A decrease in reports on road-killed animals based on citizen science during COVID-19 lockdown

Background To avoid the uncontrolled spread of COVID-19 in early 2020, many countries have implemented strict lockdown measures for several weeks. In Austria, the lockdown in early spring has led to a significant drop in human outdoor activities, especially in road traffic. In Project Roadkill, a citizen science project which aims to collect data on road-killed animals, we observed a significant decrease in reported roadkills. Methods By asking the citizen scientists through a survey how their travelling routines were affected, we investigated if the observed decrease in roadkills was grounded in less animals being killed by traffic, or in citizen scientists staying at home and thus reporting less road-killed animals. Results A majority of the respondents stated that they felt to have reported less roadkills during the lockdown, regardless if they changed their travelling routine or not. This observation in combination with the overall decrease in road traffic indicates that fewer animals were killed during the lockdown. We conclude that when analyzing citizen science data, the effects of lockdown measures on reporting behaviour should be considered, because they can significantly affect data and interpretation of these data.

Not All Late Filers Are the Same: Distinguishing between Differences in Filing Behaviour

This paper investigates the association between private firms’ timeliness of financial reporting and financial health by exploring firms’ reporting behaviour over a longer period of time (9 years). We show that 9% of all firms are consistently late every year and find significant differences in the association between firms’ financial health and late filing depending on their past filing behaviour. We find a negative association between firms’ financial health and late filing. However, our research also shows the opposite (i.e., positive) association for firms who were late consistently. Our results suggest that other motivations besides obfuscating bad performance might cause firms to delay the disclosure of their financial statements.

The Dynamic Effects of Tax Audits

We study the effects of audits on long run compliance behaviour, using a random audit program covering more than 53,000 tax returns. We find that audits raise reported tax liabilities for five years after audit, effects are longer lasting for more stable sources of income, and only individuals found to have made errors respond to audit. 60-65% of revenue from audit comes from the change in reporting behaviour. Extending the standard model of rational tax evasion, we show these results are best explained by information revealed by audits constraining future misreporting. Together these imply that more resources should be devoted to audits, audit targeting should account for reporting responses, and performing audits has additional value beyond merely threatening them.

Why states inform: Compliance with self-reporting obligations in universal treaty regimes

Why do some states largely comply with their self-reporting obligations in international institutions, while others fulfil them only irregularly? In this article, I conduct the first large- N analysis of self-reporting that comprises several important areas of international cooperation. This analysis relies on an original and large dataset that covers self-reporting within 25 universal arms control, environmental and human rights agreements. The empirical results find little evidence for an intuitive view that the support of states for the respective treaties and the conformity of state policies with the general goals of those treaties drive compliance with self-reporting obligations. Instead, the article reveals that this compliance is mainly influenced by the reporting behaviour of the country’s regional peers and by national economic and administrative capacities.

How often do doctors report serious clinical incidents? A comparison to other healthcare workers and the experience of clinical incident reporting in the NHS.

Rationale, aims and objectives: Clinical incident reports are the primary means by which UK hospitals are alerted to avoidable harm in healthcare. However, data demonstrating the patterns in real-world reporting by healthcare workers have never been published in the UK. Though this journal has previously published survey data describing the discrepancies between respondents’ own behaviour compared to the incidence of perceived avoidable harm, we set out to collect data on actual reporting patterns between healthcare workers. Given the concerns raised by Robert Francis following the Mid-Staffordshire Inquiry, we specifically wished to examine the rate of reporting of doctors compared to other healthcare workers. Methods: We selected for incidents causing at least ‘moderate’ levels of harm, theorising that such levels of harm are most likely to be noticed by doctors. Data from 2011 to 2019 from the clinical governance departments of 2 NHS hospitals was requested and all available data subsequently charted. Results: This is the first study examining NHS incident reporting patterns in the medical profession. We demonstrated a stark level of underreporting of clinical incidents causing harm ranging from ‘moderate’ to death by doctors. This was particularly dramatic at the non-consultant grade level. In 1 hospital, only 2 deaths were reported by non-consultant grade doctors in 6 years. Notably 1 hospital had not stored any incident reporting data until 2017. Conclusion: The reporting behaviour of doctors has not significantly changed despite the Francis Reports. This could be improved by creating incentives for doctors to engage with patient safety initiatives and disclosure of error, as well as the use of automated systems.