A recursive relation for generalized ultraspherical type orthogonal polynomials

2018 ◽  
Author(s):  
Mohammad Al Qudah ◽  
Maalee Al Mheidat ◽  
Yousef Al Jarrah ◽  
Mohammad Al Jarrah ◽  
Akeel Al-Kazwini
Keyword(s):  
Orthogonal Polynomials ◽  
Recursive Relation

Understanding the Relation between Financial Reporting Quality and Audit Quality

2016 ◽  
Vol 35 (4) ◽  
pp. 1-22 ◽  
Author(s):  
Lisa Milici Gaynor ◽  
Andrea Seaton Kelton ◽  
Molly Mercer ◽  
Teri Lombardi Yohn
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Reporting Quality ◽  
Recursive Relation ◽  
Financial Reporting Quality ◽  
Task Environment ◽  
Future Research

SUMMARY A primary goal of both financial reporting research and audit research is to understand the determinants of quality, and researchers in both areas have identified a wide set of variables that enhance or impair quality. In this paper, we define financial reporting quality and audit quality and use a person/task/environment framework to summarize prior findings on the determinants of each. We use this framework to discuss the links between the financial reporting and audit academic literatures and highlight the recursive relation between financial reporting quality and audit quality. Our discussion provides insights and suggestions on how financial reporting and audit researchers can learn from each other to improve our collective understanding of financial reporting and audit quality. Using this framework, we also identify opportunities for future research.

scholarly journals A new family of orthogonal polynomials in three variables

2020 ◽  
Vol 2020 (1) ◽  
Author(s):  
Rabia Aktaş ◽  
Iván Area ◽  
Esra Güldoğan
Keyword(s):  
Orthogonal Polynomials ◽  
New Family

scholarly journals Non-local Solvable Birth–Death Processes

2021 ◽  
Author(s):  
Giacomo Ascione ◽  
Nikolai Leonenko ◽  
Enrica Pirozzi
Keyword(s):  
Differential Equations ◽  
Orthogonal Polynomials ◽  
Limit Distribution ◽  
Spectral Decomposition ◽  
Strong Solutions ◽  
Stochastic Representation ◽  
Discrete Approximations ◽  
Local Difference ◽  
Non Local ◽  
Birth Death

AbstractIn this paper, we study strong solutions of some non-local difference–differential equations linked to a class of birth–death processes arising as discrete approximations of Pearson diffusions by means of a spectral decomposition in terms of orthogonal polynomials and eigenfunctions of some non-local derivatives. Moreover, we give a stochastic representation of such solutions in terms of time-changed birth–death processes and study their invariant and their limit distribution. Finally, we describe the correlation structure of the aforementioned time-changed birth–death processes.

scholarly journals Extended Kalman Filter Using Orthogonal Polynomials

IEEE Access ◽  
2021 ◽  
Vol 9 ◽  
pp. 59675-59691
Author(s):  
Kundan Kumar ◽  
Shovan Bhaumik ◽  
Paresh Date
Keyword(s):  
Kalman Filter ◽  
Orthogonal Polynomials ◽  
Extended Kalman Filter
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