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We examine the academic accounting professoriate in the US, Canada, and other countries. As of 2016, US accounting programs averaged 7.9 faculty per program, versus 11.9 faculty for Canadian schools and 10.3 faculty for schools outside of the US and Canada. 78.2% of US faculty are tenure-track (or tenured), versus 84.0% of faculty in Canadian schools and 92.6% of faculty outside of the US and Canada. As of 2016, only 73.7% of individuals who obtain their degrees in Canada stay in Canada as university faculty vs. 90.9% of individuals obtaining US degrees staying in the US and 88.0% for faculty outside of either country. We examine how these proportions have shifted over time, from 1980 to 2016, and we break out our data into tenure-track vs. non-tenure track faculty. Finally, we examine the time needed to move from assistant rank to associate rank (i.e., the time to obtain tenure) and the time needed to move from associate to full professor, broken out by country of education and country of employment.

Summary Increasing financial statement complexity along with an intense focus on audit quality have created challenges for today's auditors. As a result, audit firms are increasingly relying on various specialists to help them perform their audits. In order to better understand why and how audit firms are using forensic specialists on their audits, we conduct an exploratory survey of experienced audit and forensic professionals. Our results suggest auditors are largely relying on forensic specialists to provide them with additional comfort beyond that obtained from traditional audit procedures. Furthermore, our results demonstrate that the usage of forensic specialists occurs primarily on riskier engagements, such as those involving restatements, initial public offerings, and investigations by regulators or law enforcement agencies. Although their involvement varies, forensic specialists assist audit teams by providing both guidance and direct assistance across the audit in areas including fraud brainstorming, design of procedures to test for fraud, and review of results of fraud-related testing. In addition, our findings indicate forensic specialist involvement may lead to greater comfort as evidenced by the perceived identification by forensic specialists of additional audit findings related to material misstatements, financial reporting fraud, misappropriation of assets, and internal control deficiencies. Our results also reveal the majority of auditor and forensic specialist participants believe the value of forensic involvement on audits outweighs the associated costs, even in the absence of such additional audit findings. We conclude our paper by offering a theoretical discussion of our findings based on the audit comfort framework and suggestions for future research. In summary, our findings suggest that the discomfort some auditors feel in the contemporary auditing environment is leading to changes in the rituals that underlie traditional audits such that they seek comfort afforded them through forensic specialist involvement. This article is protected by copyright. All rights reserved.

Yield loss due to water deficit is ubiquitous in maize (Zea mays L.) production environments in the United States. The impact of water deficits on yield depends on the cropping system management and physiological characteristics of the hybrid. Genotypic diversity among maize hybrids in the transpiration response to vapor pressure deficit (VPD) indicates that a limited-transpiration trait may contribute to improved drought tolerance and yield in maize. By limiting transpiration at VPD above a VPD threshold, this trait can increase both daily transpiration efficiency and water availability for lateseason use. Reduced water use, however, may compromise yield potential. The complexity associated with genotype X environment X management interactions can be explored in a quantitative assessment using a simulation model. A simulation study was conducted to assess the likely effect of genotypic variation in limited-transpiration rate on yield performance of maize at a regional scale in the United States. We demonstrated that the limited-transpiration trait can result in improved maize performance in drought-prone environments and that the impact of the trait on maize productivity varies with geography, environment type, expression of the trait, and plant density. The largest average yield increase was simulated for drought-prone environments (135 g m(-2)), while a small yield penalty was simulated for environments where water was not limiting (-33 g m(-2)). Outcomes from this simulation study help interpret the ubiquitous nature of variation for the limited-transpiration trait in maize germplasm and provide insights into the plausible role of the trait in past and future maize genetic improvement.

We compare 20 years of data from SDC’s Mergers and Acquisitions database with a hand-collected database, providing evidence on the completeness and accuracy of SDC data across time. We find that our hand-collected data is generally more accurate than SDC, but SDC’s accuracy and coverage improves over time. Our investigation of discrepancies between the databases finds that SDC is more prone to errors on smaller, high book-to-market acquirers with a weak announcement period market response. Preliminary analyses suggest that this potential bias is not significant, but may affect inferences when examining smaller, high book-to-market firms. Our work also highlights many of the difficulties involved in hand-collection. Where possible, we offer practical advice and solutions to researchers as they deal with important subtleties in conducting mergers and acquisitions research.

