bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analysis of Corporate Disclosures on Relative Performance Evaluation
Authors: Bannister James W. , Newman Harry A. 
Published: March 2008

The relative performance evaluation (RPE) hypothesis states that firms benefit from comparing their own performance to that of a peer group when evaluating the CEO's performance. Although in theory firms should be employing relative performance to evaluate the CEO, indirect empirical tests in the 1980s and 1990s generally fail to support the RPE hypothesis. This paper examines RPE-related disclosures found in the compensation committee reports provided in proxy statements to determine whether firms actually employ RPE, and to offer insight into why indirect tests generally fail to support the RPE hypothesis.
We find that firms do use RPE in determining executive compensation, thus supporting the RPE hypothesis, although RPE usage is not widespread. We also find that several key assumptions underlying prior indirect tests are misspecified for many firms, helping to explain the difficulty in detecting RPE in random samples of firms and suggesting improvements to methodologies employing indirect tests for RPE.
Our results also beg the question of why some firms use RPE while other firms do not. We find that RPE usage is positively related to greater monitoring and stakeholder concern about pay and performance, but that performance and CEO power and insulation from pressure do not explain cross-sectional variation in RPE usage. We also examine disclosures related to peer groups and adverse performance-related events since they indirectly relate to RPE and find that many firms filter out negative-performance-related events, but not positive ones. This is equivalent to using one-sided RPE, where a firm excuses the CEO from factors that affect industry performance adversely, but credits the CEO for factors that aid industry performance.
Audit Firm Size and Going-Concern Reporting Accuracy
Authors: Geiger Marshall A. , Rama Dasaratha V. 
Published: March 2008

Prior research suggests that the Big 4 audit firms are of higher quality than are non-Big 4 firms. However, existing tests for an association between audit firm size and reporting accuracy are indirect and provide mixed results. Our study extends this line of research by examining whether the Big 4 audit firms exhibit higher quality reporting by having fewer “audit-reporting errors” in the context of issuing going-concern modified reports. Our analyses examine both types of going-concern reporting errors (i.e., type I errors—modified opinions rendered to subsequently viable clients; and type II errors—unmodified opinions rendered to subsequently bankrupt clients) over an 11-year period. We also examine reporting error rate differences between the national second-tier firms and regional/local third-tier firms.
Our findings indicate that both type I and type II error rates for Big 4 audit firms are significantly lower compared to non-Big 4 firms. In contrast, we find no significant differences between the national second-tier and regional/local third-tier audit firms with respect to either type of reporting error. Our results provide evidence about a Big 4 audit quality difference in reporting on client's going-concern problems.
An Historical Overview and Comparison of Women and African-Americans in the Accounting Profession: 1960s–1990s
Authors: Robinson-Backmon Ida B. , Weisenfeld Leslie W. 
Published: March 2008

Although a reasonable body of research exists with respect to women and some for African-American accountants, no study has provided a comparison of both groups' experiences across similar periods. The purpose of this paper is to provide an historical overview and comparison of these two groups of accountants for the period 1960–1999 in an attempt to illuminate the reasons for their accomplishments and lack of accomplishments in the public accounting profession. A review of the 1960s indicates that although discrimination against women was evident, white females fared slightly better than African-Americans, who were virtually nonexistent in the U.S. public accounting profession (Hammond 1997). During the 1970s both groups were excluded from any meaningful participation and were discriminated against when employed in public accounting. An explanation for this phenomenon was provided in 1976, as a result of the Metcalf hearings, when the Big 8 accounting firms admitted that they had not sought out women and African-Americans in the past and indicated it would take time to train and develop these individuals to qualify for partnership levels (Wescott and Seiler 1986).While the number of women in the profession had increased dramatically by the 1980s the Big 8 firms' records with respect to women partners were among the worst when compared to other professions (Maupin 1991). By 1989 only 4.1 percent of partners were women and Big 8 Accounting firms showed very little interest in recruiting African-Americans, which led Mitchell and Flintall (1990, 59) to conclude that “although there are more black CPAs than in the past, proportionately blacks fare no better than they did in 1968.” During the 1990s the representation of African-Americans and women in top-level positions remained marginal since the ranks of partners, principals, directors, and senior managers continued to be filled primarily by white males (Kinard et al. 1998). Research with respect to both groups indicated that they thought their career advancement opportunities had been limited and by the end of 1999 women were still underrepresented in senior positions and African-Americans were still underrepresented at all levels in the public accounting profession.
REPLY TO COMMENTARY—Abraham Briloff's Lonely Hearts Club Tribute Band
Authors: Tinker Tony , Carter Chris 
Published: March 2008

