This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 detection financial statement fraud. According to theory pressure, opportunity and rationalization are always present situations. We develop variables which serve as proxy measures for test these using publicly available information relating a set firms matched sample no-fraud firms. identify five pressure proxies two that significantly related find rapid asset growth,...

Recent developments in studies of sperm-mediated gene transfer (SMGT) now provide solid ground for the notion that sperm cells can act as vectors exogenous genetic sequences. A substantive body evidence indicates SMGT is potentially useable animal transgenesis, but also suggests final fate sequences transferred by not always predictable. The analysis SMGT-derived offspring has shown existence integrated foreign some cases, while others stable modifications genome are difficult to detect....

Changes in the lungs due to smoking include inflammation, epithelial damage, and remodeling of airways. Airway inflammation is likely play a critical role genesis progression tobacco smoke-induced airway disease. Soluble epoxide hydrolase (sEH) involved metabolism endogenous chemical mediators that an important inflammation. Epoxyeicosatrienoic acids (EETs) have demonstrated antiinflammatory properties, hydrolysis these epoxides by sEH known diminish this activity. To examine whether acute...

Abstract: Most earnings restatements are blamed on error, or misunderstanding of GAAP, but suspicion persists that many these instead due to intentional management. We analyze balance sheet bloat, unusually high levels working capital account balances, for evidence sustained, income‐increasing management prior initial non‐GAAP financial reports. establish a pattern systematically increasing bloat firms later issuing clearly fraudulent Next, we compare apparently non‐fraud fraud and control...

Parental, particularly maternal, smoking increases the risk for childhood allergic asthma and infection. Similarly, in a murine model, prenatal plus early postnatal exposure to secondhand cigarette smoke (SS) exacerbates airways hyperreactivity Th2 responses lung. However, mechanism contribution of versus SS on remain unresolved. To identify effects and/or asthma, BALB/c dams their offspring were exposed gestationally 8-10 wk postbirth filtered air or SS. Prenatal, but not postnatal,...

Many of the biochemical effects asbestos in cultured cells have been shown to be due iron, which can as high 27% by weight. Urban air particulates also contain and some pathological after inhalation may reactive oxygen species produced iron-catalyzed reactions. Two standard reference material (SRM) urban particulate samples were used for studies described here. SRM 1648 (3.9% iron weight) was collected St. Louis, MO, area, 1649 (3% Washington, DC, area. To determine if associated with could...

The molecular mechanisms of endothelial differentiation into a functional vascular network are incompletely understood. To identify novel factors in development, we used microarray screen with differentiating embryonic stem (ES) cells that identified the gene for ankyrin repeat and SOCS box protein 4 (ASB4) as most highly differentially expressed lineage during early differentiation. Like other box-containing proteins, ASB4 is substrate recognition molecule an elongin B/elongin C/cullin/Roc...

Recent studies report that chalcones exhibit cytotoxicity to human cancer cell lines. Typically, the form of death induced by these compounds is apoptosis. In context discovery new anticancer agents and in light antitumour potential several chalcone derivatives, present study, we synthesized tested six derivatives on colon adenocarcinoma cells. Six 3‐phenyl‐1‐(thiophen‐2‐yl) prop‐2‐en‐1‐one were prepared characterized basis their 1 H 13 C NMR spectra. HT‐29 cells treated with two...

Although it is generally acknowledged that at least two processing streams exist in the primate cortical auditory system, function of posterior dorsal stream a topic much debate. Recent studies have reported selective activation to spatial change portions human planum temporale (PT) relative nonspatial stimuli such as pitch changes or complex acoustic patterns. However, previous work has suggested PT may be sensitive another kind variable, namely, number objects simultaneously presented...

Aberrant regulation of airway epithelial cell numbers in airways leads to increased mucous secretions chronic lung diseases such as bronchitis. Because the Bcl-2 family proteins is crucial for homeostasis, identifying players that reduce cigarette smoke (CS)-induced metaplasia can help develop effective therapies.

Section:ChooseTop of pageAbstract <<Materials and MethodsResultsDiscussionReferencesCITING ARTICLES

Abstract This study investigates whether prompt discovery and disclosure of earnings restatements is associated with greater post‐restatement financial reporting credibility. We measure the timeliness restatement detection by length time between end misstated period subsequent announcement. document that shorter periods are significantly high‐quality corporate governance characteristics executive and/or auditor turnover, but not restatements. also find firms exhibit a more moderate decline...

The existence of a specialized mechanism supporting auditory motion processing in humans is matter debate the psychophysical literature. Recent functional neuroimaging data appear to have resolved favor system that several studies found cortical regions seem be selective. While all these contrast some form moving stimulation with stationary stimulus, none adequately controlled for possibility areas are simply computing sound-source location and not per se: stimulus varies spatial as well...

Two experiments were conducted to determine the effects of anabolic implants on performance, changes in ultrasound measurements, carcass quality, cellularity i.m. and s.c. adipose depots, mRNA expression acetyl CoA carboxylase (ACC), stearoyl desaturase (SCD), lipoprotein lipase (LPL) tissue finished beef cattle. Angus heifers (experiment 1: n = 10; 411 kg BW) steers 2: 18; 279 randomly allotted as control (C) or implanted with Synovex-Plus (SP) at d 0 midway through finishing period. The...

Several lines of evidence show that posterior portions left auditory cortex participate in aspects speech production. A current hypothesis is these regions play a specific role processing phonological codes. We used event-related fMRI to test this hypothesis. Subjects covertly named objects had names varying length from one four syllables. Behavioral data, both previous work and the present study, an increase naming reaction time as words get longer, reflecting load. If areas production,...