All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness

Purpose The purpose of this paper is to examine the impact hosting the Super Bowl has on audit completion and financial reporting timeliness for companies headquartered in Super Bowl hosting cities. Design/methodology/approach Using 16 years of financial reporting data, this study uses the Super Bowl and related activities, combined with required filings during “busy season,” as a natural experiment to examine how audit firms navigate short-term, exogenously imposed but anticipated, audit team capacity constraints. Findings Companies headquartered in a city hosting the Super Bowl, during busy season, have longer audit report lags (by approximately three days, in comparison to non-hosting busy season audits) and less timely securities and exchange commission (SEC) (10-K) filings. The authors find no evidence that Super Bowl hosting affects audit fees or earnings announcement timeliness. Practical implications When confronted with anticipated capacity shocks, audit firms take longer to complete the audit, absorbing the financial costs of the delay and maintaining audit quality, resulting in less timely financial reporting. Originality/value This study demonstrates the costs of Super Bowl-related inefficiencies and contributes to our understanding of how auditors navigate capacity shocks. This study provides evidence that auditors can effectively manage business risk and continue to facilitate providing timely and accurate information to financial statement users in the face of a capacity shock

A new vlf phenomenon- whistlers trapped below the protonosphere

Very low frequency whistler trapped below protonosphere identified through ground station measurements on Aerobee rocket and Alouette satellit

First-order melting of a weak spin-orbit Mott insulator into a correlated metal

The electronic phase diagram of the weak spin-orbit Mott insulator (Sr(1-x)Lax)3Ir2O7 is determined via an exhaustive experimental study. Upon doping electrons via La substitution, an immediate collapse in resistivity occurs along with a narrow regime of nanoscale phase separation comprised of antiferromagnetic, insulating regions and paramagnetic, metallic puddles persisting until x~0.04. Continued electron doping results in an abrupt, first-order phase boundary where the Neel state is suppressed and a homogenous, correlated, metallic state appears with an enhanced spin susceptibility and local moments. As the metallic state is stabilized, a weak structural distortion develops and suggests a competing instability with the parent spin-orbit Mott state.Comment: 5 pages, 4 figure

Order statistics and the linear assignment problem

Under mild conditions on the distribution functionF, we analyze the asymptotic behavior in expectation of the smallest order statistic, both for the case thatF is defined on (–, +) and for the case thatF is defined on (0, ). These results yield asymptotic estimates of the expected optiml value of the linear assignment problem under the assumption that the cost coefficients are independent random variables with distribution functionF

Analytic, Group-Theoretic Density Profiles for Confined, Correlated N-Body Systems

Confined quantum systems involving $N$ identical interacting particles are to be found in many areas of physics, including condensed matter, atomic and chemical physics. A beyond-mean-field perturbation method that is applicable, in principle, to weakly, intermediate, and strongly-interacting systems has been set forth by the authors in a previous series of papers. Dimensional perturbation theory was used, and in conjunction with group theory, an analytic beyond-mean-field correlated wave function at lowest order for a system under spherical confinement with a general two-body interaction was derived. In the present paper, we use this analytic wave function to derive the corresponding lowest-order, analytic density profile and apply it to the example of a Bose-Einstein condensate.Comment: 15 pages, 2 figures, accepted by Physics Review A. This document was submitted after responding to a reviewer's comment

Visualizing Landau levels of Dirac electrons in a one dimensional potential

Using scanning tunneling spectroscopy we have measured the response of Dirac electrons in a magnetic field to the presence of a well-defined smoothly varying 1D periodic potential. We find that the lower index Landau level energies reliably trace the potential variations, while the higher index levels appear surprisingly homogeneous. Modeling the effects of the periodic potential on the Landau level spectra, we show that the Landau level behavior encodes information on the spatial extent of the wavefunctions. The lower index maps reveal Landau level stripes, which would act as traps for chiral one-dimensional modes. Our findings have important implications for transport and magneto-resistance measurements in Dirac materials with engineered potential landscapes.Comment: Phys. Rev. Lett. (accepted

Pilot Testing Behavior Therapy for Chronic Tic Disorders in Neurology and Developmental Pediatrics Clinics

Comprehensive Behavioral Intervention for Tics (CBIT) is an efficacious treatment with limited regional availability. As neurology and pediatric clinics are often the first point of therapeutic contact for individuals with tics, the present study assessed preliminary treatment response, acceptability, and feasibility of an abbreviated version, modified for child neurology and developmental pediatrics clinics. Fourteen youth (9-17) with Tourette disorder across 2 child neurology clinics and one developmental pediatrics clinic participated in a small case series. Clinician-rated tic severity (Yale Global Tic Severity Scale) decreased from pre- to posttreatment, z = –2.0, P \u3c .05, r = –.48, as did tic-related impairment, z = –2.4, P \u3c .05, r = –.57. Five of the 9 completers (56%) were classified as treatment responders. Satisfaction ratings were high, and therapeutic alliance ratings were moderately high. Results provide guidance for refinement of this modified CBIT protocol

Theory of the Eigler-swith

We suggest a simple model to describe the reversible field-induced transfer of a single Xe-atom in a scanning tunneling microscope, --- the Eigler-switch. The inelasticly tunneling electrons give rise to fluctuating forces on and damping of the Xe-atom resulting in an effective current dependent temperature. The rate of transfer is controlled by the well-known Arrhenius law with this effective temperature. The directionality of atom transfer is discussed, and the importance of use of non-equlibrium-formalism for the electronic environment is emphasized. The theory constitutes a formal derivation and generalization of the so-called Desorption Induced by Multiple Electron Transitions (DIMET) point of view.Comment: 13 pages (including 2 figures in separate LaTeX-files with ps-\specials), REVTEX 3.