Abe Briloff's restriction on the scope of critical accounting research—to the “sacred covenant” of auditing—does not square with his own avowals concerning the scope of public interest research. First, the restriction excludes from public interest scrutiny many emergent areas of accounting work. Second, evidence from decades of research into professions (including accounting) provides little ground for a theocratic liberalism that places trust in “The Profession” as a reliable custodian of the public's interest. Professions are no different from other commercial institutions under capitalism. They have a checkered history in effecting public interest concerns.
Sikka and Willmott offer an alternative program for critical accounting that is underwhelming in three respects. First, this program displays a limited understanding of Briloff's work. Second, absent of any comparable achievements to Briloff, Sikka and Willmott substitute an inferior product in terms of a picaresque narration of their “efforts,” “work-done,” and other process-oriented descriptions. Third, the exaggerated importance that they attach to collaborations with two Labor Members of Parliament betrays an infatuation that has the hallmark of what Marx called “Parliamentary Cretinism.”
AIR Inhaled Insulin Versus Subcutaneous Insulin
Authors: Wolzt Michael , de la Peña Amparo , Berclaz Pierre-Yves , Tibaldi Fabián S. , Gates Jeffrey R. , Muchmore Douglas B. 
Published: March 2008

OBJECTIVE—This study evaluated pharmacokinetic and glucodynamic responses to AIR inhaled insulin relative to subcutaneous insulin lispro, safety, pulmonary function, and effects of salbutamol coadministration.
RESEARCH DESIGN AND METHODS—Healthy, mildly asthmatic, and moderately asthmatic subjects (n = 13/group, aged 19–58 years, nonsmoking, and nondiabetic) completed this phase I, open-label, randomized, crossover euglycemic clamp study. Subjects received 12 units equivalent AIR insulin or 12 units subcutaneous insulin lispro or salbutamol plus AIR insulin (moderate asthma group only) before the clamp.
RESULTS—AIR insulin exposure was reduced 34 and 41% (both P &lt; 0.01) in asthmatic subjects (area under the curve0-t′, 24.0 and 21.1 nmol · min · l−1 in mild and moderate asthma subjects, respectively) compared with healthy subjects (35.2 nmol · min · l−1), respectively. Glucodynamic (G) effects were similar in healthy and mildly asthmatic subjects (Gtot = 38.7 and 23.4 g, respectively; P = 0.16) and were reduced in moderately asthmatic subjects (Gtot = 10.7 g). Salbutamol pretreatment (moderately asthmatic subjects) improved bioavailability. AIR insulin had no discernable effect on pulmonary function. AIR insulin adverse events (cough, headache, and dizziness) were mild to moderate in intensity and have been previously reported or are typical of studies involving glucose clamp procedures.
CONCLUSIONS—This study suggests that pulmonary disease severity and asthma treatment status influence the metabolic effect of AIR insulin in individuals with asthma but do not affect AIR insulin pulmonary safety or tolerability. In view of the potential interactions between diabetes treatment and pulmonary status, it is prudent to await the results of ongoing clinical trials in diabetic patients with comorbid lung disease before considering the use of inhaled insulin in such patients.
Evaluation of Diabetes and Cardiovascular Disease Print Patient Education Materials for Use With Low–Health Literate Populations
Authors: Hill-Briggs Felicia , Smith Andrea S. 
Published: March 2008

