Audit Quality of Second-Tier Auditors: Are All Created Equally Web Appendix

Not All Trade Restrictions are Created Equally ∗

There has been great focus in the recent trade theory literature on the introduction of firm heterogeneity into trade models. This introduction has highlighted the importance of the entry/exit decision of firms in response to changes in trade barriers. However, it is typical in many of these models to use iceberg transport costs as a general form of trade barriers that can be interchangeable wi...

Sestamibi scans are not all created equally.

HYPOTHESIS The sensitivity of sestamibi scanning techniques used for preoperative localization in primary hyperparathyroidism is a function of the parameters of image acquisition and processing. DESIGN Criterion standard vs optimized technique. SETTING Tertiary referral center. PATIENTS One hundred forty-eight consecutive patients with primary hyperthyroidism were analyzed. Under the init...

Not All CBS Are Created Equally: COTS-Intensive Project Types

COTS products affect development strategies and tactics, but not all CBS development efforts are equal. Based on our experiences with 20 large government and industry CBS projects assessed during our development of the COCOTS estimation model, and our hands-on experience with 52 small e-services CBS projects within USC’s graduate level software engineering course, we have identified four distin...

Cementless femoral fixation: not all stems are created equally.

Cementless femoral stems are currently preferred for total hip replacement (THR) in the United States. Improvements in stem design, instrumentation and surgical technique have made this technology highly successful, reproducible, and applicable to the vast majority of patients requiring a THR. However, there are ongoing developments in some aspects of stem design that influence clinical results...

The drivers of audit quality: auditors’ perceptions