bluuebunny/crossref_metadata_2025_split huggingface dataset:
Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality
Authors: Hurley Patrick J. , Mayhew Brian W. 
Published: July 2019

SUMMARY
We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investors placing a premium on HQ auditor reports. We also find that adding an HQ auditor results in other auditors lowering audit quality. Additional analyses indicate some managers demand lower audit quality to avoid negative audit reports, consistent with loss aversion as a potential explanation. Our findings indicate a need to develop a more comprehensive theory of the demand for auditing.
Data Availability: The laboratory market data used in this study are available from the authors upon request.
Commitment Profiles of Accountants: A Person-Centered Study of the Commitment towards Profession and Organization
Authors: Loscher Georg , Ruhle Sascha , Kaiser Stephan 
Published: July 2019

ABSTRACT
The purpose of this study is to investigate the commitment of public accountants toward their profession and organization, and to provide evidence for various commitment profiles. Specifically, we analyze the relationships between commitment profiles and differences seen in the work context, professional and commercial values, role conflict and ambiguity, and client commitment. The study is based on a survey of 435 German public accountants. It employs a person-centered approach to identify commitment profiles based on latent profile analysis. Using multidimensional scales of professional and organizational commitment, we identify differences in the manifestation of affective, normative, and continuance commitment. By introducing a person-centered approach in the study of accounting professionals, we found six latent profiles, including a fully committed profile that almost exclusively relates to partners in small- and medium-sized accounting firms. Our results show that studies of accountants' commitment benefit from using a person-centered, multidimensional approach.
JEL Classifications: M100; M420.
The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
Authors: Brink William D. , Grenier Jonathan H. , Pyzoha Jonathan S. , Reffett Andrew , Zielinski Natalie 
Published: July 2019

SUMMARY
The Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions requiring executives to pay back incentive-based compensation that they earned based on financial statements that are subsequently restated. These provisions intend to reduce unethical behavior, as executives may be less likely to manipulate the financial statements to increase incentive compensation. However, prior research finds that at times executives are less willing to restate financial statements when a company has adopted a clawback (Pyzoha 2015). Relatedly, this paper summarizes the results of a recent study (Brink, Grenier, Pyzoha, and Reffett 2018) that investigates whether auditors might be less likely to propose restatements in the presence of a clawback. Contrary to expectations, results of three experiments, paired with survey and interview data, indicate the presence of a clawback has no effect on auditors' propensity to propose restatements. We discuss implications for practice and provide suggestions for future research.
Earnings Management in Firms with Data Security Breaches
Authors: Xu Howard , Guo Savannah (Yuanyaun) , Haislip Jacob Z. , Pinsker Robert E. 
Published: July 2019

ABSTRACT
Anecdotal research suggests that management is concerned about how Data Security Breaches (DSBs) impact a firm's financial performance. We investigate: whether managers in DSB firms manipulate earnings through real earnings management (REM) and/or accrual-based earnings management (AEM); how breach type, disclosure delay, and external monitoring impact earnings management activities; and how earnings management activities influence a DSB firm's performance.
Using a propensity score matched sample, results suggest that DSB firms are more likely to manipulate earnings via REM, but not AEM. Additionally, we find that DSB firms engage in REM through cutting discretionary expenses, decreasing discretionary cash spending, and reducing the cost of goods sold through overproduction. We find some evidence that firms are more likely to increase REM when DSBs involve financial information or when firms delay the DSB disclosure or have low analyst coverage. We provide evidence that REM activities lead to lower subsequent performance in DSB firms.
Data Availability: The data used are publicly available from the sources cited in the text.
What Phishing E-mails Reveal: An Exploratory Analysis of Phishing Attempts Using Text Analysis
Authors: O'Leary Daniel E. 
Published: July 2019

ABSTRACT
Accountants and auditing firms are frequent phishing targets because of the proximity to organizational resources. Since phishing typically is done using emails, text analysis is used to explore differences between phishing e gmails and other emails. By analyzing and comparing a database of phishing messages to a database of the Enron emails, we find that the phishing data is statistically significantly different across a large number of univariate text variable categories. Further, we generate a model of phishing as “power,” based on independent variables of friend (who they pretend to be), achievement (of their goal), (to take your) money, and (typically done at) work. These variables are used as a basis to estimate power in both the phishing and non-phishing messages, where we find differences on the signs of the independent variables. Finally, using text analysis, we examine the ability of neural network models to differentiate between phishing emails and Enron emails.
Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: From the Perspective of Accountability Audit of Air Pollution Control in China
Authors: Dai Jun , He Na , Yu Haizong 
Published: July 2019

