University of Massachusetts Boston

About: University of Massachusetts Boston is a education organization based out in Boston, Massachusetts, United States. It is known for research contribution in the topics: Population & Health care. The organization has 6541 authors who have published 12918 publications receiving 411731 citations. The organization is also known as: UMass Boston.

An Examination of Factors Affecting the Decision to Waive Audit Adjustments

Abstract: The value of audit services is determined by an auditor's ability to both (1) discover misstatements in the client's accounting system and (2) report those misstatements (DeAngelo [1981a, 1981b]) Audit adjustments reflect the auditor's discovery of a potential breach in the client's accounting system The decision to waive an audit adjustment is important, since it can potentially lead to misleading financial statements Waiving an adjustments) may also result in litigation and loss of auditor reputation Despite its importance, we have very little empirical evidence on the decision to waive an adjustment The purpose of this study is to initiate an understanding of the importance placed by auditors on a number of factors noted in the literature in determining whether a proposed audit adjustment is waivedThe study reported here utilizes archival data gathered from actual audit engagements to examine variables that may explain the decision to waive an audit adjustment The findings reveal that in additio

Social and Emotional Adjustment in Children Affected with Gilles de la Tourette's Syndrome: Associations with ADHD and Family Functioning

Abstract: This study examined social-emotional functioning in children with Gilles de la Tourette's syndrome (TS) alone and children with TS and Attention Deficit Hyperactivity Disorder (ADHD). In addition, the contribution of family functioning to social competence was examined. Children with a clinical diagnosis of TS were recruited from the Yale Child Study Center TS specialty clinic. Unaffected control children were recruited through newspaper advertisements and announcements within the university and at area schools. The final sample consisted of 72 children (45 boys and 27 girls) between the ages of 8 and 14. Sixteen children met DMS-III-R criteria for TS, 33 children met criteria for TS and ADHD, and 23 children had no psychiatric diagnoses. Children with TS and ADHD evidenced more externalizing and internalizing behavior problems and poorer social adaptation than children with TS only or unaffected controls. Children with TS only were not significantly different from unaffected controls on most measures of externalizing behaviors and social adaptation but did exhibit more internalizing symptoms. Tic symptom severity was not associated with social, behavioral, or emotional functioning among children with TS, even after stratifying by medication status. However, ADHD diagnosis, obsessional symptom severity, and family functioning were significantly associated with social and emotional adjustment among TS children. Moreover, family functioning was associated with social and emotional adjustment even after controlling for TS and ADHD diagnostic status. These findings demonstrate that much of the social and behavioral dysfunction in children with TS is ADHD-specific and children with TS alone have a very different social-emotional profile than do those with TS plus ADHD. Finally, social-emotional adjustment in children with TS is best understood within the family context.

Global change, global trade, and the next wave of plant invasions

Abstract: Many non-native plants in the US have become problematic invaders of native and managed ecosystems, but a new generation of invasive species may be at our doorstep. Here, we review trends in the horticultural trade and invasion patterns of previously introduced species and show that novel species introductions from emerging horticultural trade partners are likely to rapidly increase invasion risk. At the same time, climate change and water restrictions are increasing demand for new types of species adapted to warm and dry environments. This confluence of forces could expose the US to a range of new invasive species, including many from tropical and semiarid Africa as well as the Middle East. Risk assessment strategies have proven successful elsewhere at identifying and preventing invasions, although some modifications are needed to address emerging threats. Now is the time to implement horticulture import screening measures to prevent this new wave of plant invasions.