Search results for "DEPENDENCE"
showing 10 items of 2462 documents
The relationship between non-audit fees and audit quality: dealing with the endogeneity issue
2015
Purpose – The purpose of this paper is to explore whether the provision of non-audit services (NAS) by public accounting firms undermines audit quality. The study addresses this question by testing for an association between the provision of consulting services and auditor independence in listed companies. Design/methodology/approach – The authors study if the magnitude of non-audit fees explains variations in earnings management by looking at the joint determination of non-audit fees, audit fees, and abnormal accruals using the SURE-regression estimation method. Findings – Evidence from tested models suggests that audit services quality is uncompromised by the provision of NAS. In other w…
Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
2012
Following the dramatic financial scandals at the turn of the millennium, the financial system reporting framework has changed considerably to restore confidence among investors. In 2002, Spain was one of the pioneer EU member countries to regulate audit quality and protect auditor independence. In the specific setting of Spain, the objective of this research is to obtain evidence that can contribute to the debate on whether there is a need for regulation in this field. In this sense, we find evidence on the existence of an expectations gap between two groups of agents affected by the important changes that the 2002 rules on independence and audit quality imposed on auditors, i.e., the audit…
"Table 2" of "Measurement of the correlations between the polar angles of leptons from top quark decays in the helicity basis at $\sqrt{s}=7$TeV usin…
2017
The correlation factors for the statistical uncertainties between any two bins of the unfolded distribution.
"Table 1" of "Measurement of the correlations between the polar angles of leptons from top quark decays in the helicity basis at $\sqrt{s}=7$TeV usin…
2017
The numerical summary of the unfolded $\cos\theta_1\cdot\cos\theta_2$ distribution, with statistical and systematic uncertainties.
Dynamics of isolated-photon plus jet production in pp collisions at s=7 TeV with the ATLAS detector
2013
The dynamics of isolated-photon plus jet production in pp collisions at a centre-of-mass energy of 7 TeV has been studied with the ATLAS detector at the LHC using an integrated luminosity of 37 pb( ...
Modeling the Impact Parameter Dependence of the nPDFs With EKS98 and EPS09 Global Fits
2013
So far the nuclear PDFs (nPDFs) in the global DGLAP fits have been taken to be spatially independent. In this work, using the $A$-dependence of the globally fitted sets EPS09 and EKS98, we have determined the spatial dependence of the nPDFs in terms of powers of the nuclear thickness functions. New spatially dependent nPDF sets EPS09s (NLO, LO, error sets) and EKS98s (LO) are released. As an application, we consider the nuclear modification factor $R_{dAu}^{\pi^0}$ at midrapidity for neutral pion production in deuteron-gold collisions at RHIC in NLO. Comparison with the PHENIX data in different centrality classes is also shown. In addition, predictions for the corresponding nuclear modifica…
Measurement of the cross section for hard exclusive π0 muoproduction on the proton
2020
Physics letters / B B805, 135454 (2020). doi:10.1016/j.physletb.2020.135454
Quark and gluon distributions and $\alpha_{s}$ from nucleon structure functions at low $x$
1993
Abstract The Q2 dependence of the structure functions F2p and F2d recently measured by the NMC is compared with the predictions of perturbative QCD at next-to-leading order. Good agreement is observed, leading to accurate determinations of the quark and gluon distributions in the range 0.008 ⩽ × ⩽ 0.5. The strong coupling constant is measured from the low x data; the result agrees with previous determinations.
The Polarised Valence Quark Distribution from semi-inclusive DIS
2007
The semi-inclusive difference asymmetry A^{h^{+}-h^{-}} for hadrons of opposite charge has been measured by the COMPASS experiment at CERN. The data were collected in the years 2002-2004 using a 160 GeV polarised muon beam scattered off a large polarised ^6LiD target and cover the range 0.006 < x < 0.7 and 1 < Q^2 < 100 (GeV/c)^2. In leading order QCD (LO) the asymmetry A_d^{h^{+}-h^{-}} measures the valence quark polarisation and provides an evaluation of the first moment of Delta u_v + Delta d_v which is found to be equal to 0.40 +- 0.07 (stat.) +- 0.05 (syst.) over the measured range of x at Q^2 = 10 (GeV/c)^2. When combined with the first moment of g_1^d previously measured …
Interplay among transversity induced asymmetries in hadron leptoproduction
2015
In the fragmentation of a transversely polarized quark several left-right asymmetries are possible for the hadrons in the jet. When only one unpolarized hadron is selected, it exhibits an azimuthal modulation known as Collins effect. When a pair of oppositely charged hadrons is observed, three asymmetries can be considered, a di-hadron asymmetry and two single hadron asymmetries. In lepton deep inelastic scattering on transversely polarized nucleons all these asymmetries are coupled with the transversity distribution. From the high statistics COMPASS data on oppositely charged hadron-pair production we have investigated for the first time the dependence of these three asymmetries on the dif…