ABSTRACT
Industry 4.0 uses many technologies, such as smart sensors and IoT, to fundamentally improve manufacturing processes. These advanced tools can also be utilized by auditors for the purpose of achieving real-time auditing and monitoring, pushing the profession toward a new generation: “Audit 4.0.” Blockchains and smart contracts should be utilized to overcome new challenges in the transformation toward Audit 4.0. This paper explores the potential of blockchain and smart contracts to reengineer current audit procedures, thereby enabling Audit 4.0. First, this paper demonstrates a framework that summarizes where blockchain and smart contracts should be applied to help implement Audit 4.0. Then, it designs and implements a system to facilitate accountability audit for Chinese government officials regarding air pollution control. In this case, real air quality data are collected via crowdsourcing, verified and analyzed by blockchain and smart contracts to achieve a continuous audit of government officials' performance on air protection.
Heaping of Executive Compensation
Authors: Jorgensen Bjorn N. , Patrick Paige H. , Soderstrom Naomi S. 
Published: July 2019

ABSTRACT
We investigate whether compensation grants are subject to “heaping,” the tendency of less informed individuals to provide round values when reporting estimates of discrete data. We document that an unexpectedly large number of CEOs receive round compensation (i.e., evenly divisible by 100,000 and/or 10,000). We investigate whether, consistent with heaping, the frequency of round compensation varies with proxies for boards of directors' effort in setting compensation. We find that round compensation is more common when boards have characteristics suggesting they provide weak oversight of compensation and thus face more uncertainty in estimating compensation. We also find less frequent round compensation when boards face stronger pressure from external stakeholders, encouraging boards to expend additional cognitive effort in setting compensation. Further, consistent with weak oversight of compensation, round compensation tends to be higher than non-round compensation. However, we do not find a consistent association between this higher, round compensation and future firm performance.
JEL Classifications: G30; G41; M40; M46.
Data Availability: Data are available from the public sources cited in the text.
Performance Incentives, Divergent Thinking Training, and Creative Problem Solving
Authors: Huo Kun 
Published: July 2019

ABSTRACT
Creativity theory suggests that effective solutions to creative problems depend on both divergent and convergent thinking (Cropley 2006). Using an experiment in which participants solve insight problems, I investigate the effect of incentive schemes on creative problem-solving performance. I find that both piece-rate pay and a flat wage plus public recognition generate higher performance with divergent thinking training than without. Consistent with the idea that incentives may promote more convergent thinking than divergent thinking, piece-rate pay generates lower creative problem-solving performance than the flat wage in the absence of divergent thinking training (flat wage plus recognition has a neutral effect). The study suggests that when employee performance depends on creative problem solving, firms should implement incentive schemes and/or control systems that promote both divergent and convergent thinking.
La entrevista del papa León y Atila en la tradición de los textos y en la representación de Rafael
Authors: Talavera Esteso Francisco 
Published: July 2019

Se expone en estas paginas un ejemplo del proceso de elaboración de un episodio histórico a traves del Medievo y el Humanismo. El hecho histórico es la entrevista del papa León Magno y Atila en el año 452, cuyo resultado fue que los hunos se retiran del valle del Po, con el consiguiente alivio para ltalia. El hecho pronto se interpretó como providencial y la tradición medieval lo atribuyó exclusivamente a la entrevista y a un milagro protagonizado por san Pedro y san Pablo. El proceso de transmisión del relato tuvo una expresión verdaderamente relevante en el conocido fresco de Rafael de las Estancias del Vaticano. En el trabajo se hace una revision selectiva de los hitos mas significativos en la tradición historiográfica y hagiográfica. Y dentro de ella se indica el texto concreto que ha servido de fuente a Rafael, frente a apreciaciones erróneas o generalizadoras de la critica antigua y moderna.
Miniado de libros y documentos malagueños: reinado de Felipe V (1700-1746)
Authors: González Segarra Sebastián 
Published: July 2019

El reinado de Felipe V fue para la ciudad, en el campo pictórico, una epoca de indudable actividad, al menos hasta 1730. Como manifestación pictórica un tanto olvidada podemos encontrar en la ciudad un interesante conjunto de obras que, en el campo de la miniatura o ilustración de libros y documentos merecen de nuestra atención.
La mujer adúltera en la Edad Moderna y su plasmación en la literatura y las artes
Authors: Ramos Frendo Eva María 
Published: July 2019

Con el presente artículo pretendemos contribuir al estudio de la imagen femenina a traves de la historia, la literatura y las artes. La mujer adúltera es el prototipo escogido y analizamos su mayor o menor representación a lo largo de la Edad Moderna y las causas que propician o impiden dichas plasmaciones.
La Iglesia y el Convento de Santa María de Belén –Stella Maris– de José María García de Paredes
Authors: Méndez Baiges María Teresa 
Published: July 2019

