. Further, I show that position disclosure is associated with lower post-bankruptcy recidivism. Contra...