Summary Introduction The identification of follicular thyroid adenoma-associated transcripts will lead to a better understanding of the events involved in pathogenesis and progression of follicular tumours. Using Serial Analysis of Gene Expression, we identified five genes that are absent in a malignant follicular thyroid carcinoma (FTC) library, but expressed in follicular adenoma (FTA) and normal thyroid libraries. Methods NR4A1, one of the five genes, was validated in a set of 27 normal thyroid tissues, 10 FTAs and 14 FTCs and three thyroid carcinoma cell lines by real time PCR. NR4A1 can be transiently increased by a variety of stimuli, including lithium, which is used as adjuvant therapy of thyroid carcinoma with 131I. We tested if lithium could restore NR4A1 expression. The expression of other genes potentially involved in the same signalling pathway was tested. To this end, lithium was used at different concentration (10 mm or 20 mm) and time (2 h and 24 h) and the level of expression was tested by quantitative PCR. We next tested if Lithium could affect cell growth and apoptosis. Results We observed that NR4A1 expression was under-expressed in most of the FTCs investigated, compared with expression in normal thyroid tissues and FTAs. We also found a positive correlation between NR4A1 and FOSB gene expression. Lithium induced NR4A1 and FOSB expression, reduced CCDN1 expression, inhibited cell growth and triggered apoptosis in a FTC cell line. Conclusions NR4A1 is under-expressed in most of FTCs. The loss of expression of both NR4A1 and the Wnt pathway gene FOSB was correlated with malignancy. This is consistent with the hypothesis that its loss of expression is part of the transformation process of FTCs, either as a direct or indirect consequence of Wnt pathway alterations. Lithium restores NR4A1 expression, induces apoptosis and reduces cell growth. These findings may explain a possible molecular mechanism of lithium's therapeutic action.

In a longitudinal study of top US executives between 1996 and 2006, we examined the impact of underwater stock options on voluntary turnover. We took a multi-disciplinary perspective, which recognizes the financial and economic logic suggesting that while underwater options may carry a positive valuation based on Black-Scholes pricing, there are also a variety of psychological and behavioral theories suggesting that underwater option portfolios may motivate voluntary turnover to a greater extent than what can be captured by Black-Scholes pricing. We investigated whether BS valuation can be usefully augmented, as a predictor of voluntary turnover, by adding insights from psychology and other behavioral theories. Supporting a multi-disciplinary view, we found that the degree to which executive stock option portfolios were underwater was positively related to voluntary turnover, after controlling for the time value of the options and other factors.

In humans the hippocampus plays a role in both episodic memory and spatial navigation. Similar findings have been shown in other animals including monkeys and rats. The relationship between the processing of episodic and spatial related inputs within the hippocampus remains a puzzle. One approach to understanding how the hippocampus processes information is to examine how hippocampal cell activity corresponds to environmental experience. Hippocampal pyramidal cells can alter their spatial tuning (re-map) in response to changes in task demands. The degree to which this re-mapping is related to contextual/episodic information or to changes in spatial navigation/trajectories is unclear. The current study was designed to examine cell activity under two conditions that differed in contextual information without alterations in the goal-directed trajectories taken by the animals. Adult and aged rats were trained to do an alternation task on a fixed pathway [J. A. Oler et al. (2005)Neuroscience, 131, 1-12]. The animals ran this pathway during either 'safe' or 'unsafe' (a tone indicating a shock region) trials, with hesitation during 'unsafe' trials providing a clear behavioral measure of discrimination between these two conditions. Relatively few place cells displayed re-mapping between the two conditions. We propose that the principle source of re-mapping in the dorsal hippocampus is changes in the animal's trajectories rather than behavioral context. Possible reasons why so few cells responded to the change in context are discussed.