Este artículo es un estudio histórico-artístico de la Iglesia y el Convento de Santa María de Belén -Stella Maris- (Málaga, 1961-1965) del arquitecto José María García de Paredes. Tras contextualizar este proyecto en la obra del arquitecto y en el ámbito de la arquitectura española e internacional de la época, se acomete una descripción del mismo. Por último se lleva a cabo una aproximación a su análisis estilístico.
El mercado y la producción artística en la cultura finisecular: los medios de promoción oficiales
Authors: Galicia Gandulla Tomás 
Published: July 2019

En este artículo se pretende ofrecer una visión de conjunto sobre la situación de cambio que se produce en la concepción del artista y de su producción en el ambiente de la cultura finisecular, generándose las condiciones de formación del actual mercado capitalista del arte, así como los medios de promoción oficiales de las Bellas Artes en este marco temporal, formado por las academias, las exposiciones de bellas artes y la gestión de los museos.
La mayor obra de Picasso en Barcelona: los frisos esgrafiados del Colegio de Arquitectos
Authors: Bassegoda i Nonell Joan 
Published: July 2019

La bibliografía sobre Picasso es extensa, prolija y reiterativa. Jacobus Sabartés, su amigo devoto y fiel secretario, dejó escrita una importantísima biografía, en 1941, que sirve para comprender el carácter de este artista genial a la par que su personalidad humana llena de contrastes y paradojas.
Rozaduras. Algo sobre rueda
Authors: Martínez Silvente María Jesús 
Published: July 2019

Cada cual busca -y no siempre encuentra- la mejor manera de expresar sus sentimientos, la vía adecuada, el vehículo que le permita compartir matices de una realidad individual. Jorge Rueda lo hace mediante la fotografía, o mejor dicho, mediante el medio fotográfico, manipulando conscientemente sus orígenes hasta conseguir el resultado que persigue, la fórmula que nos hace conocer esbozos de su disconformidad, de sus desavenencias, discordias y divergencias, rozando libertades que nos pertenecen, pero que raramente logran salir a la luz.
Varchi, Benedetto: Lección sobre la primacía de las Artes
Authors: Sánchez López Juan Antonio 
Published: July 2019

En 1546, el historiador y filósofo Benedetto Varchi pronunciaba en la Academia de Florencia sus conocidas Due lezioni ... nella prima del/e quali si dichiara un sonetto di M. Michelagnolo Buonarroti .. Nella seconda si disputa qua/e sia piú nobile arte la Scultura, o la Pittura, con una lettera désso Michelagnolo, & piú altri eccellentiss. pittori, et scultori, sopra la quistione sopradetta. No pasaron muchos años para que sus palabras fueran dadas a la letra impresa, de tal forma que, ya en 1549, aparecía la primera edición con prefacio del texto varchiano.
Hernández Martínez, Ascensión: Documentos para la historia de la restauración
Authors: Ordóñez Vergara Javier 
Published: July 2019

En el ámbito de las ciencias humanas, cualquier disciplina exige contar con un conjunto básico de instrumentos teórico-metodológicos sobre los que levantarse y seguir construyéndose. Tan necesario como ello, y como la actualización que de sus fundamentos es preciso hacer constantemente para que éstos permanezcan hábiles, son las reflexiones críticas que glosen el sentido de aquellos postulados primeros y de los que han sido elaborados a lo largo del tiempo, para así interpretar el contexto del que son fruto y en el que alcanzan su justificación.
Vallín, Rodolfo: Imágenes bajo cal & pañete. Pintura mural de la Colonia en Colombia
Authors: Asenjo Rubio Eduardo 
Published: July 2019

Una primera ojeada al índice de la obra nos invita a encontrarnos con una cuidada publicación, con un estudio que arranca desde unos primeros trabajos allá por la década de los años setenta, con una inteligente retrospectiva sobre esta temática, excelentemente prologada por el profesor Ramón Gutiérrez.
Rodríguez Marín, Francisco José: Málaga conventual. Estudio Histórico, Artístico y Urbanístico de los Conventos Malagueños
Authors: Camacho Martínez Rosario 
Published: July 2019

La actual ciudad de Málaga, capital de una zona turística por excelencia, por fortuna ha comprendido, quizá un poco tarde, que era necesario mantener en su centro histórico la imagen de la ciudad burguesa decimonónica que, dotada de un equipamiento acorde con el progreso y el desarrollo económico que vivió en función del despegue comercial e industrial, surgió tras un proceso radical de reforma interior, después de la desamortización de los bienes eclesiásticos, sobre los solares de los antiguos conventos malagueños.
Being “completely half afraid to think”: Confronting the Absurd in Flann O’Brien’sThe Third Policeman
Authors: Duleba Maxim 
Published: July 2019

