bluuebunny/crossref_metadata_2025_split huggingface dataset:
SELSET RESERVOIR: DESIGN AND PERFORMANCE OF THE EMBANKMENT.
Authors: BISHOP A W , VAUGHAN P R 
Published: May 2011

The 130-ft high embankment at Selset Reservoir has been successfully constructed of clay of low permeabilhy in an area of high rainfall by using closely spaced drainage blankets to reduce the high pore-water pressures set up. Sand drains have been used to accelerate the consolidation of zones of soft clay in the foundation. Extensive field observations of Dore-water Dressure. both in the fill and in the foundation, have been made as a control measure during construction. The estimates of pore pressure made at the design stage are reviewed in the light of the results. The rise in groundwater level downstream of the cut-off on impounding has also been recorded. The effect of the resulting uplift on the stability of the downstream slope and south abutment, and itsc ontrol by relief wells, are also discussed.
A Tail-Payoff Puzzle in Dynamic Pollution Control
Authors: Iho Antti , Kitti Mitri 
Published: May 2011

Abstract
We analyze dynamic models with negative externalities occurring from production capital and input use. We uncover a puzzle related to such models: evaluated with a social welfare function, the steady-state outcome of a socially optimal policy, and thus the tail of the corresponding payoff sequence, may yield a smaller social payoff than a market outcome. The main questions we address are under what conditions this phenomenon arises and how general it is. We show that there are always Pareto-optimal policies which lead to the puzzle when the discount rate is fixed. In addition to discounting, the driving force of our results is that the periodic pollution and profits are linked to production capital. We demonstrate the puzzle with a model for controlling phosphorus losses from crop production. We argue that the puzzle should be taken into account in the policy analysis of dynamic problems, including negative externalities.
Industry- versus Task-Based Experience and Auditor Performance
Authors: Moroney Robyn , Carey Peter 
Published: May 2011

SUMMARY
The purpose of this study is to investigate the relative influence of industry- and task-based experience on auditor performance. Prior research has shown that both forms of experience can be beneficial, but studies thus far have not clarified their relative importance. Non-specialist auditor participants are used as they gain task experience across a range of industries, making it possible to disentangle the impact of each on performance. The literature indicates that the knowledge gained from industry-based experience can be applied to unfamiliar tasks set within a familiar industry context. Results from a behavioral experiment indicate that, as expected, industry-based experience has a more significant impact on auditor performance than task-based experience. Performance gains through industry experience are found to occur quickly and then level out. Reported results have implications for audit staff allocations to optimize auditor performance.
JEL Classifications: M42.
Data Availability: Data and the tasks used in this study are available on request.
Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
Authors: Chi Hsin-Yi , Chin Chen-Lung 
Published: May 2011

SUMMARY
This paper first examines whether the Big 4 audit quality is associated with auditor industry expertise, measured as both individual partner- and audit firm-level leadership. We focus on a sample of listed firms in Taiwan, where audit reports must be audited and signed by the two signing auditors as well as by an audit firm. For accruals analyses, we find that differential discretionary accruals due to industry expertise are driven by a combination of firm and partner expertise. For audit opinion analyses, we find that differential likelihood of a modified audit opinion (hereafter, MAO) is primarily attributable to signing auditor specialists. We also find that firm-level specialists alone are not associated with a higher likelihood of issuing a MAO. However, firm-level specialists, in combination with signing auditor specialists, can add something over and above the effects of the signing auditor specialists alone. Second, we further examine whether there is differential audit quality between signing auditors (i.e., lead and concurring auditors). We find that clients of lead signing auditor specialists, either alone or in conjunction with concurring auditor specialists, have smaller accruals and are more likely to receive a MAO compared to those of nonspecialists. However, concurring auditor specialists alone are not associated with higher audit quality, in terms of either smaller accruals or a higher MAO likelihood. Thus, we conclude that industry expertise is not homogeneous across individual auditors within the same audit firm in Taiwan.
Data Availability: Data are available from the sources identified in the text.
An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses
Authors: Hoag Matthew L. , Hollingsworth Carl W. 
Published: May 2011

