146,010 research outputs found
AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE
No full textThe financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of switch by former Andersen’s clients. We find that the timing of the switch is related to variables hypothesized to be associated with the cost of switch. Specifically these are client size, auditor industry specialization, provision of non-audit services, auditor tenure, quality of earnings and financial distress In addition we find that clients with the greatest market losses attributable to disclosures pertaining to Andersen’s audit of Enron, and strongest corporate governance were more likely to switch early, while those with the strongest ties to Andersen were more likely to delay switching. We also find that clients switching from Andersen experienced positive abnormal returns during the three-day window surrounding the announcement. Importantly we find this positive return to be greater for clients with greater prior losses.Auditor Reputation, Auditor Change, Arthur Andersen, Enron
Litocladius Mendes, Andersen et Saether
No full textLitocladius Mendes, Andersen et Saether Litocladius Mendes, Andersen et Saether, 2004: 72. Litocladius Mendes, Andersen et Saether: Mendes & Andersen (2008: 56). Type species. Litocladius mateusi Mendes, Andersen et Saether, 2004: 74, by original designation. Other included species. Litocladius chavarriai sp. n.; L. confusus Mendes et Andersen, 2008; L. floripa Mendes et Andersen, 2008; and L. neusae sp. n. Description as in Mendes & Andersen (2008).Published as part of Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915 on page 46, DOI: 10.5281/zenodo.20075
Acerodon jubatus subsp. mindanensis Andersen, 1909, subsp. n.
No full textAcerodon jubatus mindanensis, subsp. n. Averaging larger: forearm about 205 mm., lower leg 96. Hab. Mindanao. Type. ♂ ad. (skin, skull), Mindanao; collected by Dr. J. B. S teere; B.M. 76. 10. 4. 1.Published as part of Andersen, Knud, 1909, IV. — Notes on the genus Acerodon, with a synopsis of its species and subspecies, and descriptions of four new forms, pp. 20-29 in Annals and Magazine of Natural History, 8 th series 3 on page 26, DOI: 10.1080/0022293090869254
Gravatamberus Mendes & Andersen 2008, gen. n.
No full textKey to the males of <i>Gravatamberus</i> gen. n. <p>1. Cell m with less than 10 (1–7) setae proximal to RM..................................................................................2</p> <p>- Cell m with more than 10 (13–33) setae proximal to RM............................................................................3</p> <p> 2. Costal extension 68–86 µm long, ending well before wing tip; inferior volsella apically without free lobe. Costa Rica, Mexico............................................................................................................... <i>G.curtus</i> <b>sp. n.</b></p> <p> - Costal extension about 150 µm long, ending close to wing tip; inferior volsella apically with short free lobe. Venezuela.................................................................................................................. <i>G. apicalus</i> <b>sp. n.</b></p> <p> 3. Costal extension ending well before wing tip. Brazil................................................... <i>G. nidularium</i> <b>sp. n.</b></p> <p>- Costal extension ending close to wing tip....................................................................................................4</p> <p> 4. AR 0.26. Guatemala................................................................................................ <i>G. guatemaltecus</i> <b>sp. n.</b></p> <p> - AR 0.74–0.84. Chile............................................................................................................ <i>G.pilosus</i> <b>sp. n.</b></p>Published as part of <i>Mendes, Humberto Fonseca & Andersen, Trond, 2008, A review of Antillocladius Saether and Litocladius Mendes, Andersen et Saether, with the description of two new Neotropical genera (Diptera, Chironomidae, Orthocladiinae), pp. 1-75 in Zootaxa 1887 (1)</i> on page 43, DOI: 10.11646/zootaxa.1887.1.1, <a href="http://zenodo.org/record/5133869">http://zenodo.org/record/5133869</a>
Acerodon gilvus Andersen, 1909, sp. n.
No full textAcerodon gilvus, sp. n. Skull similar to that of A. mackloti, but considerably smaller: total length (type) 66 nun., against 69-72. Upper premolars and molars scarcely differing from those of A. mackloti, but lower incisors,;?j, 2¼ 7¼ und m„ distinctly smaller. Forearm (type) 135 mm., against 139-156 in A. mackloti. General style of colour as in A. mackloti, but back conspicuously paler, light cream-buffy, with the Prout’ sbrown or vandyck-brown bases of the hairs perfectly concealed on back, slightly showing through on rump. Type. ♂ ad. (skin, skull), Waingapo, Sumba, Lesser Suncla Islands, Sept. 1896; collected by A. Everett; B. M. 98. 11. 3. 19.Published as part of Andersen, Knud, 1909, IV. — Notes on the genus Acerodon, with a synopsis of its species and subspecies, and descriptions of four new forms, pp. 20-29 in Annals and Magazine of Natural History, 8 th series 3 on page 25, DOI: 10.1080/0022293090869254
Litocladius Mendes, Andersen et Saether
No full textKey to the males of Litocladius Mendes, Andersen et Saether 1. Third palpomere with 1–2 strong spines apically; r 4+5 with at least 10 setae........................ L. floripa sp. n. - Third palpomere with setae only; r 4+5 with 0–1 setae...................................................................................3 2. Crista dorsalis distinct; inferior volsella with rounded oral projection................................................................................................................................................................. L. mateusi Mendes, Andersen et Saether - Crista dorsalis absent; inferior volsella low, adpressed to gonocoxite............................. L. confusus sp. n.Published as part of Mendes, Humberto Fonseca & Andersen, Trond, 2008, A review of Antillocladius Saether and Litocladius Mendes, Andersen et Saether, with the description of two new Neotropical genera (Diptera, Chironomidae, Orthocladiinae), pp. 1-75 in Zootaxa 1887 (1) on page 57, DOI: 10.11646/zootaxa.1887.1.1, http://zenodo.org/record/513386
Rhinolophus affinis subsp. tener K. Andersen 1905, subsp. n.
