What Do We Know About Data Breaches? Empirical Evidence from the United States

2020 ◽  
pp. 281-299
Author(s):  
Grzegorz Strupczewski
Keyword(s):  
United States ◽  
Empirical Evidence ◽  
The United States ◽  
Data Breaches

An Examination of Audit Quality Surrounding Within-Firm Engagement Office Changes

2021 ◽  
pp. 0148558X2110596
Author(s):  
Adam J. Greiner ◽  
Julia L. Higgs ◽  
Thomas J. Smith
Keyword(s):  
United States ◽  
Knowledge Transfer ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Resource Constraints ◽  
Discretionary Accruals ◽  
The United States ◽  
Primary Analysis ◽  
Quality Deterioration ◽  
Main Association

We examine the relation between within-firm office changes and audit quality in the United States. Our primary analysis documents a reduction in audit quality, measured using abnormal discretionary accruals and restatements, when the client is transferred to a smaller within-firm office (downsize effect). We are unable to find evidence that clients experience significant improvement in audit quality among transfers to a larger within-firm office (upsize effect). We then condition our sample on the change in the number of public clients of the receiving office to better understand the source of the underlying association. We find that our downsize effect is driven by offices experiencing a decrease in the number of public clients, suggesting that our main association is not entirely the result of resource constraints for the receiving office. We posit that this finding is consistent with audit quality deterioration among within-firm office changes to smaller offices driven, in part, by the receiving office’s inability to adequately overcome the knowledge transfer frictions that accompany a move to a new office. Our findings offer empirical evidence on consequences of within-firm office changes and are particularly relevant to regulators and preparers.

scholarly journals Security communities and the habitus of restraint: Germany and the United States on Iraq

2007 ◽  
Vol 33 (2) ◽  
pp. 285-305 ◽  
Author(s):  
CORNELIU BJOLA ◽  
MARKUS KORNPROBST
Keyword(s):  
United States ◽  
Empirical Evidence ◽  
Collective Identity ◽  
The United States ◽  
Internal Dynamics ◽  
Security Community ◽  
Norbert Elias ◽  
Security Communities

ABSTRACTBorrowing from Norbert Elias, we introduce the habitus of restraint to the study of security communities. This habitus constitutes a key dimension of the glue that holds security communities together. The perceived compatibility of practices emanating from the habitus that members hold fosters the collective identity upon which a security community is built. The violation of a member’s habitus by the practices of another member, however, disrupts the reproduction of collective identity and triggers a crisis of the security community. Our analysis of Germany’s reaction to Washington’s case for war against Iraq provides empirical evidence for the salience of the habitus for the internal dynamics of security communities.

Fertility and Longevity: A Soviet Interpretation

1977 ◽  
Vol 7 (4) ◽  
pp. 361-366
Author(s):  
Walter C. Mc Kain
Keyword(s):  
United States ◽  
Soviet Union ◽  
Empirical Evidence ◽  
Positive Association ◽  
Good Health ◽  
The United States ◽  
The Soviet Union ◽  
Long Life

Demographers in the United States as in the Soviet Union have explored the possibility that a positive association exists between the fertility of women and their longevity. Most Soviet researchers are convinced there is empirical evidence to support the hypothesis but their counterparts in the United States are less sanguine. The interrelationship between sex, fertility, good health and long life have intrigued philosophers, statisticians, physiologists and gerontologists and they have spawned a great variety of explanations.

Representative Bureaucracy: An Empirical Analysis

1975 ◽  
Vol 69 (2) ◽  
pp. 526-542 ◽  
Author(s):  
Kenneth John Meier
Keyword(s):  
United States ◽  
Empirical Evidence ◽  
Empirical Analysis ◽  
Civil Service ◽  
Secondary Analysis ◽  
The United States ◽  
Representative Bureaucracy ◽  
Special Services ◽  
The Future

Past theories of representative bureaucracy have four weaknesses: they assume that traditional controls are ineffective without empirical evidence, rely on secondary variables, omit the effects of lifetime socialization, and do not consider the role of individual bureaus. Because of these weaknesses, a representative bureaucracy need not be a responsive bureaucracy. Although restricted by secondary analysis, this paper seeks to eliminate these failings and empirically demonstrate the unrepresentative nature of the United States federal bureaucracy. The representativeness of various grade classifications, special services, and bureaus is also measured; and the United States upper civil service is compared to that of five other nations. After an attempt to measure the values of bureaucrats, the future concerns of the theory of representative bureaucracy are outlined.

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