Long Island University

About: Long Island University is a education organization based out in Brookville, New York, United States. It is known for research contribution in the topics: Population & Context (language use). The organization has 2647 authors who have published 4924 publications receiving 108757 citations.

Auditor Fees and Fraud Firms

Abstract: The issue of whether auditor fees affect auditor independence has been extensively debated by regulators, investors, investment professionals, auditors, and researchers. The revised SEC requirements that resulted from the implementation of the Sarbanes-Oxley Act (2002) limit non-audit services (NAS) and mandate NAS fee disclosure. The SEC’s requirements are based on the argument that auditor independence could be impairedand hence audit quality may be reducedwhen auditors audit their own work. Economic bonding leads to reduced independence, which may in turn lead to reduced audit quality. We study a sample of firms sanctioned by the SEC for fraudulent financial reporting in Accounting and Auditing Enforcement Releases (SEC-sanctioned fraud firms) and examine whether there is a relationship between auditor fee variables and the likelihood of being sanctioned by the SEC for fraud. We use SEC sanction as a measure of audit quality that has not previously been used in the literature and is more precise than some of the other proxies used for flawed financial/auditor reporting. We find, in univariate tests, that fraud firms paid significantly higher (total, audit, and NAS) fees. However, in multivariate tests, when controlling for other fraud determinants and endogeneity among the fraud, NAS, and audit fee variables, we find that, while NAS fees and total fees are positively and significantly related to the likelihood of being sanctioned by the SEC for fraud, audit fees are not. These findings suggest that higher NAS fees may cause economic bonding, leading to reduced audit quality, while higher audit fees do not appear to have the same effect. Our findings of significantly higher NAS fees in fraud firms hold after controlling for latent size effects and other rigorous testing. These results contribute to the literature that examines the SEC’s concerns about NAS, and can be used by policy makers for additional consideration.

Karate: historical perspective and injuries sustained in national and international tournament competitions.

Abstract: Karate injuries sustained in three national and three international tournaments were reviewed. Two hundred and eighty-four athletes participated in 309 matches. Athletes had an average age of 25.5 years, average years of karate practice of 7.7 years, and average years of competitive experience in tournaments of 3.1 years. Athletes were mostly black belts with gradation from brown belt to fourth degree black belt. There were 82 injuries sustained by 76 athletes within 309 matches, with an incidence of one injury in every 3.7 matches or 0.3 injuries per match. There were more injuries among the lower ranked and less experienced athletes, indicating that injuries became less frequent with increased tournament experience. Punches caused more injuries than kicks. Only 16 of the 76 injured athletes were forced to discontinue competition; one athlete was admitted to the hospital for 1 week due to a cerebral concussion.

Explaining the moon illusion.

Abstract: An old explanation of the moon illusion holds that various cues place the horizon moon at an effectively greater distance than the elevated moon. Although both moons have the same angular size, the horizon moon must be perceived as larger. More recent explanations hold that differences in accommodation or other factors cause the elevated moon to appear smaller. As a result of this illusory difference in size, the elevated moon appears to be more distant than the horizon moon. These two explanations, both based on the geometry of stereopsis, lead to two diametrically opposed hypotheses. That is, a depth interval at a long distance is associated with a smaller binocular disparity, whereas an equal depth interval at a smaller distance is associated with a larger disparity. We conducted experiments involving artificial moons and confirmed the hypothesis that the horizon moon is at a greater perceptual distance. Moreover, when a moon of constant angular size was moved closer it was also perceived as growing smaller, which is consistent with the older explanation. Although Emmert's law does not predict the size- distance relationship over long distances, we conclude that the horizon moon is perceived as larger because the perceptual system treats it as though it is much farther away. Finally, we observe that recent explanations substitute perceived size for angular size as a cue to distance. Thus, they imply that perceptions cause perceptions.

Spouse-specific dependency scale : Scale development

Abstract: Extreme emotional dependence in the primary relationship has been noted as a central motivational feature in wife abuse. We report the development of gender-specific scales on dependency specific to the marital relationship. One hundred fifty nine items were assigned to 15 scales according to conceptual similarity, and administered to 196 individuals in steady dating relationships. Principal components analysis followed by item analysis resulted in three factors that best represented the 15 rational scales for both men and women: Anxious Attachment, Exclusive Dependency, and Emotional Dependency. Clinical implications are discussed and areas for further research are suggested.