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.

Abstract TP77: Race/Ethnic Disparity Trends in tPA Administration in the United States

Stroke ◽  
2016 ◽  
Vol 47 (suppl_1) ◽  
Author(s):  
Michelle P Lin ◽  
Steven Cen ◽  
Amytis Towfighi ◽  
May Kim-Tenser ◽  
William Mack ◽  
...  
Keyword(s):  
United States ◽  
Ischemic Stroke ◽  
Acute Ischemic Stroke ◽  
Rate Ratio ◽  
The United States ◽  
Racial Groups ◽  
Primary Analysis ◽  
Targeted Interventions ◽  
Yearly Change ◽  
Administration Rate

Introduction: Prior studies have shown racial disparities in tPA use for acute ischemic stroke. With the implementation of nationwide quality improvement measures, we sought to describe the temporal change in racial disparity in tPA administration. Hypothesis: Disparity in tPA administration improved across all racial groups in the past decade Methods: Data were obtained from all US states that contributed to the Nationwide Inpatient Sample. All patients (N=5,932,175) admitted to hospitals between 2000 and 2010 with a discharge diagnosis of ischemic stroke (ICD9 codes) were included. Primary analysis was the proportion of patients who received tPA administration stratified by race (white, black, Hispanic, Asian) temporally. Survey-weighted Poisson regression was used to estimate the rate ratio and compare the trend for yearly change between race categories. Results: Of the patients with ischemic stroke, 55.4% were white, black 11.89%, Hispanic 5.32%, Asian 1.89%, others 1.77%, missing race 23.31%. tPA administration rate increased from 2000 to 2010 regardless of race. In 2000, tPA administration rate was 0.96%, 0.40%, 0.73%, 0.59% in white, black, Hispanic, Asian, respectively. In 2010, tPA administration rate was 4.0%, 2.14%, 2.09%, 2.13% respectively. The relative change was the greatest in black with rate ratio of 6.7 (5.95-7.54), compared to other racial groups, Asian 5.36 (4.23-6.78), Hispanic 3.93 (3.42-4.51), and white 3.88 (3.74-4.03). Conclusions: Over the last decade, the rate of tPA administration for acute ischemic stroke in the United States have increased for every racial group. There is a lasting but improved disparity in tPA administration in non-white race. Targeted interventions designed to increase treatment and close disparity gap focusing on culturally tailored education and communications to address barriers need to be further explored.

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.

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