DePaul University

About: DePaul University is a education organization based out in Chicago, Illinois, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 5658 authors who have published 11562 publications receiving 295257 citations.

The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability

Abstract: The Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would require the disclosure of critical audit matters (CAMs), and the Securities and Exchange Commission continues to evaluate the use of principles-based (imprecise) accounting standards within U.S. generally accepted accounting principles. We assert that precise accounting standards are perceived by jurors to constrain auditors’ control over financial reporting outcomes, resulting in a lower propensity for negligence verdicts when the accounting treatment conforms to the precise standard. However, we hypothesize that the use of either imprecise standards or CAMs removes this constraint, leading to increased auditor liability. We present experimental evidence, including a mediation analysis, supporting this argument. Our results highlight the similarities between the effects of imprecise accounting standards and CAMs on negligence assessments. The results provide insight for regulators and the profession about the potential interactive consequences of the proposed regulatory changes.

Effects of enforcement of youth access laws on smoking prevalence.

Abstract: Smoking is the primary preventable cause of death, and yet 3,000 adolescents become smokers each day. Most adult smokers begin this deadly habit when they are under the age of 18, which is the minimum legal age for the purchase of cigarettes. The majority of adolescent smokers are able to purchase cigarettes even though laws prohibit the sale of cigarettes to minors. In the late 1980s, Woodridge, IL, became one of the first towns in the nation to demonstrate a significant reduction in the ability of youth to purchase cigarettes. Almost 2 years after passage of this legislation, the percentage of regular smokers among 7th- and 8th-grade students had been reduced from 16 to 5%. Seven-year follow-up data in a sample of high school youths indicate that youths living in communities with regular enforcement had significantly less smoking than those living in communities without regular enforcement. In particular, rates of regular smoking were 8.1% in communities with regular enforcement versus 15.5% in communities without regular enforcement. It is possible that adolescents who had restricted access to tobacco products were less likely to become regular smokers. These findings have important public health implications, particularly in light of recent federal legislation mandating that all states develop programs to reduce access of youth to tobacco products.

Attacks and Remedies in Collaborative Recommendation

Abstract: Collaborative-filtering recommender systems are an electronic extension of everyday social recommendation behavior: people share opinions and decide whether or not to act on the basis of what they hear. Collaborative filtering lets you scale such interactions to groups of thousands or even millions. Publicly accessible user-adaptive systems such as collaborative recommender systems introduce security issues that must be solved if users are to perceive these systems as objective, unbiased, and accurate.

The pervasive and multifaceted influence of biocrusts on water in the world's drylands.

Abstract: The capture and use of water are critically important in drylands, which collectively constitute Earth's largest biome. Drylands will likely experience lower and more unreliable rainfall as climatic conditions change over the next century. Dryland soils support a rich community of microphytic organisms (biocrusts), which are critically important because they regulate the delivery and retention of water. Yet despite their hydrological significance, a global synthesis of their effects on hydrology is lacking. We synthesized 2,997 observations from 109 publications to explore how biocrusts affected five hydrological processes (times to ponding and runoff, early [sorptivity] and final [infiltration] stages of water flow into soil, and the rate or volume of runoff) and two hydrological outcomes (moisture storage, sediment production). We found that increasing biocrust cover reduced the time for water to pond on the surface (-40%) and commence runoff (-33%), and reduced infiltration (-34%) and sediment production (-68%). Greater biocrust cover had no significant effect on sorptivity or runoff rate/amount, but increased moisture storage (+14%). Infiltration declined most (-56%) at fine scales, and moisture storage was greatest (+36%) at large scales. Effects of biocrust type (cyanobacteria, lichen, moss, mixed), soil texture (sand, loam, clay), and climatic zone (arid, semiarid, dry subhumid) were nuanced. Our synthesis provides novel insights into the magnitude, processes, and contexts of biocrust effects in drylands. This information is critical to improve our capacity to manage dwindling dryland water supplies as Earth becomes hotter and drier.

Exposure to violence and aggression: protective roles of social support among urban African American youth

Abstract: This cross-sectional study examined the impact of social support on the relation between exposure to violence and aggressive behavior, as reported by self, peers, and teachers. The main-effects and stress-buffering models of social support were tested for parents, teachers, classmates, and close friends among 127 urban, African American youth. The results demonstrate the negative impact of violence exposure on aggressive behavior and the complex roles of social support in these relations. Specifically, more perceived support from parents, teachers, and close friends was associated with lower teacher-reported aggressive behavior, whereas classmate support buffered the impact of violence on peer-reported aggressive behavior. These findings, multiple reporter differences, and implications for preventive interventions are discussed. © 2008 Wiley Periodicals, Inc.