OBJECTIVE—Populations with the lowest literacy and health literacy in the U.S. are also among those disproportionately burdened by diabetes and its complications. Yet, suitability of publicly available diabetes and cardiovascular (CVD) patient education materials for these patients is not clear. We evaluated selected American Diabetes Association (ADA) and American Heart Association (AHA) print education materials for accessibility and usability characteristics.
RESEARCH DESIGN AND METHODS—English-language, print patient education brochures addressing lifestyle/behavioral management of diabetes and CVD were obtained from the ADA (n = 21) and the AHA (n = 19). Materials were evaluated using 32 criteria, 23 addressing literacy demand and 9 addressing behavioral activation, compiled from authoritative sources on development of low-literacy consumer health information.
RESULTS—Of the 32 criteria identified by two or more sources, ADA materials consistently met 11 (34%) and AHA materials consistently met 8 (25%). Criteria most frequently achieved were text case, use of cues (e.g., bullets) to emphasize key points, design of graphics/illustrations, some provision of “how to” information, and positive depiction of cultural images. The least consistently achieved criteria were reading grade, word usage (e.g., scientific jargon), sentence length, font size, line length, white space, visual organization, limited scope, clear and specific (e.g., step-by-step) behavioral recommendations, and demonstration of audience relevance and cultural appropriateness.
CONCLUSIONS—Materials consistently met few criteria for usability by patients with low literacy, limited prior medical knowledge, and/or limited resource availability. Use of available criteria and methods for increasing reach of print education materials to these underserved patient populations is indicated.
Cross-Sectional and Prospective Study of Lung Function in Adults With Type 2 Diabetes
Authors: Yeh Hsin-Chieh , Punjabi Naresh M. , Wang Nae-Yuh , Pankow James S. , Duncan Bruce B. , Cox Christopher E. , Selvin Elizabeth , Brancati Frederick L. 
Published: March 2008

OBJECTIVE—The aim of this study was to test the hypothesis that diabetes is independently associated with reduced lung function, both cross-sectionally and longitudinally.RESEARCH DESIGN AND METHODS—We conducted cross-sectional and prospective analyses of diabetes status and lung function decline using baseline and 3-year follow-up data on 1,100 diabetic and 10,162 nondiabetic middle-aged adults from the Atherosclerosis Risk in Communities (ARIC) Study. Forced vital capacity (FVC) and forced expiratory volume in 1 s (FEV1) were measured at baseline and at the 3-year follow-up using standard spirometry.RESULTS—At baseline, adults with diabetes had significantly lower predicted FVC (96 vs. 103%, P &lt; 0.001) and predicted FEV1 (92 vs. 96%, P &lt; 0.001) than those without diabetes. These differences remained significant after adjustment for demographic characteristics, adiposity, smoking, physical activity index, education, and ARIC field center. Graded, inverse associations were observed between hyperglycemia, diabetes severity (i.e., duration of diabetes and types of antidiabetes medications), and FVC and FEV1 (all Ptrend &lt; 0.001). In prospective analyses, FVC declined faster in diabetic adults than in their nondiabetic counterparts (64 vs. 58 ml/year, P = 0.01). Diabetes severity as indicated by intensity of antidiabetic treatment also showed graded relationships with the rate of FVC decline (P &lt; 0.01).CONCLUSIONS—These data support the notion that the lung is a target organ for diabetic injury. Additional research is required to identify pathophysiologic mechanisms and to determine clinical significance.
Cardiorespiratory Fitness as a Predictor of Cancer Mortality Among Men With Pre-Diabetes and Diabetes
Authors: Thompson Angela M. , Church Timothy S. , Janssen Ian , Katzmarzyk Peter T. , Earnest Conrad P. , Blair Steven N. 
Published: March 2008