SUMMARY
The objective of this study is to perform an intertemporal examination of audit fees paid to public accounting firms in association with the presence and subsequent remediation of a Section 404 material weakness. We examine a large sample of Section 404 audit opinions and audit fees over a four-year period (2004–2007) and find that audit fees decline for companies that remediate a material weakness, but show that the corresponding fee reductions do not occur instantaneously. Further, despite these observed fee reductions for remediating companies, we find that audit fees are 19 percent higher three years after the initial remediation as compared to a sample of companies who never report an adverse 404 opinion. We also find that fee premiums are nearly double for companies reporting consecutive adverse 404 opinions. Finally, we note that companies with a more severe company-level weakness pay a premium that is more than twice that of companies with an account-level weakness.
The Impact of Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments
Authors: Joe Jennifer , Wright, and Arnold , Wright Sally 
Published: May 2011

SUMMARY
We present evidence on the resolution of proposed audit adjustments during a unique time period, immediately following several U.S. financial scandals and surrounding calls for reforms in auditing and financial reporting, which culminated in the passage of the Sarbanes-Oxley Act (SOX). During this period, auditors and their clients faced increased scrutiny from investors and regulators. In addition, auditors had to contend with changed incentives, a new external regulator (i.e., the PCAOB), and upcoming annual PCAOB inspections. We extend prior studies by considering a broader range of factors potentially impacting the resolution of proposed adjustments, including the effect of client tenure, strength of internal controls, and repeat adjustments. Data on 458 proposed adjustments are obtained from the working papers of a sample of 163 audit engagements conducted during 2002 by a Big 4 firm. We find that 24.2 percent of proposed adjustments were subsequently waived. The results indicate audit adjustments are more likely to be waived for clients with whom the audit firm has had a longer relationship, although the pattern does not reflect favoring such clients. We also find that adjustments are more likely to be waived for repeat adjustments.
Data Availability: Due to a confidentiality agreement with the participating audit firm the data are proprietary.
Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms
Authors: Perols Johan 
Published: May 2011

SUMMARY
This study compares the performance of six popular statistical and machine learning models in detecting financial statement fraud under different assumptions of misclassification costs and ratios of fraud firms to nonfraud firms. The results show, somewhat surprisingly, that logistic regression and support vector machines perform well relative to an artificial neural network, bagging, C4.5, and stacking. The results also reveal some diversity in predictors used across the classification algorithms. Out of 42 predictors examined, only six are consistently selected and used by different classification algorithms: auditor turnover, total discretionary accruals, Big 4 auditor, accounts receivable, meeting or beating analyst forecasts, and unexpected employee productivity. These findings extend financial statement fraud research and can be used by practitioners and regulators to improve fraud risk models.
Data Availability: A list of fraud companies used in this study is available from the author upon request. All other data sources are described in the text.
Fraudulent Management Explanations and the Impact of Alternative Presentations of Client Business Evidence
Authors: Wright William F. , Berger Leslie 
Published: May 2011

SUMMARY
Fraud risk assessment remains a demanding and complex task for auditors (Allen et al. 2006; Wilks and Zimbelman 2004). Our research context is planning of an audit when an accounting fraud has been committed and management has provided a fraudulent explanation for better-than-expected profitability. We test whether a business model versus a chronological presentation of client strategic and business process evidence will result in more precise expectations of a client's nonfraudulent revenue and higher assessments of a seeded fraud. When management provided a fraudulent explanation, the users of the business model presentation achieved better judgments by making more valid use of nonfinancial performance measures relative to fraudulent assertions made by management. When management did not provide a fraudulent explanation, there were no differences in judgment performance given the two evidence presentations.
Data Availability Contact the first author.
Emotional Intelligence: The Role of Accounting Education and Work Experience
Authors: Cook Gail Lynn , Bay Darlene , Visser Beth , Myburgh Jean E , Njoroge Joyce 
Published: May 2011

