Background: Reuters reported that 8400 HIV cases were detected in the voluntary screening of drug addicts in Harm Reduction Programmes, and screening in prison and Narcotics Rehabilitation Centers in 2011. However, dental treatment for HIV inmates is highly constrained by high uncertainty...

We compare earnings for the last twelve months ending in quarter four (i.e., fiscal year earnings), three, two and one. Prior literature offers two competing explanations for why fourth quarter earnings exhibit higher volatility than other interim quarters. Under the first explanation, GAAP...

This study examines issues associated with professional licensure in the context of the recently implemented 150-hour educational requirement for CPA licensure. We base our hypotheses on prior professional licensure research in economics and accounting. The results show that the implementation...