OBJECTIVE—The purpose of this article was to examine the risk of cancer mortality across levels of fitness and to examine the fitness-mortality relation for site-specific cancers in men with pre-diabetes and diabetes.RESEARCH DESIGN AND METHODS—We examined the fitness-mortality relation for all-cause and site-specific cancer mortality among 18,858 men with pre-diabetes and 2,805 men with diabetes (aged 46.3 ± 9.7 years [mean ± SD]) from the Aerobics Center Longitudinal Study. We identified 719 cancer deaths during 354,558 person-years of risk. The duration of follow-up was 16.4 ± 7.8 years (range &lt;1–30.0 years).RESULTS—In men with pre-diabetes, moderate (hazard ratio 0.71 [95% CI 0.57–0.88]) and high fitness (0.76 [0.60–0.96]) were associated with lower risks of cancer mortality compared with the low-fit group in a model adjusted for age, examination year, smoking, alcohol use, fasting glucose concentration, previous cancer, and BMI. Similarly, for individuals with diabetes, moderate (0.53 [0.35–0.82]) and high fitness (0.44 [0.26–0.73]) were associated with lower risks of cancer mortality compared with the low-fit group. Among all men, being fit was associated with a lower risk of mortality from gastrointestinal (0.55 [0.39–0.77]), colorectal (0.53 [0.30–0.96]), liver (0.22 [0.07–0.71]), and lung cancer (0.43 [0.30–0.60]).CONCLUSIONS—In men with pre-diabetes and diabetes, higher levels of cardiorespiratory fitness were associated with lower risk of cancer mortality, particularly as a result of cancers of the gastrointestinal tract, compared with those who had low levels of fitness.
Role of Parental Monitoring in Understanding the Benefits of Parental Acceptance on Adolescent Adherence and Metabolic Control of Type 1 Diabetes
Authors: Berg Cynthia A. , Butler Jorie M. , Osborn Peter , King Gary , Palmer Debra L. , Butner Jonathan , Murray Mary , Lindsay Rob , Donaldson David , Foster Carol , Swinyard Michael , Wiebe Deborah J. 
Published: March 2008

OBJECTIVE—This study examined 1) whether the benefits of mothers’ and fathers’ accepting relationships with their adolescents regarding diabetes control were due to parental monitoring and 2) how parents together may provide sufficient acceptance and monitoring for diabetes management.
RESEARCH DESIGN AND METHODS—Adolescents aged 10–14 years with type 1 diabetes (n = 185) and their mothers (n = 185) and fathers (n = 145) completed assessments of parental acceptance and monitoring of diabetes tasks. Adolescents completed a modified version of the Self-Care Inventory (1) to measure adherence. A1C scores were used as a marker of glycemic control.
RESULTS—Mediational analyses revealed that the benefits of adolescents’ reports of fathers’ acceptance on A1C and mothers’ and fathers’ acceptance on better adherence were partially mediated by monitoring. Both mothers’ and fathers’ monitoring and fathers’ acceptance had independent effects in predicting adherence. However, only fathers’ monitoring had an independent effect on A1C. The effect of fathers’ monitoring on A1C occurred as fathers were monitoring at a lower level than mothers. Mothers’ and fathers’ reports of their own acceptance and monitoring were not associated with A1C or adherence.
CONCLUSIONS—Results reveal the importance of fathers’ acceptance and monitoring in diabetes management, a role that should be encouraged, despite the little attention it has received.
Mutations in the Glucokinase Gene of the Fetus Result in Reduced Placental Weight
Authors: Shields Beverley M. , Spyer Gill , Slingerland Annabelle S. , Knight Bridget A. , Ellard Sian , Clark Penelope M. , Hauguel-de Mouzon Sylvie , Hattersley Andrew T. 
Published: March 2008

OBJECTIVE—In human pregnancy, placental weight is strongly associated with birth weight. It is uncertain whether there is regulation of the placenta by the fetus or vice versa. We aimed to test the hypothesis that placental growth is mediated, either directly or indirectly, by fetal insulin.
RESEARCH DESIGN AND METHODS—Birth weight and placental weight were measured in 43 offspring of 21 parents with mutations in the glucokinase (GCK) gene (25 had inherited the mutation and 18 had not), which results in reduced fetal insulin secretion. Birth weight, placental weight, umbilical cord insulin, and maternal glucose and insulin concentrations were measured in 573 nondiabetic, healthy, term pregnancies.
RESULTS—GCK mutation carriers were lighter and also had smaller placentas (610 vs. 720 g, P = 0.042). This difference was also seen in 17 discordant sibling pairs (600 vs. 720 g, P = 0.003). GCK mRNA was not detected in the placenta by RT-PCR. In the normal pregnancies, placental weight was strongly correlated with birth weight (r = 0.61, P &lt; 0.001). Cord insulin concentrations were directly related to placental weight (r = 0.28) and birth weight (r = 0.36) (P &lt; 0.001 for both).
CONCLUSIONS—These results suggest that insulin, directly or indirectly, plays a role in placental growth, especially as a mutation in the GCK gene, which is known to only alter fetal insulin secretion, results in altered placental weight. This finding is consistent with the preferential localization of the insulin receptors in the fetal endothelium of the placenta in the last trimester of pregnancy.
Plasma Concentration of Asymmetric Dimethylarginine (ADMA) Predicts Cardiovascular Morbidity and Mortality in Type 1 Diabetic Patients With Diabetic Nephropathy
Authors: Lajer Maria , Tarnow Lise , Jorsal Anders , Teerlink Tom , Parving Hans-Henrik , Rossing Peter 
Published: March 2008

