1,721,137 research outputs found
Perceived auditor independence and audit firm fees
No full textRegulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) respond to concerns that such payments are potentially detrimental to auditors’ actual or perceived independence. Although empirical studies have failed to produce unequivocal evidence of detrimental effects on auditor independence, the actions of regulators, auditor firms and auditees is consistent with the belief that economic bonding generated by fees can impair perceived levels of auditor independence. This paper studies perceived impairment of auditor independence by examining the relationship between levels of total relative auditor fees (audit and NAS fees combined) and auditees’ market value for a sample of UK firms over a six year period. The paper’s methodological innovation is its use of a valuation framework in this setting. A further contribution lies in dropping the assumption of linearity found in most prior empirical studies. We provide evidence that shareholders perceive a threat to auditor independence only at high total relative fee levels. At lower levels, total fees are positively related to firm value. These results suggest that disclosure of NAS and audit fees are of relevance to investors, as is information about auditor income. Our results support the view that regulation by reference to threshold total relative fees is more consistent with investor preferences than prohibition of the supply of NAS by auditors to auditees.Key words: auditor independence, audit fees, non-audit services, firm valuation<br/
Morphology of the Braincase in the Cretaceous Hybodont Shark Tribodus limae (Chondrichthyes: Elasmobranchii), Based on CT Scanning
No full textLane, Jennifer A. (2010): Morphology of the Braincase in the Cretaceous Hybodont Shark Tribodus limae (Chondrichthyes: Elasmobranchii), Based on CT Scanning. American Museum Novitates 3681: 1-70, DOI: 10.1206/681.1, URL: http://www.bioone.org/doi/abs/10.1206/681.
LSIL Ethiopia Young Stock Mortality Household Data
No full textThis dataset was created from household surveys of 863 livestock producers in Sululta, Gondar, Dalocha, and Awash regions of Ethiopia. The dataset includes sex disaggregated data, education level, production system, livestock ownership, and livestock husbandry practices. Data were collected between November 2017 and May 2019. Policy makers, researchers, and other stakeholders can use this data to describe and compare livestock production practices. This dataset was collected through research of the project “ Addressing Young Stock Mortality in Smallholder Farms and Pastoral Herds of Ethiopia” led by the University of California, Davis as part of the Feed the Future Innovation Lab for Livestock Systems
LSIL Ethiopia Young Stock Mortality Animal Health and Disease Surveillance Data
No full textThis dataset was created from animal surveys, physical exam, and livestock disease surveillance data of 1480 calves, lambs and goat kids in Sululta, Gondar, Dalocha, and Awash regions of Ethiopia. The dataset includes animal breed, sex, age, physical exam findings, livestock husbandry practices and results of diagnostic tests for diarrheal and respiratory pathogens and failure of passive transfer. Not all test results are available for all animals. Data were collected between November 2017 and May 2019. Policy makers, researchers, and other stakeholders can use this data to describe and compare livestock disease prevalence data. This dataset was collected through research of the project “Addressing Young Stock Mortality in Smallholder Farms and Pastoral Herds of Ethiopia” led by the University of California, Davis as part of the Feed the Future Innovation Lab for Livestock Systems
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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