DO JURORS HOLD AUDITORS TO A DIFFERENT NEGLIGENCE STANDARD UNDER U.S. GAAP AND IFRS?

In order to fulfill the requirements of East Carolina University’s Honors College, I created the research study described in this paper to examine the effects on auditor liability under United States Generally Accepted Accounting Principles compared to the International Financial Reporting Standards. The Financial Accounting Standards Board and the International Accounting Standards Board have been working towards convergence between U.S. GAAP, a rules-based system, and IFRS, a principles-based system. This research study examines whether potential jurors would hold auditors to a different negligence standard between rules-based and principles-based accounting. This study also explores how juror assessments of auditor responsibility differ when auditor liability is limited, as opposed to, unlimited. An experiment was conducted with students at a large state university representing jurors. I found evidence that auditor liability was held to a higher dollar value under unlimited liability and when relevant accounting standards were rules-based

HIV Clinical Pathway: A New Approach to Combine Guidelines and Sustainability of Anti-Retroviral Treatment in Italy

<div><p>The present article describes the case study of a “real world” HIV practice within the debate concerning the strategic role of Clinical Governance (CG) tools in the management of a National Healthcare System’s sustainability. The study aimed at assessing the impact of a Clinical Pathway (CP) implementation, required by the Regional Healthcare Service, in terms of effectiveness (virological and immunological conditions) and efficiency (economic resources absorption), from the budget holder perspective. Data derived from a multi-centre cohort of patients treated in 6 Hospitals that provided care to approximately 42% of the total HIV+ patients, in Lombardy Region, Italy. Two phases were compared: Pre-CP (2009–2010) <i>vs</i>. Post-CP implementation (2011–2012). All HIV infected adults, observed in the participating hospitals during the study periods, were enrolled and stratified into the 3 categories defined by the Regional CP: first-line, switch for toxicity/other, and switch for failure. The study population was composed of 1,284 patients (Pre-CP phase) and 1,135 patients (Post-CP phase). The results showed that the same level of virological and immunological effectiveness was guaranteed to HIV+ patients: 81.2% of Pre-CP phase population and 83.2% of Post-CP phase population had undetectable HIV-RNA (defined as <50 copies/mL) at 12-month follow up. CD4⁺ cell counts increased by 28 ± 4 cells/mm³ in Pre-CP Phase and 39 ± 5 cells/mm³ in Post-CP Phase. From an economic point of view, the CP implementation led to a substantial advantage: the mean total costs related to the management of the HIV disease (ART, hospital admission and laboratory tests) decreased (-8.60%) in the Post-CP phase (p-value < 0.0001). Results confirmed that the CP provided appropriateness and quality of care, with a cost reduction for the budget holder.</p></div

Patients’ baseline characteristics, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).

<p>Patients’ baseline characteristics, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).</p

Reasons for therapy switch at baseline in patients who switched for Toxicity/other, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).

<p>Reasons for therapy switch at baseline in patients who switched for Toxicity/other, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).</p

Patients with undetectable HIV-RNA at 12-month follow up, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).

<p>Patients with undetectable HIV-RNA at 12-month follow up, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).</p

CD4+ distribution in the study population, at baseline and 12-month follow up, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).

<p>CD4+ distribution in the study population, at baseline and 12-month follow up, Lombardy Region, Italy, comparing Pre-CP (2009–2010) and Post-CP (2011–2012).</p