This descriptive study analyzes deficiency data disclosed in peer review reports of the AICPA's Center for Public Company Audit Firms Peer Review Program (CPCAF PRP). We analyze the reports of the largest 20 triennially inspected firms that have both a PCAOB inspection report and a CPCAF peer...

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...

Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...

In the scope of a recently launched European Research Project, a team of experts from public laboratories and TSO is in charge of defining the concepts and methodological approaches to design and analyse the technical and economic feasibility of future HVDC grids. This work aims at identifying,...

The protection of private residences from wildland fire produces high levels of cost and safety risk to firefighters, especially with the expanding ex-urban settlement pattern in the wildland urban interface (WUI). Economic information on probable structure losses can help guide efficient...

This paper presents modeling methods for mapping fire hazard and fire risk using a research model called FIREHARM (FIRE Hazard and Risk Model) that computes common measures of fire behavior, fire danger, and fire effects to spatially portray fire hazard over space. FIREHARM can compute a measure...

Five National Fire Danger Rating System indices (including the Ignition Component, Energy Release Component, Burning Index, Spread Component, and the Keetch-Byram Drought Index) and the Fosberg Fire Weather Index are used to characterise US fire danger. These fire danger indices and input...

The uncertainty attendant to burden-of-illness estimates should be taken into account in comparing the public health impact of different foodborne pathogens. In this paper, decision analysis concepts are applied to the comparisons of pathogen-specific burden-of-illness estimates. In situations...

This paper presents a novel methodology for multi-scale and multi-type spatial data integration in support of insect pest risk/vulnerability assessment in the contiguous United States. Probability of gypsy moth (Lymantria dispar L.) establishment is used as a case study. A neural network...

While no-till (NT) cropping systems can provide conservation benefits in the northern Corn Belt, adoption has been low due to concerns about potential yield reductions and economic risk. Strip-tillage (ST) systems have been proposed as an alternative that may provide many of the conservation...