Disciplinary Actions by State Boards of Accountancy 2008–2014: Causes and Outcomes

2016 ◽  
Vol 16 (1) ◽  
pp. 1-27 ◽  
Author(s):  
Cynthia L. Krom
Keyword(s):  
Data Availability ◽  
Professional Responsibility ◽  
Disciplinary Actions ◽  
Professional Misconduct ◽  
Cpa Firms ◽  
Time Period ◽  
Taking Action ◽  
Severe Penalty ◽  
State Board

ABSTRACT This study examined the 775 disciplinary actions taken against individual CPAs by the boards of accountancy in the four states with the largest number of CPAs between 2008 and 2014. It was determined that monetary penalties were imposed in 68 percent of individual CPA disciplinary cases, with a median penalty of less than $5,000. Non-monetary sanctions were imposed in nearly all the cases. The most severe penalty—permanent revocation or surrender of the professional license—was less likely in actions involving attest issues than for most other causes, but was invoked in a large percent of disciplinary actions based on felonies and misdemeanors including “social” crimes such as DUI. Disciplinary actions against CPA firms in the same states during the same time period were analyzed, and it was determined that only 13 of those cases were separable from the actions against individual CPAs, suggesting that firms are not disciplined in lieu of taking action against individuals. Questions are raised about the effectiveness of state board sanctions in punishing and deterring professional misconduct, and the legality and wisdom of licensure sanctions for conduct outside the scope of professional responsibility. Data Availability: Data herein are available from public sources, and will be shared upon request.

scholarly journals Simulation of Doppler Lidar Measurement Range and Data Availability

2016 ◽  
Vol 33 (5) ◽  
pp. 977-987 ◽  
Author(s):  
Matthieu Boquet ◽  
Philippe Royer ◽  
Jean-Pierre Cariou ◽  
Mehdi Machta ◽  
Matthieu Valla
Keyword(s):  
Measurement Range ◽  
Data Availability ◽  
Lidar Measurement ◽  
Doppler Lidar ◽  
New Approach ◽  
Density Distributions ◽  
Time Period ◽  
Atmospheric Observations ◽  
Type Size ◽  
Weather Stations

AbstractThe measurement range of a coherent wind Doppler lidar (CWDL) along a laser beam is the maximum distance from the lidar where wind speed data are accurately retrieved. It means that, at this distance, a sufficient number of emitted laser photons are backscattered and received by the lidar. Understanding of the propagation of the laser through the atmosphere, and particularly the backscattering and extinction processes from aerosols, is therefore important to estimate the metrological performances of a CWDL instrument. The range is directly related to specific instrument characteristics and atmospheric content, such as the aerosols type, size, and density distributions. Associated with the measurement range is the notion of data availability, which can be defined, at a given range and over a time period, as the percentage number of data retrieved correctly by the CWDL over the total number of measurement attempts.This paper proposes a new approach to predict the CWDL data availability and range of measurement using both instrumental simulation and atmospheric observations of aerosol optical properties from weather stations and simulations. This method is applied in several CWDL measurement campaigns during which estimated data availabilities and ranges are compared with the observations. It is shown that it is fairly possible to anticipate the data availability and the range coverage of CWDL technology at any site of interest where atmospheric data are available. The method also offers an additional way to diagnose the operation of the instrument and will help in the design of future instruments.

The Impact of Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments

2011 ◽  
Vol 30 (2) ◽  
pp. 103-124 ◽  
Author(s):  
Jennifer Joe ◽  
Arnold Wright, and ◽  
Sally Wright
Keyword(s):  
Financial Reporting ◽  
Internal Controls ◽  
Data Availability ◽  
Audit Firm ◽  
Sarbanes Oxley ◽  
Big 4 ◽  
Time Period ◽  
Confidentiality Agreement ◽  
Financial Scandals ◽  
The Impact

SUMMARY We present evidence on the resolution of proposed audit adjustments during a unique time period, immediately following several U.S. financial scandals and surrounding calls for reforms in auditing and financial reporting, which culminated in the passage of the Sarbanes-Oxley Act (SOX). During this period, auditors and their clients faced increased scrutiny from investors and regulators. In addition, auditors had to contend with changed incentives, a new external regulator (i.e., the PCAOB), and upcoming annual PCAOB inspections. We extend prior studies by considering a broader range of factors potentially impacting the resolution of proposed adjustments, including the effect of client tenure, strength of internal controls, and repeat adjustments. Data on 458 proposed adjustments are obtained from the working papers of a sample of 163 audit engagements conducted during 2002 by a Big 4 firm. We find that 24.2 percent of proposed adjustments were subsequently waived. The results indicate audit adjustments are more likely to be waived for clients with whom the audit firm has had a longer relationship, although the pattern does not reflect favoring such clients. We also find that adjustments are more likely to be waived for repeat adjustments. Data Availability: Due to a confidentiality agreement with the participating audit firm the data are proprietary.

scholarly journals Corporate governance practices in the banking sector of Bangladesh: do they really matter?

