An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures

2012 ◽  
Vol 32 (2) ◽  
pp. 97-118 ◽  
Author(s):  
Alex Lyubimov ◽  
Vicky Arnold ◽  
Steve G. Sutton
Keyword(s):  
Professional Services ◽  
Punitive Damages ◽  
Litigation Risk ◽  
Accounting Firms ◽  
Audit Failure ◽  
Close Proximity ◽  
Compensatory Damages ◽  
Organizational Distance ◽  
Post Hoc ◽  
Main Effects

SUMMARY: Accounting firms have steadily increased the use of outsourcing and offshoring of professional services including independent audit procedures. While firms suggest that the work is of higher quality and similar litigation risk, questions remain as to whether public perceptions may be more negative. This paper examines liability associated with an audit failure when work is performed by another office of the same firm or outsourced to a separate firm, and whether the work is performed domestically or in another country. Results indicate main effects for outsourcing on compensatory damages and an interaction between outsourcing and offshoring on punitive damages. Surprisingly, jurors assess higher than expected litigation awards for a failure by another domestic office of the firm for punitive damages. This result suggests that the close proximity in terms of both geography and organizational distance of the domestic office of the firm leads jurors to find the audit failure less understandable. Post hoc analyses indicate that potential jurors perceive that work completed by another domestic office of the firm has the highest expected quality and lowest risk, while work that is outsourced offshore is expected to be lowest quality and highest risk—consistent with proximity theory.

scholarly journals Digit Variability in Carotenoid Scores Obtained with the Veggie Meter: A Pilot Study (P02-001-19)

2019 ◽  
Vol 3 (Supplement_1) ◽  
Author(s):  
Velarie Ansu ◽  
Stephanie Dickinson ◽  
Alyce Fly
Keyword(s):  
Indiana University ◽  
Left Hand ◽  
Funding Sources ◽  
Right Hand ◽  
Period Data ◽  
The Mean ◽  
The Right ◽  
Post Hoc ◽  
Main Effects ◽  
Mean Square Errors

Abstract Objectives To determine which digit and hand have the highest and lowest skin carotenoid scores, to compare inter-and-intra-hand variability of digits, and to determine if results are consistent with another subject. Methods Two subjects’ first(F1), second(F2), third(F3) and fifth(F5) digits on both hands were measured for skin carotenoids with a Veggie Meter, for 3 times on each of 18 days over a 37-day period. Data were subjected to ANOVA in a factorial treatment design to determine main effects for hand (2 levels), digits (4), and days (18) along with interactions. Differences between digits were determined by Tukey's post hoc test. Results There were significant hand x digit, hand x day, digit x day, and hand x digit x day interactions and significant simple main effects for hand, digit, and day (all P < 0.001). Mean square errors were 143.67 and 195.62 for subject A and B, respectively, which were smaller than mean squares for all main effects and interactions. The mean scores ± SD for F1, F2, F3, and F5 digits for the right vs left hands for subject A were F1:357.13 ± 45.97 vs 363.74 ± 46.94, F2:403.17 ± 44.77 vs. 353.20 ± 44.13, F3:406.76 ± 43.10 vs. 357.11 ± 45.13, and F5:374.95 ± 53.00 vs. 377.90 ± 47.38. For subject B, the mean scores ± SD for digits for the right vs left hands were F1:294.72 ± 61.63 vs 280.71 ± 52.48, F2:285.85 ± 66.92 vs 252.67 ± 67.56, F3:268.56 ± 57.03 vs 283.22 ± 45.87, and F5:288.18 ± 34.46 vs 307.54 ± 40.04. The digits on the right hand of both subjects had higher carotenoid scores than those on the left hands, even though subjects had different dominant hands. Subject A had higher skin carotenoid scores on the F3 and F2 digits for the right hand and F5 on the left hand. Subject B had higher skin carotenoid scores on F5 (right) and F1 (left) digits. Conclusions The variability due to hand, digit, and day were all greater than that of the 3 replicates within the digit-day for both volunteers. This indicates that data were not completely random across the readings when remeasuring the same finger. Different fingers displayed higher carotenoid scores for each volunteer. There is a need to conduct a larger study with more subjects and a range of skin tones to determine whether the reliability of measurements among digits of both hands is similar across the population. Funding Sources Indiana University.

scholarly journals The Effects of Toothbrush Wear on the Surface Roughness and Gloss of Resin Composites with Various Types of Matrices

2021 ◽  
Vol 9 (1) ◽  
pp. 8
Author(s):  
Murtadha AlAli ◽  
Nikolaos Silikas ◽  
Julian Satterthwaite
Keyword(s):  
Surface Roughness ◽  
Pairwise Comparisons ◽  
Resin Composites ◽  
Hybrid Resin ◽  
Before And After ◽  
Post Hoc ◽  
Main Effects ◽  
Toothbrush Wear

