OBJECTIVES Patient-reported outcomes (PROs) provide important information about the impact of treatment from the patients' perspective. However, missing PRO data may compromise the interpretability and value of the findings. We aimed to report: (1) a non-technical summary of problems caused by missing PRO data; and (2) a systematic review by collating strategies to: (A) minimise rates of missin...

Accounting research has extensively debated the impact of non-audit services (NAS) provided by auditors on auditor independence and on clients’ financial reporting quality. Most research on this debate uses data resulting from a SEC disclosure rule in 2000. We provide evidence on this controversy using data from the years 1978-1980 to re-examine the relation between fees for NAS provided by aud...

Abstract This study compares and contrasts US international accounting financial reporting practices for cryptocurrency. We analyze the statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, investments in ICOs early-stage blockchain ventures. document inconsistency between Generally Accepted Accounting Principles...

This study examines whether improvements in corporate governance lead to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings. This empirical strategy allows us to overcome the endogeneity problem of governance...