No full text13 b. Rhinolophus affinis tener, subsp. n. (Plate fig. 12.) Diagnosis. External characters: Size small; ears small; horse-shoe broader; tail short; lower leg rather long. Cranial: skull short; nasal swellings and brain-case narrow; tooth-rows short. Type. ♂ ad. (in alcohol). Pegu. presented by W. Theobald, Esq. Brit. Mus. no. 87.3.4.11.Published as part of Andersen, Knud, 1905, On some Bats of the Genus Rhinolophus, with Remarks on their Mutual Affinities, and Descriptions of Twenty-six new Forms., pp. 75-145 in Proceedings of the Zoological Society of London 2 on page 103, DOI: 10.5281/zenodo.375745
Antillocladius campususp Mendes & Andersen 2008, sp. n.
No full textAntillocladius campususp sp. n. (Figs 23–27) Type material: Holotype male, BRAZIL: São Paulo: Ribeirão Preto, University of São Paulo Campus, 26– 29.i.2003, Malaise trap, H.F. Mendes & T. Andersen (MZUSP). Paratypes: 5 males, same data as holotype; 1 male, São Simão, ponte Tio Zito, 19.i.2003, sweep net, H.F. Mendes & T. Andersen (ZSM, ZMBN). Diagnostic characters: The new species can be separated from all other members of the genus by the absence of virga, and the well set off, parallel-sided inferior volsella, with broadly rounded apex. Etymology: The name refers to the type locality, the University of São Paulo (USP) campus; the name is to be regarded as a noun in apposition. Male (n = 7, except when otherwise stated). Total length 1.59–1.77, 1.70 mm. Wing length 1.00–1.14, 1.08 mm. Total length / wing length 1.55–1.73, 1.60. Wing length / length of profemur 2.52–2.81, 2.63. Coloration brown, thorax light brown with darker markings on preepisternum, median anepisternum and notum; legs and tarsi uniformly light brown. Head. AR 1.00–1.12, 1.06. Ultimate flagellomere 333–382, 352 µm long. Temporal setae 7–10, 9; including 3–5, 4 inner verticals; 2–3, 3 outer verticals; and 2–3, 2 postorbitals. Clypeus with 3–6, 4 setae. Tentorium, stipes, and cibarial pump as in Figure 23. Tentorium 91–100, 97 µm long; 13–18, 16 µm wide. Stipes 91–102, 97 µm long; 39 (1) µm wide. Palp segment lengths (in µm): 14–16, 15; 25–41, 33; 61–91, 76; 66–77, 71 (4); 77–88 (2). Third palpomere with 2–5, 3 sensilla clavata subapically, longest 9–12, 10 µm long. Thorax (Fig. 24). Antepronotum with 1–3, 2 setae. Dorsocentrals 4–8, 6; acrostichals composed of 0–2, 1 simple anterior and 7–12, 10 scalpellate posterior setae; prealars 3; supraalar 1. Scutellum with 4–6, 4 setae. Wing (Fig. 25). VR 1.28–1.35, 1.32. C extension 54–70, 60 µm long. Brachiolum with 1 setae; all veins and cells bare. Squama with 1–3, 2 setae. Legs. Spur of foretibia 36–43, 39 µm long; spurs of midtibia 20–23, 21 µm and 18–19, 18 µm long; spurs of hind tibia 34–41, 37 µm and 16–20, 18 µm long. Width at apex of foretibia 24–27, 26 µm; of midtibia 25– 27, 26 µm; of hind tibia 29–34, 31 µm. Comb with 12–14, 13 setae; longest 29–34, 31 µm; shortest 16–18, 17 µm. Lengths and proportions of legs as in Table 4. Hypopygium (Figs 26–27). Tergite IX covered with microtrichia; laterosternite IX with 4–6, 5 setae. Anal point narrowly triangular; 34–48, 40 µm long; 14–23, 17 µm wide at base; 2–5, 3 µm wide at apex; with 8–13, 10 setae. Phallapodeme 57–68, 63 µm long; transverse sternapodeme 29–36, 32 µm long. Virga absent. Gonocoxite 102–120, 110 µm long. Gonostylus 57–66, 63 µm long; megaseta 5–9, 7 µm long. HR 1.62–1.92, 1.74; HV 2.60–2.82, 2.69. Biology and distribution: The species was taken together with A. folius and A. musci in the Ribeirão Preto area, São Paulo State, Brazil, with most of the specimens collected on the USP Campus, and one specimen at São Simão. The sampling site on the USP Campus is a small patch of large, old rainforest.Published as part of Mendes, Humberto Fonseca & Andersen, Trond, 2008, A review of Antillocladius Saether and Litocladius Mendes, Andersen et Saether, with the description of two new Neotropical genera (Diptera, Chironomidae, Orthocladiinae), pp. 1-75 in Zootaxa 1887 (1) on page 29, DOI: 10.11646/zootaxa.1887.1.1, http://zenodo.org/record/513386
Palaeoboreochlus Baranov et Andersen 2014, gen. n.
