1,720,954 research outputs found
Examining the Audit Offices' Client Portfolios Pre- and Post-Client Fraud
Full text linkIn the post-SOX environment, I examine the client portfolios of audit offices’ pre- and post-client financial reporting fraud. I find that the overall audit quality declines in the offices preceding the occurrence of client fraud - they experience a larger number and higher percentage of financial statements that are restated in the future for accounting issues (but not for fraud). The differences between fraud and control offices emerge three years before the fraud. The majority of the fraud clients have been with the incumbent auditor for at least four years, which suggests the differences are less likely the result of fraud clients’ opportunistic shopping behavior but rather deterioration over time. Meanwhile, the audit fees show a simultaneous increase amplified in the more concentrated audit markets, indicating that the fraud offices could have been charging a risk premium. I also find that after the Accounting and Auditing Enforcement Releases (AAER) are disclosed to the public by the U.S. Securities and Exchange Commission (the SEC), the inflow clients to the audit office are not different from the continuing clients in terms of their riskiness, whereas the outflow clients are riskier than the continuing clients. At the same time, the inflow clients pay much lower fees compared to the continuing clients, and to themselves the year before they switch. These findings shed light on the restructuring process of the audit offices’ client portfolios post-fraud
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Inferring corporate insiders’ beliefs about firm value from tax withholding elections
No full textThis presentation was given on November 22, 2024 at the Southern Finance Association Annual Meeting.Exploiting tax withholding elections around equity compensation transactions, we find that tax withholding predicts annualized next month returns that are 4% – 8% lower than not withholding. Withholding is more informative in the presence of greater information asymmetry and following personal tax rate changes. Examining the extent to which withholding reflects opportunism, we find that, during blackout trading periods, withholdings are more likely to occur and more predictive of earnings announcement surprises than sales. Insiders eventually sued by the SEC change their election choice more frequently, and the informativeness of withholding is lower in the year of an SEC enforcement action
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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