Aging is known to impair the formation of episodic memory, a process dependent upon the integrity of the hippocampal region. To investigate this issue, hippocampal place cells were recorded from middle-aged and old F-344 male rats while running on a “figure-8” track. The top and bottom arcs of the track were removed, converting it into a plus maze, and the animals were required to conduct a working memory task. Following this change in task, the arcs were replaced and the animals again ran the figure-8 task. Analysis of place fields across the recording session demonstrated that both middle-aged and old rats had reliable representations of the figure-8 task. A comparison of place fields between different behavioral tasks (figure-8 and plus maze) demonstrated a change in the hippocampal representation of the environment in both age groups, despite the fact that the animals remained on the maze throughout the recording session. Notably, place cells in old animals were less affected by the change in task than those in middle-aged animals. The results suggest that hippocampal neurons reflect significant behavioral events within a given environment. Furthermore, the data indicate that age-related episodic memory deficits may result from decreased sensitivity of the hippocampal network to respond to meaningful changes in the environment. Hippocampus 10:338–350, 2000 © 2000 Wiley-Liss, Inc.

Melanocytes have not been described in the pituitary of mammals or in the meninges of the rat. In this paper, we report the presence of the cluster of melanocytes in the intermediate lobe of the pituitary and around the median eminence of the hypothalamus forming an 'infundibulo-hypophysial circle', and also describe the characteristics of meningeal melanocytes in Zucker rats. In the leptomeninges, numerous melanocytes were found on the ventrolateral surface of cerebral hemisphere in the area of the middle cerebral artery. Pigment granules were also observed in the surrounding tissue outside the melanocytes as well as incorporated in the cytoplasm of neural and epithelial cells. Electron microscopy revealed that melanosomes in hypophysial and meningeal melanocytes were in different (II-IV) stages of maturity. In the leptomeninges of Zucker rats, HMB-45 immunoreactivity was found in round non-melanosome-containing cells, while no HMB-45 reaction was found in the leptomeninges of the albino rat. We conclude that both obese and lean Zucker rats possess functionally active melanocytes in the meninges and the pituitary and transfer pigment granules to neighboring cells. The distributions of melanocytes in proximity to blood vessels in the leptomeninges and in the 'infundibulo-hypophysial circle' suggest an endocrine secretory function.

Young adult, middle-aged, and old male F-344 rats were assessed for their hippocampal ability. This was accomplished by examin- ing the animals on two different paradigms, each incorporating a simulta- neous measure of hippocampal-dependent and -independent processing. The animals were fear conditioned and then tested for retention of the conditioning context and tone. This was followed by an 8-arm radial maze task which combined spatial working and cued reference memory ele- ments. The two paradigms are compared in terms of task demands, potential confounds, and validity for aging studies. The results indicate that the performance of the animals on the two tasks is correlated. Age-related deficits limited to the hippocampal aspects of the above tasks were found, with no deficits found in the analogous but hippocampus- independent aspects of these tasks. The function of the hippocampus in incorporating new memories is time-related. Therefore, the possibility of age-related changes in consolida- tion was examined. It has previously been shown on the fear conditioning paradigm that the hippocampus is involved in retention of the aversive context for approximately 28 days. In the present study, an attempt was made to test the animals for retention of the conditioning context both early into the period of consolidation (10 days) and after consolidation should have been completed (52 days). The results indicate that, initially, the old animals show comparable retention to young rats. When examined later, young animals showed a stronger retention of the conditioning context than they had previously. The aged rats, however, did not seem to benefit from this additional period of time and in fact showed a decrease in retention of the conditioning context. The data are interpreted in terms of consolidation, alternative explanations of the data are presented, and suggestions are given for future research. Finally, the implications of such age-related changes in hippocampal consolidation on learning and memory are discussed. Hippocampus 1998;8:402-415. r 1998 Wiley-Liss, Inc.

