Auditors fret, NASA persists

Auditors ’ Reliance

The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

Are large auditors more accurate than small auditors ?

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

Whitehead Doubling Persists

Even though the (untwisted) Whitehead doubling operation kills all known abelian invariants of knots (and makes them topologically slice), we show that it does not kill the rational function that equals to the 2-loop part of the Kontsevich integral.

The Significance of Local Auditors/Evaluators

FRET or no FRET: a quantitative comparison.

Fluorescence resonance energy transfer (FRET) is a technique used to measure the interaction between two molecules labeled with two different fluorophores (the donor and the acceptor) by the transfer of energy from the excited donor to the acceptor. In biological applications, this technique has become popular to qualitatively map protein-protein interactions, and in biophysical projects it is ...