233,166 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
Poxyaibamberus Andersen & Dantas, gen. nov. (Diptera, Chironomidae, Orthocladiinae) from Brazil
No full textPoxyaibamberus Andersen & Dantas, gen. nov. is erected based on the males of two species, P. jamanximensis Andersen & Dantas, sp. nov. from Jamanxim National Park, Pará State, Brazil, and P. ubajarensis Andersen & Dantas, sp. nov. from Ubajara National Park, Ceará State, Brazil. Both species have a comparatively short and wide head, with large eyes and short, five-segmented palps; a strong subapical seta on the ultimate flagellomere; scalpellate acrostichals; no setae on the wing veins except for one seta on the brachiolum; a long costal extension; and a large triangular anal point and a very long heel on the gonostylus. The systematic position of the new genus is briefly discussed
Martin Andersen Nexø
No full textThis is a short presentation of the main works of the Danish author Martin Andersen Nexø
Andersen, T M, 425577
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/368467Surname: ANDERSEN
Given Name(s) or Initials: T M
Military Service Number or Last Known Location: 425577
Missing, Wounded and Prisoner of War Enquiry Card Index Number: 52496178512
Item: [2016.0049.00797] "Andersen, T M, 425577
Turnover of sulphur compounds in the endolymphatic sac: an autoradiographic study in the Mongolian gerbil
No full textRunning distance (m) on the three Andersen tests (mean (SD)).
No full text<p>Running distance (m) on the three Andersen tests (mean (SD)).</p
Litocladius floripa Mendes et Andersen
No full textLitocladius floripa Mendes et Andersen Litocladius floripa Mendes et Andersen, 2008: 59. Material examined. BRAZIL: Rio de Janeiro State, Penedo, 22 ° 24.652 'S 44 ° 33.217 'W, 468 m a.s.l., 5 males, 18– 19.xii. 2009, light trap and net, H.F. Mendes (ZMBN, MZUSP). Remarks. The species was previously known from Santa Catarina, São Paulo and Rio de Janeiro states (Mendes & Andersen 2008). This is the first record from Parque Nacional do Itatiaia and its vicinity in Rio de Janeiro State.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 49, DOI: 10.5281/zenodo.20075
Can't Smile Without You
No full textPhotographer and life-long Tottenham Hotspur fan, Martin Andersen has turned his camera on his fellow fans to create Can’t Smile Without You, an intimate and often visceral collection of photographs taken at home, away, and across Europe from 2013 until 2017 with the last game played at the White Hart Lane stadium. Selected and edited from over one hundred different games, Andersen presents an authentic and unflinching documentation of the fans and their resultant relationships and community. His imagery depicts the drama, tensions, and raw emotions involved in such unwavering support of a football team that infiltrates every part of life. Capturing a rapidly changing culture and a unique moment in Tottenham Hotspur’s history following the demolition of the 118 year-old stadium at White Hart Lane at the end of the 2016/17 season, the monochrome images in ‘Can’t Smile Without You’ also have a timeless quality that transcends the recent era they were taken in. These could be images of any diehard football fans and of the associated rituals, pre and post match, that are an integral part of being one. The 90 minute football game itself is only a small fraction of what it is to be a fan. In response to this, Andersen’s focus lies mainly on the action taking place outside of the stadium, yet unsettlingly his powerful and graphic images never provide an answer as to how these actions conclude. As Joe Kerr writes in his foreword to ‘Can’t Smile Without You’, “I’m both fascinated and frightened by what these images imply, just as I was by as a child by pictures of ships in a storm, and I’m just as happy now as then not to know what happens next.”In addition to the 119 photographs that were edited and graded by acclaimed photographer Kim Thue, ‘Can’t Smile Without You’ features texts by lifelong Tottenham fans Joe Kerr, a writer and bus driver at Tottenham Garage, and Felix Petty, Editor at i-D Magazine.<br/
- …
