Multi-Office Audit Partners and Audit Implications

As the leader of an audit team, the audit partner can have a significant impact on the outcomes of an audit engagement. One hitherto unexplored aspect of partner assignments to audits is cases where they handle clients in multiple audit offices. I examine factors associated with the assignment of audit partners to multiple offices (henceforth multi-office partners or MOPs) and the implications of such assignments for audit quality. I document that audit firms assign partners to multiple offices to match partner expertise to client needs and to manage resource constraints in audit offices. Specifically, partners specializing in the financial sector, who report more skills on LinkedIn profiles, and have more professional experience, are more likely to be MOPs. Audit offices with fewer partner resources are more likely to share partners among the network of offices to mitigate resource constraints. In the audit quality analyses, I find that MOPs are, on average, associated with an increased likelihood of restatements, suggesting the negative impact of audit office resource constraints dominates the positive influence of partner expertise on audit quality. The negative effect of MOPs on audit quality exists for both local and non-local clients and is concentrated in MOPs who (1) are not industry specialists, (2) face greater information friction as the distance between different audit offices increases, and (3) have limited knowledge-sharing opportunities from audit offices.Business Administration/Accountin

<論説>スペインの市民階級 : セビリヤの場合

application/pdf大阪府立大學經濟研究. 1969, 14(4), p.1-20departmental bulletin pape

LD、高機能自閉症児とその母親への効果的な支援 ： 個別支援教室、家庭、中学校の連携を通して

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伝統産地の衰退・再生と事業継続・承継の重要性 : 群馬県桐生市を中心として

departmental bulletin pape

Factors influencing on creating the physical exercise habit of middle-aged people －Perspectives on past experience of participating in club sports and the cognition of sports－

departmental bulletin pape

Optimal stomatal behaviour around the world

© 2015 Macmillan Publishers Limited. All rights reserved. Stomatal conductance (g s) is a key land-surface attribute as it links transpiration, the dominant component of global land evapotranspiration, and photosynthesis, the driving force of the global carbon cycle. Despite the pivotal role of g s in predictions of global water and carbon cycle changes, a global-scale database and an associated globally applicable model of g s that allow predictions of stomatal behaviour are lacking. Here, we present a database of globally distributed g s obtained in the field for a wide range of plant functional types (PFTs) and biomes. We find that stomatal behaviour differs among PFTs according to their marginal carbon cost of water use, as predicted by the theory underpinning the optimal stomatal model and the leaf and wood economics spectrum. We also demonstrate a global relationship with climate. These findings provide a robust theoretical framework for understanding and predicting the behaviour of g s across biomes and across PFTs that can be applied to regional, continental and global-scale modelling of ecosystem productivity, energy balance and ecohydrological processes in a future changing climate

テニスにおけるサービスのパフォーマンス向上に関する研究

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Lifting Architecture of Invertible Deinterlacing

Several lifting implementation techniques for invertible deniterlacing are proposed in this paper. Firstly, the invertible deinterlacing is reviewed, and an efficient implementation is presented. Next, two deinterlacer-embedded lifting architectures of discrete wavelet transforms (DWT) is proposed. Performances are compared among several architectures of deinterlacing with DWT. The performance evaluation includes dual-multiplier and single-multiplier architectures. The number of equivalent gates shows that the deinterlacing-embedded architectures require less resources than the separate implementaion. Our experimental evaluation of the dual-multiplier architecture results in 0.8% increase in the gate count, whereas the separate implementation of deinterlacing and DWT requires 6.1% increase from the normal DWT architecture. For the proposed single-multiplier architecture, the gate count is shown to result in 4.5% increase, while the separate counterpart yields 10.7% increase.journal articl

<研究発表>Beowulf における異教的要素(昭和 56 年度定例会発表要旨)

departmental bulletin pape

Malpractice medica: un\u2019analisi economica

Si legge continuamente sui giornali di casi di errori medici e, di recente, hanno iniziato a diffondersi pubblicit\ue0 che rivendicano i diritti del malato, proponendo consulenti per valutare cause di risarcimento danni contro medici e ospedali. A che cosa corrisponde veramente questo fenomeno? In Italia c\u2019\ue8 pi\uf9 malasanit\ue0 ora di quanta ce ne fosse trent\u2019anni fa? Si tratta solo di un problema di qualit\ue0 dei servizi sanitari