Mutations in the proprotein convertase PCSK9 gene are associated with autosomal dominant familial hyper- or hypocholesterolemia. These phenotypes are caused by a gain or loss of function of proprotein convertase subtilisin kexin 9 (PCSK9) to elicit the degradation of the low-density lipoprotein receptor (LDLR) protein. Herein, we asked whether the subcellular localization of wild-type PCSK9 or mutants of PCSK9 and the LDLR would provide insight into the mechanism of PCSK9-dependent LDLR degradation. We show that the LDLR is the dominant partner in regulating the cellular trafficking of PCSK9. In cells lacking the LDLR, PCSK9 localized in the endoplasmic reticulum (ER). In cells expressing the LDLR, PCSK9 sorted to post-ER compartments (i.e. endosomes in cell lines and Golgi apparatus in primary hepatocytes), where it colocalized with the LDLR. In cell lines, PCSK9 also colocalized with the LDLR at the cell surface, requiring the presence of the C-terminal Cys/His-rich domain of PCSK9. We provide evidence that PCSK9 promotes the degradation of the LDLR by an endocytic mechanism, as small interfering RNA-mediated knockdown of the clathrin heavy chain reduced the functional activity of PCSK9. We also compared the subcellular localization of natural mutants of PCSK9 with that of the wild-type enzyme in human hepatic (HuH7) cells. Whereas the mutants associated with hypercholesterolemia (S127R, F216L and R218S) localized to endosomes/lysosomes, those associated with hypocholesterolemia did not reach this compartment. We conclude that the sorting of PCSK9 to the cell surface and endosomes is required for PCSK9 to fully promote LDLR degradation and that retention in the ER prevents this activity. Mutations that affect this transport can lead to hyper- or hypocholesterolemia.

This paper addresses the long-term effect of two dental delivery systems established during the Rural Dental Health Program (RDHP) in 1975. At that time 725 children in grades K-2 were assigned randomly to an enriched dental health education program or regular health education program and to a SCHOOL- or COMMUNITY-based dental delivery system. Seven years after funding for RDHP ended, children originally assigned to the COMMUNITY group utilized more professional services and showed a higher level of dental knowledge than children assigned to the SCHOOL group. In addition, COMMUNITY-based children had, on average, twice as many sealed teeth. While the follow-up study did not reveal any statistically significant difference in the clinical oral health indices (DMFS, gingival index, calculus index, plaque index, periodontal probing depth, and orthodontic treatment priority index) the COMMUNITY-based children's higher level of professional dental service utilization, greater number of sealed teeth, and increased dental knowledge should lead to a higher level of oral health in the long run.

This paper has reviewed research and other papers that have furthered our understanding of the impact of the presence of a child with sickle cell disease on the family. The research suggests that the primary parent in such a family experiences additional emotional strain much like primary parents of children with other chronic illnesses have been found to exhibit. The research also suggests that the ill child's presence influences interpersonal relationships within the family. Specifically, there is some evidence that the relationship between the parents and the relationship between the parent and other offspring may be affected adversely. The only evidence for an adverse impact on the relationship between the parent and the chronically ill child was in our research when considering only single-parent families. The research also suggests that the family environment is affected. In particular, the research suggests that the level of conflict and organization within the family was less favorable than within the control families. Moreover, the research suggests that the child's presence reduces the ability of the primary parent to participate in social activities outside of the family. Secondary parents, on the other hand, report less satisfaction with the extent to which their own individual needs are being met within the family. The available research also suggests that other factors mediate the impact of the child's illness on the family. In particular, parents with more knowledge about the illness and more social support available appear to cope more favorably with the illness. Moreover, the available research also suggests that the family also impacts on how the patient responds to the illness. Specifically, the more psychosocial stressors within the family, the less effectively the patient copes with the illness. In addition, the more social support available to the patient from the family and other significant others, the more likely the patient is to comply with the treatment regimen. Finally, two methodological issues have been discussed. First, a tendency is evident for parents to deny any impact on the family when asked directly but to demonstrate the impact when the responses of these parents are compared to the responses of a comparison group. This suggests a need for more studies that involve a comparison group in the design. Second, the small sample sizes in many of the studies reflect the lack of adequate sample in individual geographic locales. This suggests a need for more collaborative research projects such as the CSSCD project to increase sample size.

In November 1985, 406 children ages 15 to 19 were clinically examined, answered survey questions covering dental attitudes and behaviors, and were tested to determine their dental knowledge. This group included 56 percent of the 725 first through third graders who participated in the Rural Dental Health Program beginning in the fall of 1975. The Rural Dental Health Program was a study designed, in part, to measure the effect of a school-based dental health program on the oral health of children in a rural, underserved Pennsylvania county. Measures taken on 406 children, six and one-half years after the educational program ended were used to test for its possible long-term impact on oral health. Evidence obtained from analysis of covariance supports the hypothesis that dental health education had a positive effect on children's oral health.