OBJECTIVE—To investigate whether circulating asymmetric dimethylarginine (ADMA) levels are predictive of cardiovascular events, decline in glomerular filtration rate (GFR), end-stage renal disease (ESRD), and all-cause mortality in type 1 diabetic patients.
RESEARCH DESIGN AND METHODS—We performed a prospective observational follow-up study including 397 type 1 diabetic patients with overt diabetic nephropathy (243 men aged 42.1 ± 10.5 years, GFR 76 ± 34 ml/min per 1.73 m2) and a control group of 175 patients with longstanding type 1 diabetes and persistent normoalbuminuria (104 men aged 42.7 ± 9.7 years, duration of diabetes 27.7 ± 8.3 years). Patients were followed for a median 11.3 years (range 0.0–12.9) with yearly measurements of GFR (51Cr-EDTA plasma clearance) in patients with diabetic nephropathy. Endpoints were fatal and nonfatal cardiovascular disease (CVD), decline in GFR, ESRD, and all-cause mortality.
RESULTS—Among patients with diabetic nephropathy, 37 patients (19.4%) with ADMA levels below the median, compared with 79 patients (43.4%) above the median, suffered a major cardiovascular event during the follow-up period (P &lt; 0.001). This effect persisted after adjustment for conventional CVD risk factors including baseline GFR (adjusted hazard ratio [HR] for elevated ADMA 2.05 [95% CI 1.31–3.20], P = 0.002). Furthermore, elevated ADMA levels predicted an increased rate of decline in GFR, development of ESRD, and all-cause mortality (P &lt; 0.001). After adjustment for well-known progression promoters, including baseline GFR, the HR (adjusted) was 1.85 (95% CI 0.99–3.46, P = 0.055) for ESRD comparing upper and lower median ADMA levels.
CONCLUSIONS—Plasma ADMA levels predict fatal and nonfatal cardiovascular events in patients with type 1 diabetic nephropathy. Furthermore, increased ADMA levels tend to contribute to increased risk of progressive diabetic kidney disease.
Translating the Diabetes Prevention Program Into an Urban Medically Underserved Community
Authors: Seidel Miriam C. , Powell Robert O. , Zgibor Janice C. , Siminerio Linda M. , Piatt Gretchen A. 
Published: March 2008

OBJECTIVE—The objective of this study was to determine if a community-based modified Diabetes Prevention Program Group Lifestyle Balance (GLB) intervention, for individuals with metabolic syndrome, was effective in decreasing risk for type 2 diabetes and cardiovascular disease (CVD) in an urban medically underserved community, and subsequently to determine if improvements in clinical outcomes could be sustained in the short term.
RESEARCH DESIGN AND METHODS—This nonrandomized prospective intervention study used a one-group design to test the effectiveness of a community-based GLB intervention. Residents from 11 targeted neighborhoods were screened for metabolic syndrome (n = 573) and took part in a 12-week GLB intervention (n = 88) that addressed safe weight loss and physical activity.
RESULTS—A marked decline in weight (46.4% lost ≥5% and 26.1% lost ≥7%) was observed in individuals after completion of the intervention. Of these subjects, 87.5% (n = 28) and 66.7% (n = 12) sustained the 5% and 7% reduction, respectively, at the 6-month reassessment. Over one-third of the population (43.5%, n = 30) experienced improvements in one or more component of metabolic syndrome, and 73.3% (n = 22) sustained this improvement at the 6-month reassessment. Additional improvements occurred in waist circumference (P &lt; 0.009) and blood pressure levels (P = 0.04) after adjustment for age, sex, race, mean number of GLB classes attended, and time.
CONCLUSIONS—Adults in an urban medically underserved community can decrease their risk for type 2 diabetes and CVD through participation in a GLB intervention, and short-term sustainability is feasible. Future research will include long-term follow-up of these subjects.