Objective: To evaluate and compare the surface roughness and gloss of a DMA-free composite and Bis-GMA-free composite with a DMA-based composite before and after toothbrushing simulation. Materials and Methods: Fifteen dimensionally standardised composite specimens of three nano-hybrid resin composites (Tetric EvoCeram, Admira Fusion, and Venus Diamond) were used. Five specimens from each composite were polished and then subjected to a toothbrushing simulator. Surface roughness (Ra) and gloss were measured before toothbrushing and after 5000, 10,000, 15,000, and 20,000 toothbrushing cycles. The data was analysed using 5 × 3 ANOVA to assess surface roughness and gloss values and pairwise comparisons in the form of Tukey post hoc tests were performed to interpret main effects. Results: For all tested materials, surface roughness increased, and gloss decreased after toothbrushing abrasion. Surface roughness (Ra) values ranged from 0.14 to 0.22 μm at baseline and increased to between 0.41 and 0.49 μm after 20,000 toothbrushing cycles. Gloss values ranged between 31.9 and 50.6 GU at baseline and between 5.1 and 19.5 GU after 20,000 toothbrushing cycles. The lowest initial Ra value was detected in Venus Diamond and the highest initial gloss value was detected in Tetric EvoCeram. Conclusions: Simulated toothbrushing abrasion led to an increase in surface roughness and a decrease in gloss for all tested materials. Venus Diamond had the smoothest surface and Tetric EvoCeram had the glossiest surface after polishing and following 20,000 cycles of toothbrushing abrasion. Admira Fusion demonstrated the roughest surface and had the lowest gloss values before and after toothbrushing abrasion.

Audit Firm Tenure, Audit Firm Size and Audit Quality

2014 ◽  
Vol 2 (4) ◽  
pp. 69-76
Author(s):  
Padri Achyarsyah ◽  
Molina Molina
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Professional Services ◽  
Primary Data ◽  
Accounting Firms ◽  
Client Engagement ◽  
Audit Firm ◽  
Client Relationship

Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor

Nine, Seven, Five, or Three: How Many Figures Do We Need for Assessing Body Image?

2005 ◽  
Vol 100 (2) ◽  
pp. 488-492 ◽  
Author(s):  
Neala Ambrosi-Randić ◽  
Alessandra Pokrajac-Bulian ◽  
Vladimir Takšić
Keyword(s):  
Body Image ◽  
Analysis Of Variance ◽  
Optimal Number ◽  
Female Students ◽  
Validity And Reliability ◽  
Main Effect ◽  
Dependent Variables ◽  
Post Hoc ◽  
Main Effects

320 Croatian female students ( M = 20.4 yr.) were recruited to examine the validity and reliability of figural scales using different numbers of stimuli (3, 5, 7, and 9) and different serial presentation (serial and nonserial order). A two-way analysis of variance (4 numbers × 2 orders of stimuli) was performed on ratings of current self-size and ideal size as dependent variables. Analysis indicated a significant main effect of number of stimuli. This, together with post hoc tests indicated that ratings were significantly different for a scale of three figures from scales of more figures, which in turn did not differ among themselves. Main effects of order of stimuli, as well as the interaction, were not significant. The results support the hypothesis that the optimal number of figures on a scale is seven plus (or minus) two.

scholarly journals Effects of symmetry and familiarity on the attractiveness of human faces

Psihologija ◽  
2016 ◽  
Vol 49 (3) ◽  
pp. 301-311 ◽  
Author(s):  
Tatjana Mentus ◽  
Slobodan Markovic
Keyword(s):  
Facial Attractiveness ◽  
Cognitive Factor ◽  
Perceptual Factor ◽  
Main Effect ◽  
Perfect Symmetry ◽  
Post Hoc ◽  
Human Faces ◽  
Main Effects ◽  
Unfamiliar Faces ◽  
Font Color

The effects of both symmetry (perceptual factor) and familiarity (cognitive factor) on facial attractiveness were investigated. From the photographs of original slightly asymmetric faces, symmetric left-left (LL) and right-right (RR) versions were generated. Familiarity was induced in the learning block using the repetitive presentation of original faces. In the test block participants rated the attractiveness of original, previously seen (familiar) faces, original, not previously seen faces, and both LL and RR versions of all faces. The analysis of variance showed main effects of symmetry. Post hoc tests revealed that asymmetric original faces were rated as more attractive than both LL and RR symmetric versions. Familiarity doesn?t have a significant main effect, but the symmetry-familiarity interaction was obtained. Additional post hoc tests indicated that facial attractiveness is positively associated with natural slight asymmetry rather than with perfect symmetry. Also, unfamiliar LL symmetric versions were rated as more attractive than familiar LL versions, whereas familiar RR versions were rated as more attractive than RR unfamiliar faces. These results suggested that symmetry (perceptual factor) and familiarity (cognitive or memorial factor) play differential roles in facial attractiveness, and indicate a relatively stronger effect of the perceptual compared to the cognitive factor. [Projekat Ministarstva nauke Republike Srbije, br. ON179018 i br. ON179033] <br><br><font color="red"><b> This article has been corrected. Link to the correction <u><a href="http://dx.doi.org/10.2298/PSI1701101E">10.2298/PSI1701101E</a><u></b></font>

