We examine the association between the existence and the magnitude of a fraudulent event, nonfraudulent restatements of financial statements, and nine competing models of discretionary accruals, accrual estimation errors (Dechow and Dichev 2002 and McNichols 2002), and the Beneish (1999) M-score. We use the size of the downward earnings restatement following the discovery of the fraud to proxy for the degree of discretion exercised to perpetrate the fraud. We find that while total accruals are associated with the existence of fraud, discretionary accruals derived from the Jones model, the modified Jones model, and performance-matched models are not associated with fraud. Accrual estimation errors and M-score have explanatory power for fraud beyond total accruals. We also find that commonly used measures of discretionary accruals, accrual estimation errors, and the M-score are associated with the magnitude of the fraud. Only the accrual estimation errors are associated with non-fraud restatements.

SUMMARY We synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial reporting fraud, and (2) to highlight areas where there is need for future research. This project extends the work of Hogan et al. (2008), who completed a similar synthesis project, also sponsored by the Auditing Section of the American Accounting Association, in 2005. We synthesize the literature related to fraud by examining accounting and auditing literature post-Hogan et al. (2008) and by summarizing relevant fraud literature from outside of accounting. We review publications in accounting and related disciplines including criminology, ethics, finance, organizational behavior, psychology, and sociology. We synthesize the research around a model that illustrates the auditor's approach to fraud. The model incorporates auditors' use of the fraud triangle (i.e., management's incentive, attitude, and opportunity to commit fraud), their assessment of the existence and effectiveness of the client's anti-fraud measures (e.g., corporate governance mechanisms and internal controls), and their consideration of possible fraud schemes and concealment techniques when making an overall fraud risk assessment of the client. The model further illustrates how auditors can incorporate this assessment into an overall strategy to detect fraud by implementing appropriate fraud-detection procedures. We summarize the recent literature of each component of the model and suggest avenues for future research.

Observed effect sizes for clinical outcomes suggest the structured exercise program has benefit for persons with HD; larger scale trials are warranted.Video Abstract available (see Video, Supplemental Digital Content 1, http://links.lww.com/JNPT/A60) for more insights from the authors.

This study examines whether auditors can effectively use nonfinancial measures (NFMs) to assess the reasonableness of financial performance and, thereby, help detect financial statement fraud (hereafter, fraud). If auditors or other interested parties (e.g., directors, lenders, investors, or regulators) can identify NFMs (e.g., facilities growth) that are correlated with financial measures (e.g., revenue growth), inconsistent patterns between the NFMs and financial measures can be used to detect firms with high fraud risk. We find that the difference between financial and nonfinancial performance is significantly greater for firms that committed fraud than for their nonfraud competitors. We also find that this difference is a significant fraud indicator when included in a model containing variables that have previously been linked to the likelihood of fraud. Overall, our results provide empirical evidence suggesting that NFMs can be effectively used to assess fraud risk.

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Women have increasingly become more involved in the workforce following World War II. Paid employment of women has shifted from primarily traditional female-oriented jobs to more non-traditional, and previously male-oriented careers. Women's participation in the workforce has lead to the study of career aspirations of women. Career aspirations are influenced by factors such as gender, socioeconomic status, race, parents' occupation and education level, and parental expectations. This review of literature presents an overview of women's participation in the workforce and the progress of women's career development and career aspirations in the latter half of the 20th century.

Introduction Cardiomyopathy is a common cause of morbidity and death in patients with Duchenne muscular dystrophy (DMD). Methods A cross-sectional analysis of clinical data from a multi-institutional, international CINRG DMD Natural History Study of 340 DMD patients aged 2 to 28 years. Cardiomyopathy was defined as shortening fraction (SF) <28% or ejection fraction (EF) <55%. Results 231 participants reported a prior clinical echocardiogram study, and 174 had data for SF or EF. The prevalence of cardiomyopathy was 27% (47/174), and it was significantly associated with age and clinical stage. The association of cardiomyopathy with age and clinical stage was not changed by glucocorticoid use as a covariate (P>0.68). In patients with cardiomyopathy, 57 % (27/47) reported not taking any cardiac medications. Cardiac medications were used in 12% (15/127) of patients without cardiomyopathy. Discussion Echocardiograms were underutilized, and cardiomyopathy was undertreated in this DMD natural history cohort.

In spite of a relative lack of evidence attesting to the efficacy of paraprofessionals in enhancing student outcomes, there has been a phenomenal growth in utilization of paraprofessionals in special education service delivery roles. A literature review indicated a need for additional information on this issue. Over the years the role of paraprofessionals has expanded to include increased use of these personnel for formal assessment, initial instruction, and home-school support, in addition to other activities that have, historically, been performed by teachers. This article includes a review of the efficacy literature, professional educators' attitudes toward use of paraprofessionals, and information available on training models for paraprofessionals, and serves as a foundation for future research on the utilization of paraprofessionals in special education programs.