This study investigates whether an auditor's experience of litigation in the recent past affects subsequent financial reporting quality. At the audit firm level, we find accounting misstatements occur significantly less (more) often after audit firms are sued (not sued). At the audit office...

Along with the sequent completion of Manwan and Dachaoshan Dam, the river continuum of the middle and lower reaches of the Lancang River was separated into three types of segments: reservoir, below-dam segment and downstream flowing segment. The long-term series of water quality and river flow...

Purpose The purpose of this study is to designed a robot odometry based on three dimensional (3D) laser point cloud data, inertial measurement unit (IMU) data and real-time kinematic (RTK) data in underground spatial features and gravity fluctuations environment. This method improves the mapping...

In the current literature, fiscal policy is usually characterized by a singleequation rule, in which primary surplus is generally dened as a function of lagged government debt and other controlled variables. To apply Ordinary Least Squares (OLS) method on the single-equation rule has been one of...

Regressions in which the fixed number of predictors p exceeds the number of independent observational units n occur in a variety of scientific fields. Sufficient dimension reduction provides a promising approach to such problems, by restricting attention to d  n linear combinations of the...

This paper extends Huber's (1964) min-max result to the case when the scale parameter is unknown and must be estimated along with the location parameter. A min-max problem in which nature chooses F from a family of symmetric distribution functions around a given location-scale central model, the...