University of North Texas

About: University of North Texas is a education organization based out in Denton, Texas, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 11866 authors who have published 26984 publications receiving 705376 citations. The organization is also known as: Fight, North Texas & UNT.

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.

Three Months of Rifapentine and Isoniazid for Latent Tuberculosis Infection

Abstract: In the modified intention-to-treat analysis, tuberculosis developed in 7 of 3986 subjects in the combination-therapy group (cumulative rate, 0.19%) and in 15 of 3745 subjects in the isoniazid-only group (cumulative rate, 0.43%), for a difference of 0.24 percentage points. Rates of treatment completion were 82.1% in the combination-therapy group and 69.0% in the isoniazid-only group (P<0.001). Rates of permanent drug discontinuation owing to an adverse event were 4.9% in the combination-therapy group and 3.7% in the isoniazid-only group (P = 0.009). Rates of investigator-assessed drug-related hepatotoxicity were 0.4% and 2.7%, respectively (P<0.001). Conclusions The use of rifapentine plus isoniazid for 3 months was as effective as 9 months of isoniazid alone in preventing tuberculosis and had a higher treatment-completion rate. Long-term safety monitoring will be important. (Funded by the Centers for Disease Control and Prevention; PREVENT TB ClinicalTrials.gov number, NCT00023452.)

SemEval-2007 Task 14: Affective Text

Abstract: The "Affective Text" task focuses on the classification of emotions and valence (positive/negative polarity) in news headlines, and is meant as an exploration of the connection between emotions and lexical semantics. In this paper, we describe the data set used in the evaluation and the results obtained by the participating systems.

A review and meta-analysis of the psychopathy checklist and psychopathy checklist-revised: predictive validity of dangerousness

Abstract: The Psychopathy Checklist (PCL/PCL-R) continues to receive recognition among clinicians and researchers for its ability to predict violent and nonviolent recidivism. This article reviews the psychometric properties and the clinical utility of the PCL-R and reports a meta-analysis of 18 studies that Investigate the relationship between the PCL/PCL-R and violent and nonviolent recidivism. We found that the PCL and the PCL-R had moderate to strong effect sizes and appear to be good predictors of violence and general recidivism. As a component of dangerousness assessments, psychologists may want to consider utilizing the PCL-R when making probability statements regarding placement decisions in institutions, parole and conditional release decisions, and community placement decisions for psychiatric patients. The generalizabilfty of the PCL beyond these groups, which have primarily consisted of Anglo-American samples, is still in question and requires further research.