4,576 research outputs found
Dark Matter Production Associated With a Heavy Quarkonium at B Factories
We investigate light dark matter production associated with a heavy
quarkonium at B factories in a model-independent way by adopting the effective
field theory approach for the interaction of dark matter with standard model
particles. We consider the effective operators for the dark matter-heavy quark
interaction, which are relevant to the production of dark matter associated
with a heavy quarkonium. We calculate the cross sections for dark matter
production associated with a J/psi or eta_c to compare with the standard model
backgrounds. We set bounds on the energy scale of new physics for various
effective operators and also obtain the corresponding limits for the dark
matter-nucleon scattering cross sections for light dark matter with mass of the
order of a few GeV.Comment: 13 pages, 5 figures, references adde
Scattering Amplitudes For All Masses and Spins
We introduce a formalism for describing four-dimensional scattering
amplitudes for particles of any mass and spin. This naturally extends the
familiar spinor-helicity formalism for massless particles to one where these
variables carry an extra SU(2) little group index for massive particles, with
the amplitudes for spin S particles transforming as symmetric rank 2S tensors.
We systematically characterise all possible three particle amplitudes
compatible with Poincare symmetry. Unitarity, in the form of consistent
factorization, imposes algebraic conditions that can be used to construct all
possible four-particle tree amplitudes. This also gives us a convenient basis
in which to expand all possible four-particle amplitudes in terms of what can
be called "spinning polynomials". Many general results of quantum field theory
follow the analysis of four-particle scattering, ranging from the set of all
possible consistent theories for massless particles, to spin-statistics, and
the Weinberg-Witten theorem. We also find a transparent understanding for why
massive particles of sufficiently high spin can not be "elementary". The Higgs
and Super-Higgs mechanisms are naturally discovered as an infrared unification
of many disparate helicity amplitudes into a smaller number of massive
amplitudes, with a simple understanding for why this can't be extended to
Higgsing for gravitons. We illustrate a number of applications of the formalism
at one-loop, giving few-line computations of the electron (g-2) as well as the
beta function and rational terms in QCD. "Off-shell" observables like
correlation functions and form-factors can be thought of as scattering
amplitudes with external "probe" particles of general mass and spin, so all
these objects--amplitudes, form factors and correlators, can be studied from a
common on-shell perspective.Comment: 79 page
WHAT DO AUDITORS PROMISE THEIR GOVERNMENTAL AUDIT CLIENTS? WHAT DO GOVERNMENTAL AUDIT CLIENTS WANT? AUDIT PROPOSAL EVIDENCE FROM GOVERNMENTAL AUDIT PROCUREMENT PROCESSES
This dissertation, consisting of two studies, analyzes a dataset of audit proposals to investigate auditors’ impression management strategies and audit procurement quality in the public sector. Text based analytic methods are employed to examine the content of audit proposals, which were submitted for government audit engagements in fifteen states.
The first study investigates auditors\u27 marketing language and hypothesizes that CPA firms will project a cooperative, non-independent image in audit proposals to impress potential clients. The results suggest that CPA firms, especially larger ones, project a persona of a cooperative and trustworthy service provider than to present themselves as independent auditors. In addition, CPA firms self-portray more independence when client management is involved in a procurement process compared to when an independent state audit agency selects the auditor. Responding to the PCAOB\u27s (2013) concern about auditors\u27 commercial interests and marketing materials, the findings suggest that CPA firms’ marketing language may threaten perceived auditor independence and thus are important to regulators, practitioners, and decision makers.
The second study examines the association between auditor selection and perceived audit service qualities in audit proposals. Based on agency theory and prior research, this study predicts that government clients will choose an auditor whose audit proposal reflects more perceived audit quality attributes and that this association will be stronger for states with higher political competition or lower perceived risk of corruption. The results indicate that government clients tend to select an auditor who emphasizes competence, is a predecessor auditor, and, is less expensive. The findings provide insights into governmental audit procurement practices and the determinants of auditor selection decisions in the public sector.
The dissertation contributes to the literature by creating a new, unexplored dataset of audit proposals, developing and validating linguistic categories related to the concepts of auditor independence, relationship marketing, and competence, and exploring potential threat of audit firms’ marketing materials to the appearance of auditor independence
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