ABSTRACT
Emotional intelligence may allow accountants to perform better in leadership, team building, client relations, and decision-making. Unfortunately, very little is known about the antecedents to emotional intelligence; however, there have been attempts to improve the emotional intelligence of university students through classroom exercises. It has also been suggested that work experience is instrumental in improving emotional intelligence. In this study, we examined the emotional intelligence of a total of 430 first- and fourth-year accounting and liberal arts students at three universities with accounting programs that include different liberal arts requirements. We also analyzed the relationship between four components of work experience and emotional intelligence. Our findings raise concerns for accounting program development and provide guidance for those seeking to facilitate relevant work experiences for students.
The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility
Authors: Knipe Patrick J , Bitter Michael E 
Published: May 2011

ABSTRACT
The in-charge accountant (ICA) for the Central Florida Emphysema Foundation (CFEF) audit engagement is left to wrap up the audit while the audit manager is away on vacation and the audit partner unexpectedly leaves for an out-of-state family funeral. Only one outstanding issue remains—accounting for a $5,000,000 cash bequest that CFEF received in the mail shortly after year-end. What is the appropriate accounting? After working through the issue, the ICA ends up on the opposite side of the fence from the client and even an audit partner from an associated firm. What should the ICA do?
This instructional case, based on a real-life experience, provides students the opportunity to gain a better understanding of an auditor's professional responsibilities through examination of the issues that arise in the audit of a not-for-profit entity. The case focuses students on important attributes one needs to be a successful CPA—ethics and integrity, perseverance, sound judgment, and decision-making and professional skepticism. Applying their knowledge of GAAP, auditing standards and the American Institute of Certified Public Accountants' [AICPA] (2010) Code of Professional Conduct, students will gain a better understanding of the types of situations that arise in practice and will confront the personal and professional choices that auditors must make.
Integrating Research into an Undergraduate Accounting Course
Authors: Irving James H 
Published: May 2011

ABSTRACT
Consistent with educational theory, research studies in accounting education substantiate claims of the benefits associated with active learning. This paper describes how I integrate research into an undergraduate accounting course using a pedagogical approach which fosters active learning. Throughout the course, students read and discuss excerpts from accounting journal articles related to class topics. These readings are intended to enhance students' understanding of the topics and develop their awareness of how accounting research and accounting practice are related. After becoming familiar with research articles and the research process, students are then challenged to complete a research study following the scientific method, in which they investigate research questions corresponding to the course content and test hypotheses using archival data. Results from a survey created to assess this research experience reveal that 94 percent of respondents indicated this project substantially improved their level of knowledge, skills, and abilities related to accounting. I supply instructional tools for faculty interested in implementing a similar program.
Ruckman, Inc.: Converting from U.S. GAAP to IFRS
Authors: Fay Rebecca , Brozovsky John A , Lobingier Patricia G 
Published: May 2011

ABSTRACT
This case is designed as a comprehensive review of significant differences between accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS) for specific topics covered during most Intermediate Accounting courses. The task requires you to analyze and evaluate a company's significant accounting policies for compliance with IFRS as you plan and conduct the conversion of a firm's financial statements from U.S. GAAP to IFRS. The skills developed throughout this case are currently in high demand as IFRS is quickly becoming the global norm in accounting standards and many multinational companies based in the U.S. are already affected by these standards. The Securities and Exchange Commission (SEC) has developed a roadmap that may require U.S. companies to begin adopting IFRS in 2015. You will be tested on your knowledge of IFRS on the CPA exam. The case is presented in two phases, allowing you to experience the conversion process from planning to execution.
Relating Operational and Financial Factors to Assess Risk and Identify Fraud in an Operational Setting
Authors: Gifford Richard H , Howe Harry 
Published: May 2011

