We investigate whether audit partner level data provides a more powerful measure than office or firm measures of client importance. find that the likelihood issuing going-concern opinion (any and first-time) increases, absolute value discretionary accruals decreases, in relation to proportion fees total received by partners from all their clients. also non-audit services service fees, clients a...

W e are in the midst of a tumultuous time in health policy. As new payment models gradually replace fee-for-service systems, new quality metrics proliferate, and costs of care become a bona fide health outcome, expensive imaging and procedures face increasing scrutiny. Responsible for >$300 billion in medical spending in 2010, 1 more than any other diagnostic group, cardiovascular disease is un...

BACKGROUND Sunscreen use and dietary antioxidants are advocated as preventives of skin aging, but supporting evidence is lacking. OBJECTIVE To determine whether regular use of sunscreen compared with discretionary use or β-carotene supplements compared with placebo retard skin aging, measured by degree of photoaging. DESIGN Randomized, controlled, community-based intervention. (Australian N...

A simple dynamic farm model is developed and used to analyse the net worth of a family farm grazing enterprise producing wool on the Northern Tablelands of New South Wales, Australia, under alternative assumptions regarding family expenses and investments in fertilizer. The linkage between family costs and expenditure on fertilizer is explored over a 25-year period highlighting the feed-back e€...

Consumers’ decisions to spend money on tourism occur in the context of the other potential uses of their resources and corresponding values or utilities. While many studies have examined the demand for travel and tourism there is no known study that reveals how individuals and households make tradeoffs when allocating their spending between various potential categories of discretionary expendit...

This paper examines the emergence of differing student behaviour in the use of ICT in Melbourne and Singapore. It seeks to explain the stark contrasts in intra-group communication and the use of online course materials in terms of cultural differences, drawing largely on Hofstede’s framework for cultural analysis. Hofstede found Australians to be highly individualistic and to have both low powe...

'Discretionary fortification' refers to the addition of vitamins and minerals to foods at the discretion of manufacturers for marketing purposes, but not as part of a planned public health intervention. While the nutrients added may correspond to needs in the population, an examination of novel beverages sold in Toronto supermarkets revealed added nutrients for which there is little or no evide...