2017 ◽  
Vol 12 (1) ◽  
pp. 27-35 ◽  
Author(s):  
Samiul Parvez Ahmed ◽  
Rahatul Zannat ◽  
Sarwar Uddin Ahmed
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Global Financial Crisis ◽  
Stock Exchange ◽  
Financial Sector ◽  
Jel Classification ◽  
Data Availability ◽  
Time Period ◽  
Governance Practices

A well governed institution is expected to use its resources optimally and, thus, perform more efficiently and contribute positively to economic development of a nation. However, often, it can be seen that poor management of the stakeholders leads to less than optimal strategic directions for an institution. Due to recent global financial crisis and rising issues of the Bangladeshi banking sector, corporate governance is one of the factors that have gained considerable attention. Recent drive of the governance issues of the banking sector of Bangladesh is expected to bring positive change in the financial sector and, hence, it is crucial to assess whether complying with governance codes leads to desired outcome or not. Specifically, the main purpose of this study is to examine the relationship between performances of commercial banks with corporate governance factor along with some internal and macroeconomic variables. Thus, the listed commercial banks in the Dhaka Stock Exchange (DSE) of Bangladesh were considered for the study. Subsequently, considering data availability of the time period (2011-2014), 29 listed commercial banks in the DSE have been considered and, hence, Ordinary Least Squared (OLS) regression models were used through Eviews 8.0 for analyzing the data. Though the study shows a positive relation between corporate governance and performances of banks, the statistical insignificance of the relation raises concern regarding various issues of corporate governance in the financial sector of Bangladesh. Keywords: corporate governance, financial institutions, performances of commercial banks. JEL Classification: G21, G30, G38, G39, O16

scholarly journals The Nursing Licensure Compact and Its Disciplinary Provisions: What Nurses Should Know

2019 ◽  
Vol 24 (2) ◽  
Author(s):  
Omobola Oyeleye
Keyword(s):  
Public Safety ◽  
Individual State ◽  
Disciplinary Actions ◽  
History Of ◽  
State Board ◽  
Laws And Regulations ◽  
Nursing Licensure

This article examines the provisions of the Nursing Licensure Compact (NLC). Key provisions of this compact are reviewed with examples of how it has impacted individual nurses. The article begins by presenting the history of the NLC, followed by discussion about the effective and implementation dates and a review of key provisions of the enhanced Nurse Licensure Compact. Specific examples of disciplinary actions and implications for nurses, employers, and educators are presented. The author concludes that most nurses provide competent care, and that outside of this compact, the few who violate laws and regulations are usually disciplined by their individual state board of nursing. Under the compact, however, those violations are addressed in all jurisdictions in which the nurse holds a nursing license or a privilege to practice, thereby ensuring public safety and preventing errant nurses from moving undetected from state to state.

scholarly journals New historical data for long-term swordfish ecological studies in the Mediterranean Sea

2021 ◽  
Vol 13 (12) ◽  
pp. 5867-5877
Author(s):  
Brian R. MacKenzie ◽  
Teresa Romeo ◽  
Piero Addis ◽  
Pietro Battaglia ◽  
Pierpaolo Consoli ◽  
...  
Keyword(s):  
Mediterranean Sea ◽  
Fishery Management ◽  
Data Availability ◽  
Knowledge Based ◽  
Time Period ◽  
Before And After ◽  
Trap Fishery ◽  
History Of ◽  
The Mediterranean

Abstract. Management of marine fisheries and ecosystems is constrained by knowledge based on datasets with limited temporal coverage. Many populations and ecosystems were perturbed long before scientific investigations began. This situation is particularly acute for the largest and commercially most valuable species. We hypothesized that historical trap fishery records for bluefin tuna (Thunnus thynnus Linnaeus, 1758) could contain catch data and information for other, bycatch species, such as swordfish (Xiphias gladius Linnaeus, 1758). This species has a long history of exploitation and is presently overexploited, yet indicators of its status (biomass) used in fishery management only start in 1950. Here we examine historical fishery records and logbooks from some of these traps and recovered ca. 110 years of bycatch data (1896–2010). These previously neglected, but now recovered, data include catch dates and amounts in numbers and/or weights (including individual weights) for the time period before and after major expansion of swordfish fisheries in the Mediterranean Sea. New historical datasets such as these could help understand how human activities and natural variability interact to affect the long-term dynamics of this species. The datasets are online and available with open access via three DOIs, as described in the “Data availability” section of the article.

scholarly journals Creating a two-way Land-Use and Transport Interaction model for Budapest

2017 ◽  
Vol 10 (2) ◽  
pp. 99
Author(s):  
M. Juhász ◽  
Cs. Koren
Keyword(s):  
Land Use ◽  
Interaction Model ◽  
Data Availability ◽  
Time Cost ◽  
Limited Data ◽  
Transport Modelling ◽  
Stepping Stone ◽  
Time Period ◽  
Land Use Effects ◽  
The City

This paper intends to show that despite limited data availability it is still possible to elaborate semi-sophisticated LUTI models which can be a stepping stone for countries that are less developed in terms of transport modelling practice but eager to improve. It provides an outline of the model and of the calibrating process which was based on data from the city of Budapest. Based on the results it is undeniable that excluding land-use effects of transport in modelling could cause a serious distortion even in a shorter time period. It seems that such land-use effects and feedbacks can no longer be disregarded as it is not in accordance with the desire of improving transport modelling practice. From this aspect, the proposed approach is practical and can overcome general obstacles of time, cost and data availability issues. The next step should be to carry out tests for the estimation of real transport investments and compare the results with other models.