ABSTRACT
The current literature and Statement on Auditing Standards (SAS) 99 emphasize the importance of relating operational factors to financial factors when evaluating the risk of fraud. The following case is based on an actual company and demonstrates how an understanding of the relationship between operational factors and financial reporting can aid an auditor in assessing risk and identifying fraud. The case also gives students an opportunity to directly evaluate internal control in an operational setting. The case is intended to strengthen students' critical thinking and analytical skills and to give them exposure to the importance of internal controls in an operational setting.
It's What's Outside that Counts: Do Extracurricular Experiences Affect the Cognitive Moral Development of Undergraduate Accounting Students?
Authors: Brown-Liburd Helen L , Porco Barbara M 
Published: May 2011

ABSTRACT
This study applies the psychological theories of Kohlberg (1969, 1979) and Rest (1986) and explores existing literature that investigates factors affecting the cognitive moral development of accountants (see Jones et al. [2003] for a review of this literature), while advancing discourse regarding the contributing factors of external classroom activities on the development of accounting students' moral growth. Using a sample of 396 undergraduate accounting students from across the United States, we examine the affect that internship experiences, prosocial behavior exhibited through volunteerism, Beta Alpha Psi Honor Society membership, and student government involvement have on their level of ethical development. Our results indicate that undergraduate accounting students who have interned with a public accounting firm, or participated in extracurricular activities involving volunteerism or membership in Beta Alpha Psi, demonstrate higher levels of cognitive moral development. Results with respect to involvement in student government and cognitive moral development are inconclusive, possibly due to the small number of participants who were involved in student government activities. We provide evidence that extracurricular activities have a positive impact on the ethical development of future accountants in that these activities prepare them to enter the industry with integrity, morals, and a solid grasp of professional ethics.
Force extension relaxation of medium force orthodontic latex elastics
Authors: Fernandes Daniel J. , Fernandes Gisele M. A. , Artese Flavia , Elias Carlos N. , Mendes Alvaro M. 
Published: May 2011

Abstract

Objective:
To evaluate the force extension relaxation of different manufacturers and diameters of latex elastics subjected to static tensile testing under dry and wet conditions.

Materials and Methods:
Sample sizes of 15 elastics from American Orthodontics (AO) (Sheboygan, Wis), TP (La Porte, Ind), and Morelli Orthodontics (Sorocaba SP, Brazil) were used. Equivalent medium force products were tested—3/16, 1/4, and 5/16 inch lumen size from each manufacturer—making a total of 1080 specimens. An apparatus was designed to simulate oral environments during elastics stretching. Forces were read after 1, 3, 6, 12, and 24 hour periods using the Emic Testing Machine (Emic Co., Sao Paulo, Brazil) with 30 mm/min cross-head speed and load cell of 20 N (Emic Co). Kruskal-Wallis and Dunn's tests were used to identify statistical significance.

Results:
Statistical differences between AO and the other brands were noted for all testing times. Significant variation in mechanical properties was observed in latex elastics from Morelli. Relationships among loads at the 0 hour time period were as follows: Morelli&gt;AO&gt;TP for 3/16 elastics (P  =  .0016), 1/4 elastics (P  =  .0016), and 5/16 elastics (P  =  .0087).

Conclusion:
Significant differences in force extension relaxation were noted for elastics from these manufacturers. Force relaxation over the 24 hour time period was AO&gt;Morelli&gt;TP for 3/16 elastics, AO&gt;TP&gt;Morelli for 1/4 elastics, and TP&gt;AO&gt;Morelli for 5/16 elastics. The force decay pattern showed a notable drop-off of forces during 0 to 3 hours, a slight increase in force values from 3 to 6 hours, and a progressive force reduction over 6 to 24 hours.
Efficacy of Metreleptin in Obese Patients With Type 2 Diabetes: Cellular and Molecular Pathways Underlying Leptin Tolerance
Authors: Moon Hyun-Seuk , Matarese Giuseppe , Brennan Aoife M. , Chamberland John P. , Liu Xiaowen , Fiorenza Christina G. , Mylvaganam Geetha H. , Abanni Luisa , Carbone Fortunata , Williams Catherine J. , De Paoli Alex M. , Schneider Benjamin E. , Mantzoros Christos S. 
Published: May 2011

OBJECTIVE
Metreleptin has been efficacious in improving metabolic control in patients with lipodystrophy, but its efficacy has not been tested in obese patients with type 2 diabetes.