No full textPalaeoboreochlus Baranov et Andersen, gen. n. Type species. Palaeoboreochlus inornatus Baranov et Andersen, sp. n. (present designation by monotypy). Etymology. Named after the related genus Boreochlus, using the Greek palaiois, ancient, as a prefix. Diagnostic characters. The new genus groups with Boreochlus in having a simple gonostylus; flagellum with 14 flagellomeres; a long costal extension reaching the wing tip; no pulvilli; no anal point; crossvein MCu strongly retracted; and reniform, naked eyes. It can be separated from Boreochlus by the comparatively long flagellomere 14, slightly shorter than half the length of flagellomere 13; palpus with palpomere five about 5 times as long as wide; slender, smoothly rounded gonocoxite lacking volsella; and gonostylus with weak, rounded basal heel with few setae on low pedestals, and conical, apical portion without megaseta. Generic diagnosis. Male. Small species, wing length about 1.5 mm. Antenna. Flagellum with 14 flagellomeres. Flagellomere 14 slightly less than half the length of flagellomere 13, flagellomere 13 slightly longer than the length of fagellomeres 7–11 together. Plume well developed. Apex of flagellomere 14 apparently with several sensilla. Head. Eye reniform, naked. Orbitals present. Palp with five palpomeres, length ratio between palpomeres 2–5 as: 0.20: 0.27: 0.24: 0.29. Thorax. Scutal setation well developed, details poorly observable. Wing. Membrane with coarse punctuation, setae not observed. Costa extended, ending near wing tip. MCu weak, strongly retracted, situated at about 1/3 the distance between arculus and RM. FCu slightly distal to RM. Legs. LR 1 0.68. Tibial spurs with basal denticles. Tibial comb of several setae. Pulvilli absent. Hypopygium. Abdominal segment IX well developed; without anal point. Gonocoxite slender, smoothly rounded, with setae along inner margin. Gonostylus simple, with weak, rounded basal heel with few setae on low pedestals, and conical apical portion, with distinct y-seta at base, without megaseta.Published as part of Baranov, Viktor, Andersen, Trond & Perkovsky, Evgeny, 2014, A new genus of Podonominae (Diptera: Chironomidae) in Late Eocene Rovno amber from Ukraine, pp. 581-586 in Zootaxa 3794 (4) on pages 582-583, DOI: 10.11646/zootaxa.3794.4.9, http://zenodo.org/record/491502
Saetherocladius Andersen et Mendes
No full textKey to the males of Saetherocladius Andersen et Mendes 1. AR 0.69; virga> 15 µm long.................................................................................................................................... 4 2. Gonostylus without distinct outer projection; anal point parallel-sided or tapering..................................................... 3 - Gonostylus with distinct outer projection; anal point weakly spatulate (Fig. 17)....................... S. triangulatus sp. n. 3. Gonostylus widest in basal half; inferior and superior volsella well separated, inferior volsella without dorsal microtrichia (Figs 1–2). ................................................................................................... S. hirtus Andersen et Mendes - Gonostylus widest medially; inferior and superior volsella less well separated, inferior volsella with dorsal microtri- chia (Figs 6–8). .................................................................................................................................. S. fusticulus sp. n. 4. Inferior volsella sharply triangular; outer projection of gonostylus with bare, sclerotized apex; virga 16 μm long (Figs 12–13)............................................................................................................................................. S. fusus sp. n. - Inferior volsella bluntly triangular; outer projection of gonostylus with microtrichia towards apex; virga 24–26 μm long (Figs 23–25) .......................................................................................................................... S. urubiciensis sp. n.Published as part of Andersen, Trond, Mendes, Humberto F. & Pinho, Luiz C., 2010, Four new species of Saetherocladius Andersen et Mendes from Mata Atlântica, Brazil (Diptera: Chironomidae: Orthocladiinae), pp. 45-56 in Zootaxa 2608 on pages 55-56, DOI: 10.5281/zenodo.19774
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