Communicating concerns in healthcare

2018 ◽  
pp. 115-124
Author(s):  
Maria Flynn ◽  
Dave Mercer
Keyword(s):  
Human Rights ◽  
Criminal Justice ◽  
Hate Crime ◽  
Elder Abuse ◽  
Professional Responsibility ◽  
Criminal Justice Involvement ◽  
Care Treatment ◽  
Statutory Duty ◽  
Vulnerable People ◽  
Taking Action

Every nurse is accountable for their decisions and actions. It is a professional responsibility, and statutory duty, to uphold the human rights of people for whom they care. This part of their role is often referred to in terms of ‘advocacy’ and ‘safeguarding’. On occasion, nurses will likely be faced with the need to express their concerns about aspects of care/treatment or suspected neglect/abuse of vulnerable people in a range of care settings. These might be in relation to perceived organizational shortcomings or failures, or specific to the circumstances of one person. In taking action, it is important that nurses adhere to local policies and follow appropriate channels of communication. This chapter focuses on two contemporary social and healthcare concerns where there is the potential for criminal justice involvement|—‘hate crime’ and ‘elder abuse’.

scholarly journals Performance of large firms in Greece during the unstable period of 2011–2016: lessons from the weak parts of Europe

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maria Tsiapa
Keyword(s):  
Initial Conditions ◽  
Manufacturing Firms ◽  
Data Availability ◽  
Large Firms ◽  
Data Set ◽  
Content Type ◽  
Small Risk ◽  
Time Period ◽  
National Environment ◽  
Generalised Method Of Moments

PurposeThe unprecedented economic crisis in Greece deeply affected entrepreneurship, which was traditionally characterised by low levels of innovation and competitiveness, the dominant presence of micro-sized enterprises and the weak signs of prosperity in large firms. This paper, in acknowledgement of the necessary transformations that production incurred due to the crisis, attempts to detect the characteristics of large manufacturing firms that contributed to their greater resilience during the unstable period of 2011–2016 by analysing the determinants of the higher profitability of firms. The analysis shows that firms that improved their productivity and sales levels and in parallel are flexible, in the sense that they have limited amounts of both assets and liabilities and thus a small risk, are those that presented higher profits during the period under study. Initial conditions, sectoral characteristics and the broader national environment do not seem to have a strong contributive role in firms' profitability.Design/methodology/approachThe analysis follows a dynamic system generalised method of moments (GMM) estimation based on a panel data set of 125 Greek large firms over the time span 2011–2016.FindingsThe analysis shows that firms that improve their productivity and sales levels and in parallel are flexible, in the sense that they have a limited amount of both assets and liabilities and thus a small risk, are those that present higher profits during the period under study. Initial conditions, sectoral characteristics and the broader national environment do not seem to have a strong contributive role in firms' profitability.Research limitations/implicationsThe present paper attempts to explain the performance of the most dynamic large manufacturing firms in Greece by investigating the role of some of the most important determinants of firm profitability (according to data availability), acknowledging, however, some analysis' limitations as the absence of some other parameters like the export activity or the incorporation of any innovative features in the firmsOriginality/valueThe novelty of this paper lies in two points. First, the subject of the analysis is the large firms in Greece, which have not received much attention as Greek entrepreneurship was traditionally based on the light, labour- or resource-intensive production and the main bulk of the literature was not on that topic. Second, during the deep and protracted crisis that Greece has experienced, several production transformations have taken place that remain partly undiscovered. The present paper attempts to analyse the characteristics of large firms that drove their profitability and improved their resilience during the crucial time period 2011–16.

Reduce Cycle Time at Semiconductor Assembly Test Manufacturing with Factory Physics Methodology

2013 ◽  
Vol 753-755 ◽  
pp. 3166-3168 ◽  
Author(s):  
Xiong Fei ◽  
Yao Jin
Keyword(s):  
Cycle Time ◽  
Process Approach ◽  
Short Time Period ◽  
Significant Progress ◽  
Factory Physics ◽  
Time Period ◽  
Manufacturing Performance ◽  
Short Time ◽  
Taking Action ◽  
Made In

Through a systematic and scientific manufacturing process approach of building awareness for the importance of cycle time improvement, providing the organization with knowledge on how to improve the manufacturing performance and then taking action on that knowledge. This paper will share how ATM made these incredible improvements in such a short time period by introducing factory physics concepts and rigorously applying them throughout the 9 months. Semiconductor Assembly Test Manufacturing (ATM) reduced cycle time by 35-70% in less than 1 year for semiconductor products. The results demonstrate the significant progress ATM has made in improving the effectiveness of the manufacturing by using Factory Physics (FP) concepts rather than relying on intuition.

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