Discussant\u27s response to Using regression analysis to assist audit judgments in substantive testing

https://egrove.olemiss.edu/dl_proceedings/1089/thumbnail.jp

Discussant\u27s response to an analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing

https://egrove.olemiss.edu/dl_proceedings/1148/thumbnail.jp

Discussant\u27s response to Why the auditing standards on evaluating internal control needed to be replaced

https://egrove.olemiss.edu/dl_proceedings/1038/thumbnail.jp

Discussant\u27s response to SAS 34 procedures vs. forecast reviews: The gap in GAAS

https://egrove.olemiss.edu/dl_proceedings/1139/thumbnail.jp

Inflation as a Probe of Short Distance Physics

We show that a string-inspired Planck scale modification of general relativity can have observable cosmological effects. Specifically, we present a complete analysis of the inflationary perturbation spectrum produced by a phenomenological Lagrangian that has a standard form on large scales but incorporates a string-inspired short distance cutoff, and find a deviation from the standard result. We use the de Sitter calculation as the basis of a qualitative analysis of other inflationary backgrounds, arguing that in these cases the cutoff could have a more pronounced effect, changing the shape of the spectrum. Moreover, the computational approach developed here can be used to provide unambiguous calculations of the perturbation spectrum in other heuristic models that modify trans-Planckian physics and thereby determine their impact on the inflationary perturbation spectrum. Finally, we argue that this model may provide an exception to constraints, recently proposed by Tanaka and Starobinsky, on the ability of Planck-scale physics to modify the cosmological spectrum.Comment: revtex, 8 pages, eps figures included, references adde

Analytical procedure results as substantive evidence

https://egrove.olemiss.edu/dl_proceedings/1085/thumbnail.jp

Investigation of Ceramic, Graphite, and Chrome-plated Graphite Nozzles on Rocket Engine

The use of ceramic material for rocket nozzles and the effectiveness of preventing oxidation and erosion of graphite nozzles by chrome-plating the internal surface were investigated. A supported ceramic nozzle, cracked by initial operation, was operated a second time without further cracking or damage. Chrome-plating the internal surface of graphite nozzles effectively prevented oxidation and erosion that occurred during operation with unprotected graphite

Audit technology and preferences for auditing standards

This paper investigates factors associated with audit firm positions on Auditing Standards Board issues during the three-year period ending during 1984. The major finding is that firms with relatively structured audit technologies tend to favor proposed statements while firms with relatively unstructured technologies do not. Audit firm size is not associated with firm position. Also, Big 8 firms favoring proposed statements have lower staff-to-partner ratios and concentrate less in auditing. The staff-to-partner ratio is negatively associated with technology. The results' implications for auditing profession organization studies and auditing and financial reporting research are investigated.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/26243/1/0000323.pd

Tachyacoustic Cosmology: An Alternative to Inflation

We consider an alternative to inflation for the generation of superhorizon perturbations in the universe in which the speed of sound is faster than the speed of light. We label such cosmologies, first proposed by Armendariz-Picon, {\it tachyacoustic}, and explicitly construct examples of non-canonical Lagrangians which have superluminal sound speed, but which are causally self-consistent. Such models possess two horizons, a Hubble horizon and an acoustic horizon, which have independent dynamics. Even in a decelerating (non-inflationary) background, a nearly scale-invariant spectrum of perturbations can be generated by quantum perturbations redshifted outside of a shrinking acoustic horizon. The acoustic horizon can be large or even infinite at early times, solving the cosmological horizon problem without inflation. These models do not, however, dynamically solve the cosmological flatness problem, which must be imposed as a boundary condition. Gravitational wave modes, which are produced by quantum fluctuations exiting the Hubble horizon, are not produced.Comment: 11 pages, LaTeX (V2: references added. Version submitted to PRD