University of Missouri

About: University of Missouri is a education organization based out in Columbia, Missouri, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 41427 authors who have published 83598 publications receiving 2911437 citations. The organization is also known as: Mizzou & Missouri-Columbia.

Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non‐Big 4 Audits: Evidence from Anglo‐American Countries

Abstract: Prior research suggests that Big 4 auditors provide higher quality audits in the U.S. in order to protect the firm's brand name reputation and to avoid costly litigation. In this study, we examine whether the perceived higher quality of a Big 4 audit is related to auditor litigation exposure or to reputation concerns. Specifically, we utilize an estimable proxy for financial reporting credibility—the ex ante cost of equity capital—to examine whether Big 4 auditors are perceived as providing higher quality audits (relative to non‐Big 4 auditors) in the U.S., and in the less litigious (but economically similar) environments in other Anglo‐American countries during the 1990–99 period. We find that a Big 4 audit is associated with a lower ex ante cost of equity capital for auditees in the U.S. but not in Australia, Canada, or the U.K. Our findings suggest that it is litigation exposure rather than brand name reputation protection that drives perceived audit quality.

Genome-Wide Survey of SNP Variation Uncovers the Genetic Structure of Cattle Breeds

Abstract: The imprints of domestication and breed development on the genomes of livestock likely differ from those of companion animals. A deep draft sequence assembly of shotgun reads from a single Hereford female and comparative sequences sampled from six additional breeds were used to develop probes to interrogate 37,470 single-nucleotide polymorphisms (SNPs) in 497 cattle from 19 geographically and biologically diverse breeds. These data show that cattle have undergone a rapid recent decrease in effective population size from a very large ancestral population, possibly due to bottlenecks associated with domestication, selection, and breed formation. Domestication and artificial selection appear to have left detectable signatures of selection within the cattle genome, yet the current levels of diversity within breeds are at least as great as exists within humans.

The Load Sharing Classification of Spine Fractures

Abstract: Study Design.A 3 to 4 year follow-up was performed on a consecutive series of 28 patients who had three-column spinal fractures surgically stabilized by short-segment instrumentation with first generation VSP (Steffee) screws and plates and autograft fusion. The follow-up revealed 10 patients with b

K‐means clustering: A half‐century synthesis

Abstract: This paper synthesizes the results, methodology, and research conducted concerning the K-means clustering method over the last fifty years. The K-means method is first introduced, various formulations of the minimum variance loss function and alternative loss functions within the same class are outlined, and different methods of choosing the number of clusters and initialization, variable preprocessing, and data reduction schemes are discussed. Theoretic statistical results are provided and various extensions of K-means using different metrics or modifications of the original algorithm are given, leading to a unifying treatment of K-means and some of its extensions. Finally, several future studies are outlined that could enhance the understanding of numerous subtleties affecting the performance of the K-means method.

The Genetic Basis for Bacterial Mercury Methylation

Abstract: Methylmercury is a potent neurotoxin produced in natural environments from inorganic mercury by anaerobic bacteria. However, until now the genes and proteins involved have remained unidentified. Here, we report a two-gene cluster, hgcA and hgcB, required for mercury methylation by Desulfovibrio desulfuricans ND132 and Geobacter sulfurreducens PCA. In either bacterium, deletion of hgcA, hgcB, or both genes abolishes mercury methylation. The genes encode a putative corrinoid protein, HgcA, and a 2[4Fe-4S] ferredoxin, HgcB, consistent with roles as a methyl carrier and an electron donor required for corrinoid cofactor reduction, respectively. Among bacteria and archaea with sequenced genomes, gene orthologs are present in confirmed methylators but absent in nonmethylators, suggesting a common mercury methylation pathway in all methylating bacteria and archaea sequenced to date.