The gradual but marked decline in the correspondence between aggregated accounting
numbers and market valuations, such as stock returns, is a well-documented phenomenon in …

Technology is changing all aspects of business life and forcing adaptation in business
processes and product utilization. Disruptive technologies usually bring in cheaper and simpler …

The Public Company Accounting Oversight Board recently expanded audit reports to disclose
Critical Audit Matters (CAMs) and the audit procedures used to address them. We study …

Attribute reduction in concept lattices is one of the key problems in the study of concept lattice
theory. This paper defines a homomorphism consistent set and provides an approach to …

In contrast to past auditor opinions, which were largely unqualified and uniformly written, a
new disclosure requirement expands auditors’ opinions to include a description of Critical …

The classical concept lattices express the precise relation between object sets and attribute
sets, but fuzzy concept lattices express the uncertain relation between object sets and …

This paper is based on an interview on January 9, 2020, with Robert H. (Bob) Herz, the former
two-term chairman of the Financial Accounting Standards Board, on how the environment …

In the present study, heavy oil viscosity reduction in Daqing oil field was investigated by using
an ultrasonic static mixer. The influence of the ultrasonic power on the viscosity reduction …

Although pressure therapy (PT) represents the standard care for prevention and treatment
of hypertrophic scar (HS) from burns, its practice is largely based on empirical evidence and …

The effect a trade war would have on corporate America is a widely disputed hot topic. On one
hand, the trade dispute may discourage abusive trade practices by foreign companies; on …