Informal Regulatory Pressure to Alter Financial Reporting Behavior: The Case of In-Process Research and Development

2005 ◽  
Author(s):  
Gyung H. Paik ◽  
Jacob Findlay
Keyword(s):  
Research And Development ◽  
Financial Reporting ◽  
Process Research ◽  
Reporting Behavior ◽  
Regulatory Pressure

Hamlet, The Ballet

2019 ◽  
pp. 428-454
Author(s):  
Jo Butterworth
Keyword(s):  
United Kingdom ◽  
Research And Development ◽  
Creative Process ◽  
Planning Process ◽  
Process Research ◽  
Original Play

Through the themes of literacy and polysemanticism, materiality and signification, this chapter investigates the creative and rehearsal processes of the choreography for David Nixon’s ballet Hamlet (2008) for Northern Ballet, United Kingdom. The chapter investigates the planning process, research and development sessions, choreographic approaches, dramaturgical guidance, and scenographic choices in this work. Questions are raised about the semiotic, aesthetic, and creative approaches of the choreographer and devising team. In Hamlet the ballet, the sociology of the original play and change of location—i.e. dominance of Nazism, ideology, historical conflict—influenced the creative process and the spectator’s reception of the work. But in what other ways can a non-text-based medium communicate the essence of the play?

Process Research and Development of an Enantiomerically Enriched Allyic Amine, One of the Key Intermediates for the Manufacture of Synthetic Tetracyclines

2015 ◽  
Vol 19 (11) ◽  
pp. 1784-1795 ◽  
Author(s):  
Wu-Yan Zhang ◽  
Philip C. Hogan ◽  
Chi-Li Chen ◽  
John Niu ◽  
Zhimin Wang ◽  
...  
Keyword(s):  
Research And Development ◽  
Process Research

ChemInform Abstract: Process Research and Development of L-Alanyl-L-glutamine, a Component of Parenteral Nutrition.

ChemInform ◽  
2000 ◽  
Vol 31 (39) ◽  
pp. no-no ◽  
Author(s):  
Takahiro Sano ◽  
Toru Sugaya ◽  
Kunimi Inoue ◽  
Sho-ichi Mizutaki ◽  
Yasuyuki Ono ◽  
...  
Keyword(s):  
Parenteral Nutrition ◽  
Research And Development ◽  
Process Research

Prior Audit Experience and CFO Financial Reporting Aggressiveness

2021 ◽  
Author(s):  
Eric R. Condie ◽  
Kara M. Obermire ◽  
Timothy A. Seidel ◽  
Michael S. Wilkins
Keyword(s):  
Financial Reporting ◽  
Audit Fees ◽  
Chief Financial Officers ◽  
Public Accounting ◽  
Reporting Behavior ◽  
High Level ◽  
Time Away ◽  
Over Time

In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers or partners report less aggressively than CFOs without prior audit experience. Thus, the mindset that auditors develop during their time in public accounting – which should value objective, transparent, and conservative financial reporting – appears to persist when auditors take high-level positions in industry. However, we also find that the reporting behavior of prior-auditor CFOs becomes more aggressive over time as the salience of their audit experience decays. Further, we find that audit fees are lower for clients with prior-auditor CFOs but increase as the CFOs’ time away from auditing increases. Overall, our study offers important insights regarding how audit experience is associated with the financial reporting behavior of CFOs.

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