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

Additional file 1: of Durability of switch regimens based on rilpivirine or on integrase inhibitors, both in association with tenofovir and emtricitabine, in HIV-infected, virologically suppressed patients

Specific PIs and NNRTIs ongoing at baseline. (DOCX 12 kb

Long-term efficacy and safety of rilpivirine plus abacavir and lamivudine in HIV-1 infected patients with undetectable viral load

<div><p>Introduction</p><p>A regimen with rilpivirine (RPV), abacavir (ABC) and lamivudine (3TC) is simple and may allow the sparing of tenofovir and protease inhibitors. However, data on use of this combination as a strategy of switch are limited. Aims of the study were to assess the long-term efficacy and safety of this regimen.</p><p>Methods</p><p>Retrospective study on HIV-1 infected patients followed at the Infectious Disease Department of the San Raffaele Scientific Institute, HBsAg-negative, HLA B5701-negative, with no documented resistance to RPV, ABC and 3TC, with HIV-RNA<50 copies/mL who started RPV plus ABC/3TC from March 2013 to September 2015.</p><p>The primary outcome was durability [no treatment failure (TF)]. Secondary objectives were to evaluate changes in immunological, metabolic and other safety parameters.</p><p>TF was defined as the occurrence of virological failure (VF, 2 consecutive values >50 copies/mL) or discontinuation of any drug in the regimen for any reason.</p><p>Patients’ follow-up accrued from the date of RPV plus ABC/3TC initiation to the date of TF (VF or discontinuation of any drug in the regimen) or to the date of last available visit.</p><p>Time to TF was evaluated by use of the Kaplan-Meier curves. Mixed linear models were applied to evaluate changes in immunological, metabolic and other safety parameters.</p><p>Results and discussion</p><p>In this analysis, 100 patients starting RPV plus ABC/3TC were included. By 12, 24 and 36 months after switching to RPV plus ABC/3TC, the proportions of individuals without TF were 88% [95% confidence interval (CI): 79%-93%], 82% (95% CI:73%-89%) and 78% (95% CI:68%-86%), respectively. Time to TF was not significantly influenced by CD4+ nadir (≤200 vs >200 cells/μl; log-rank test: p = 0.311) or pre-ART viral load (<100000 vs ≥100000 copies/mL; log-rank test: p = 0.574) or the type of previous antiretroviral regimen (PI+2NRTIs vs NNRTI+2NRTIs vs Other; log-rank test: p = 0.942).</p><p>Over a median follow-up of 2.9 years (IQR: 1.9–3.5), 26 subjects discontinued the treatment [10 due to toxicity, 7 for interactions with other drugs, 3 due to cardiovascular risk concern, 2 due to single viral blip, 1 due to VF, 1 for asthma, 1 patient’s decision, 1 due to enrolment in a study protocol].</p><p>Conclusions</p><p>In this retrospective study, long-term use of RPV plus ABC/3TC regimen is effective and safe. Efficacy of this regimen was not found to be affected by low CD4+ nadir or high pre-ART viral load.</p></div

Additional file 2: Table S1. of Associations of statins and antiretroviral drugs with the onset of type 2 diabetes among HIV-1-infected patients

Exposure to antiretroviral drugs during follow-up according to occurrence of type 2 diabetes. (DOCX 15 kb

Patients’ characteristics at the start of the RPV plus ABC/3TC regimen.

<p>Patients’ characteristics at the start of the RPV plus ABC/3TC regimen.</p

VLC patients: RH of various endpoints from fitting a Cox regression analysis.

<p>VLC patients: RH of various endpoints from fitting a Cox regression analysis.</p

Characteristics of patients—VLC group: CD4 count less than 200 or AIDS.

<p>Characteristics of patients—VLC group: CD4 count less than 200 or AIDS.</p

Characteristics of patients—LC group: CD4 ≤350 cells/mm³ or AIDS.

<p>Characteristics of patients—LC group: CD4 ≤350 cells/mm³ or AIDS.</p

Kaplan Meier curves of the probability of reaching the different end-points according to the PI/r component of the initial cART regimen in 1362 HIV positive LC patients.

<p>Kaplan Meier curves of the probability of reaching the different end-points according to the PI/r component of the initial cART regimen in 1362 HIV positive LC patients.</p

Univariate mixed linear models: Annual changes in immunological, metabolic and other safety parameters while on treatment with a RPV plus ABC/3TC regimen.

<p>Univariate mixed linear models: Annual changes in immunological, metabolic and other safety parameters while on treatment with a RPV plus ABC/3TC regimen.</p