The Effects of Not-for-Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax-Exempt Status

2001 ◽  
Vol 23 (2) ◽  
pp. 50-58 ◽  
Author(s):  
Kathryn J. Jervis Wilkicki
Keyword(s):  
Local Property ◽  
Two Dimensions ◽  
Accounting Firms ◽  
For Profit ◽  
Not For Profit ◽  
Tax Practitioners ◽  
State Income Tax ◽  
Tax Exempt ◽  
State Income ◽  
Main Effects

I investigate whether the hospital tax-exemption decision is a function of (1) reported profits and (2) the amount of charitable care provided. Tax practitioners from public accounting firms made decisions about whether the hospital should maintain federal and state income tax and local property tax exemptions. A between-subject design was used with cases at two dimensions: reported profits (high and low) and level of charitable care (high and low). Findings revealed that the main effects of reported profits and charitable care do not independently appear to affect respondents' perceptions about tax exemption. However, when charitable care is low, respondents' perceptions about tax exemption were negatively influenced by high reported profits.

scholarly journals Dose-Response Effects of Strawberries on Atherogenic Lipoproteins: A Randomized Controlled Crossover Trial

2020 ◽  
Vol 4 (Supplement_2) ◽  
pp. 75-75
Author(s):  
Ann Skulas-Ray ◽  
Chesney Richter ◽  
Trent Gaugler ◽  
Stacey Meily ◽  
Kristina Petersen ◽  
...  
Keyword(s):  
Low Dose ◽  
Optimal Dose ◽  
Serum Lipoprotein ◽  
High Dose ◽  
Funding Sources ◽  
Supplementation Period ◽  
Freeze Dried ◽  
Middle Aged Adults ◽  
Post Hoc ◽  
Main Effects

Abstract Objectives Previous research indicates that consumption of strawberries may provide benefits for reduction of atherogenic lipoproteins but has not identified an optimal dose. Our objective was to evaluate effects of 2 doses of strawberry powder, approximately equivalent to 1 and 3 servings of strawberries per day, on serum lipoprotein concentrations. Methods Middle-aged adults (n = 40, age 49 ± 1 year) with elevated LDL-C (140 ± 4 mg/dL) and elevated BMI (29.4 ± 0.4 kg/m2) consumed 0 g/d (control), 13 g/d (low-dose), and 40 g/d (high-dose) of freeze-dried strawberry powder in a randomized crossover design (4-week supplementation periods separated by a 2 week compliance break). Fasting blood samples were obtained on two separate days (and averaged) at study-entry baseline and following each supplementation period. Results There were significant main effects of treatment (P ≤ 0.05) for calculated LDL-C, nonHDL-C, and total cholesterol (TC). In post hoc tests, the low-dose resulted in 5% lower LDL-C vs. the high-dose (P = 0.01), 4% lower nonHDL-C vs. control (P = 0.04), and 3% lower TC for the low-dose vs. control and high-dose (P ≤ 0.04). Compared to baseline, low-dose strawberry supplementation also significantly reduced direct LDL-C (−6.8 mg/dL, P = 0.02), but there was not a main effect of treatment. Conclusions Our results suggest that low-dose supplementation with freeze dried strawberry powder, roughly equivalent to one serving of strawberries per day, was superior to high-dose supplementation for improving atherogenic lipoproteins in overweight adults. Funding Sources California Strawberry Commission.

Relationship between Competitive Trait Anxiety, State Anxiety, and Golf Performance: A Field Study

1980 ◽  
Vol 2 (2) ◽  
pp. 148-154 ◽  
Author(s):  
Robert S. Weinberg ◽  
Marvin Genuchi
Keyword(s):  
Trait Anxiety ◽  
State Anxiety ◽  
Lower State ◽  
Anxiety State ◽  
Muscle Coordination ◽  
Main Effect ◽  
And Performance ◽  
Performance Results ◽  
Post Hoc ◽  
Main Effects

The purpose of the present investigation was to determine the relationship between competitive trait anxiety (CTA), state anxiety, and golf performance in a field setting. Ten low, moderate, and high CTA collegiate golfers (N = 30) performed in a practice round on Day 1 and Day 2 of a competitive tournament. State anxiety results indicated a significant CTA main effect with low CTA subjects displaying lower state anxiety than moderate or high CTA subjects. The competition main effect was also significant, with post hoc tests indicating higher levels of state anxiety during Day 1 and Day 2 than during the practice round. Performance results produced a significant CTA main effect with low CTA subjects displaying higher levels of performance than moderate or high CTA subjects. Correlations between SCAT and state anxiety indicated that SCAT was a good predictor of precompetitive state anxiety. The direction of state anxiety and performance CTA main effects provide support for Oxendine's (1970) contentions that sports requiring fine muscle coordination and precision (e.g., golf) are performed best at low levels of anxiety. Future directions for research are offered.

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