RESEARCH DESIGN AND METHODS
We studied the role of leptin in regulating the endocrine adaptation to long-term caloric deprivation and weight loss in obese diabetic subjects over 16 weeks in the context of a double-blinded, placebo–controlled, randomized trial. We then performed detailed interventional and mechanistic signaling studies in humans in vivo, ex vivo, and in vitro.

RESULTS
In obese patients with diabetes, metreleptin administration for 16 weeks did not alter body weight or circulating inflammatory markers but reduced HbA1c marginally (8.01 ± 0.93–7.96 ± 1.12, P = 0.03). Total leptin, leptin-binding protein, and antileptin antibody levels increased, limiting free leptin availability and resulting in circulating free leptin levels of ∼50 ng/mL. Consistent with clinical observations, all metreleptin signaling pathways studied in human adipose tissue and peripheral blood mononuclear cells were saturable at ∼50 ng/mL, with no major differences in timing or magnitude of leptin-activated STAT3 phosphorylation in tissues from male versus female or obese versus lean humans in vivo, ex vivo, or in vitro. We also observed for the first time that endoplasmic reticulum (ER) stress in human primary adipocytes inhibits leptin signaling.

CONCLUSIONS
In obese patients with diabetes, metreleptin administration did not alter body weight or circulating inflammatory markers but reduced HbA1c marginally. ER stress and the saturable nature of leptin signaling pathways play a key role in the development of leptin tolerance in obese patients with diabetes.
Position Statement Executive Summary: Guidelines and Recommendations for Laboratory Analysis in the Diagnosis and Management of Diabetes Mellitus
Authors: Sacks David B. , Arnold Mark , Bakris George L. , Bruns David E. , Horvath Andrea Rita , Kirkman M. Sue , Lernmark Ake , Metzger Boyd E. , Nathan David M. 
Published: May 2011

BACKGROUND
Multiple laboratory tests are used in the diagnosis and management of patients with diabetes mellitus. The quality of the scientific evidence supporting the use of these assays varies substantially.

APPROACH
An expert committee compiled evidence-based recommendations for the use of laboratory analysis in patients with diabetes. A new system was developed to grade the overall quality of the evidence and the strength of the recommendations. A draft of the guidelines was posted on the Internet, and the document was modified in response to comments. The guidelines were reviewed by the joint Evidence-Based Laboratory Medicine Committee of the AACC and the National Academy of Clinical Biochemistry and were accepted after revisions by the Professional Practice Committee and subsequent approval by the Executive Committee of the American Diabetes Association.

CONTENT
In addition to the long-standing criteria based on measurement of venous plasma glucose, diabetes can be diagnosed by demonstrating increased hemoglobin A1c (HbA1c) concentrations in the blood. Monitoring of glycemic control is performed by the patients measuring their own plasma or blood glucose with meters and by laboratory analysis of HbA1c. The potential roles of noninvasive glucose monitoring, genetic testing, and measurement of autoantibodies, urine albumin, insulin, proinsulin, C-peptide, and other analytes are addressed.

SUMMARY
The guidelines provide specific recommendations based on published data or derived from expert consensus. Several analytes are found to have minimal clinical value at the present time, and measurement of them is not recommended.
Lossy double negative guiding layer optical sensors
Authors: Khozondar H. , Taya S. , Shabat M. , Mehjez E. 
Published: May 2011

AbstractWe proposed a three-layer waveguide as an optical sensor for homogeneous sensing applications. A guiding layer of the proposed structure is considered as lossy left-handed material (LHM) with simultaneously the complex negative electric permittivity ɛ and the complex negative magnetic permeability µ. We also assume a cladding layer to have an intensity-dependent refractive index. Sensitivity of the proposed optical waveguide sensor is derived and its dependence on different parameters of a waveguide is studied.