Results 61 to 70 of about 249,434 (217)

Iflaviruses in arthropods: when small is mighty

open access: yesInsect Science, EarlyView.
Many arthropod species harbor iflaviruses, which often cause covert (asymptomatic) infections, but may still affect host fitness. We review the impact of iflaviruses on arthropod fitness, immunity, behaviour as well as the iflavirus’ host range, transmission, tissue tropism and the interactions with other microorganisms within arthropods.
Annamaria Mattia   +3 more
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Relative Error of Scaled Poisson Approximation via Stein's Method

open access: yes, 2018
We study the accuracy of a scaled Poisson approximation to the weighted sum of independent Poisson random variables, focusing on in particular the relative error of the tail distribution. We establish a moderate deviation bound on the approximation error
Lu, Yingdong, Tan, Yue, Xia, Cathy
core  

Can individual auditors' career advancements predict audit partner quality?

open access: yesContemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

open access: yesAbacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Stein's method, Malliavin calculus, Dirichlet forms and the fourth moment theorem

open access: yes, 2014
The fourth moment theorem provides error bounds of the order $\sqrt{{\mathbb E}(F^4) - 3}$ in the central limit theorem for elements $F$ of Wiener chaos of any order such that ${\mathbb E}(F^2) = 1$.
Chen, Louis H. Y., Poly, Guillaume
core   +1 more source

The Therapeutic Potential of Farm Dust Extracts in a Mouse Model of Eosinophilic Inflammation

open access: yesAllergy, EarlyView.
Farm dust extract (FDE) treatment reduces airway eosinophilia, mucus overproduction, and MHC‐II expression on DCs, limiting antigen presentation and Th2 inflammation. It increases PD‐L1 on DCs, promoting T cell deactivation. Additionally, FDE enhances Tregs and upregulates CTLA‐4, reinforcing suppression.
Rabia Ülkü Korkmaz   +16 more
wiley   +1 more source

Optimal method in multiple regression with structural changes

open access: yes, 2015
In this paper, we consider an estimation problem of the regression coefficients in multiple regression models with several unknown change-points. Under some realistic assumptions, we propose a class of estimators which includes as a special cases ...
Chen, Fuqi, Nkurunziza, Sévérien
core   +1 more source

Infection control in the brain and the eye

open access: yesActa Ophthalmologica, EarlyView.
Abstract The Central Nervous System (CNS), comprising the brain and the eye, is considered to have a ‘privileged’ mechanism for dealing with immunological challenge (immune privilege, IP). CNS IP has been revealed through experiments using foreign protein antigens and cell and tissue alloantigens (grafts), but evidence for a role for IP in modulating ...
John V. Forrester   +2 more
wiley   +1 more source

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