514 research outputs found
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 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.
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