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
2016 ◽  
Vol 35 (4) ◽  
pp. 1-22 ◽  
Author(s):  
Lisa Milici Gaynor ◽  
Andrea Seaton Kelton ◽  
Molly Mercer ◽  
Teri Lombardi Yohn

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.


2020 ◽  
Vol 2020 (1) ◽  
Author(s):  
Rabia Aktaş ◽  
Iván Area ◽  
Esra Güldoğan

Author(s):  
Giacomo Ascione ◽  
Nikolai Leonenko ◽  
Enrica Pirozzi

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.


IEEE Access ◽  
2021 ◽  
Vol 9 ◽  
pp. 59675-59691
Author(s):  
Kundan Kumar ◽  
Shovan Bhaumik ◽  
Paresh Date

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