AbstractIn order to demonstrate an aspect in which the novel is relatable to the canon of absurdism and enrich the view of dimensions in which it functions, the purpose of the following article is a reading of Flann O’Brien’sThe Third Policemanin relation to the Absurd as an ontological category of existentialism and absurdism. Firstly, some assumptions already made on account of the novel are introduced. Secondly, the relevant and chosen characteristics of the Absurd are summarized in relation to Kierkegaard’s and Camus’s conceptions of the Absurd. Then, the novel is interpreted in relation to the insufficiency of human knowledge and rational thought in terms of achieving comprehension transcending existence. Lastly, the novel is interpreted in relation to the narrator’s fear of death, with death as an element transcending existence and adding to its irrationality. Overall, the way in which the novel depicts a specific contraction resulting in the Absurd is illustrated.
Problems of Pad Welding Structural Steels with Martensitic Filler Metal
Authors: Tasak E. , Ziewiec A. , Zielińska-Lipiec A. , Ziewiec K. 
Published: July 2019

Abstract
There is a problem in obtaining a suitable impact strength of the padding weld after cladding with a martensitic filler metal. Too low annealing temperature below 580°C and the excessive annealing temperature above 650°C do not provide adequate impact strength of the padding weld. A heat treatment technology for mixed joints has been developed based on the results of the microscopic observations, X-ray diffraction measurements and transmission electron microscope examination. The problem was identified and a special technology of heat treatment for the dissimilar joint was elaborated. This technology provides a high impact resistance of the padding weld and an appropriate properties of the base material.
Analysis of Bone Wedge Dimensions Selection Methods in High Tibial Osteotomy
Authors: Urbanowski S. , Łuczkiewicz P. , Grymek S. 
Published: July 2019

ABSTRACT
The article presents the analysis of methods for selecting dimensions of bone wedge for high tibial osteotomy. The existing methods are described along with the procedure. In the following paragraphs, deficiencies in the selection of bone wedge dimensions and global trends in this field have been demonstrated. Based on the numerical analysis, the problem appearing in the wrong choice of bone wedge dimensions was illustrated.
An Influence of Factors of Flow Condition, Particle and Material Properties on Slurry Erosion Resistance
Authors: Buszko M. H. , Krella A. K. 
Published: July 2019

Abstract
The degradation of materials due to slurry erosion is the serious problem which occurs in the power industries. The paper presents actual knowledge about an influence of individual factors connected with flow conditions, particles and material properties on the slurry erosion resistance. Among the factors connected with operating conditions, an influence of impact angle, and velocity of impact, particle concertation and liquid temperature have been described. In case of the factors connected with solid particle properties, an influence of the size, shape and hardness have been discussed. In the part devoted to the impact of material properties, due to different types of materials, the issues of resistance to erosion of slurries related to the properties of steel, ceramics and polymers are discussed separately. In the paper has been shown that a change of any of mentioned factors causes a change in the erosion rate due to the synergistic effects that accompany to slurry degradation.
The Influence of Pulsating Tensile Stress on Residual Magnetic Field of P91 Steel Samples
Authors: Złocki A. , Roskosz M. , Kwaśniewski J. 
Published: July 2019

ABSTRACT
Measurements of Residual Magnetic Field RMF (the tangential component parallel to the load direction) were taken on the surface of P91 steel plate samples (X10CrMoVNb9-1) subjected to periodic pulsating tensile cyclic loads with the use of flux-gate and magneto impedance sensors, and preliminary measurement results are compiled and analyzed. The study investigates how the microstructure and load cycle parameters affect the RMF changes due to stress variations. Each combination of parameters: microstructure and load cycle corresponds to the characteristic variability pattern of magnetization and its maximum and minimum values.
Genitourinary Dysfunction Prevalence in Parkinson Disease Patients
Authors: Irene Rasanu 
Published: July 2019

Abstract
The goal of this study was to estimate the prevalence of patient-reported genitourinary dysfunction symptoms in Parkinson’s disease patients from the Southeastern Romania.
The study was performed on 86 patients with idiopathic Parkinson’s disease from 5 Outpatients Clinics of Constanta, 56% males, mean age 70.6 years, mean disease duration 6.33 years. The patients have been assessed for the presence of genitourinary symptoms using the Scale for Outcomes in Parkinson’s Disease for Autonomic Symptoms (SCOPA-AUT) as a self-administered questionnaire.
The vast majority of study population (98.8%) reported at least one genitourinary dysfunction. The most common urinary symptom was nocturia (95.3%, 95% CI 90.8-99.7), followed by pollakiuria (82.5%, 95% CI 74.4-90.5), difficulty passing urine and urge to urinate (each present in 76.7% of studied PD patients, 95% CI 67.4-85.3), incomplete bladder emptying (75.5%, 95% CI 66.4-84.5), urinary incontinence (67.4%, 95% CI 57.5-77.3). As frequency, most of the study subjects experienced genitourinary symptoms only “sometimes”. None of the investigated PD patients affected by genitourinary symptoms used specific medication therapy.