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This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the earnings string.

The authors use regression models on a sample of publicly-traded USA companies with earnings strings.

The authors find that clients’ earnings string breaks are associated with increased accounting litigation risk and audit fees. The results are more prevalent for larger breaks.

The findings suggest auditors anticipate string breaks by clients which implies that audit fee research should consider earnings string characteristics in the fee models.

The auditor’s access to private information allows them to anticipate string breaks and potential increase in litigation risk.

An earnings string break represents a convergence of concerns highly relevant to the auditor: more users relying on the financial statements with greater expectations, increased likelihood of losses to those users, an environment where the likelihood of misstatement may increase, and explicitly stated professional responsibilities in response to the latter. Despite that, and a rich earnings string literature, prior studies have not directly examined auditors’ response to a client’s string break.

This study investigates whether the underrepresentation of women in executive-level roles within the supply chain management (SCM) field is justified or the result of gender injustices. The analysis examines if there is a gender compensation gap within executive-level SCM roles and whether performance differences or other observable factors explain disparities.

Publicly reported executive compensation and financial data are merged to empirically test if gender differences exist and investigate whether the underrepresentation of women in executive-level SCM roles is unjust.

Women occupy only 6.29% of the positions in the sample of 447 SCM executives. Unlike prior studies, we find that women executives receive higher compensation. The analysis does not identify observable factors explaining the limited inclusion of women in top-level roles, suggesting that gender injustices are prevalent in SCM.

This study only considers observable factors and cannot conclusively determine if discrimination is occurring. The low level of inclusion of women in executive roles suggests that gender injustice is intrinsic within the SCM profession. These findings will hopefully motivate firms to undertake transformative actions that result in outcomes that advance gender equity, ultimately leading to social justice for female SCM executives.

The use of social justice and feminist theories, a focus on SCM roles, and an empirical methodology utilizing objective measures represents a novel approach to investigating gender discrimination in SCM organizations, complementing prior survey-based studies.

Paramedics are responsible for managing emergencies, caring for patients and performing life-saving procedures under heavy workloads, which can have a significant negative effect on their emotional eating and food addiction (FA) behaviors. Thus, this cross-sectional study aims to shed light on the relationship between emotional eating tendencies and FA in paramedics by considering their food preferences, sex, and body mass index (BMI) factors.

The questionnaire consisted of Yale Food Addiction Scale and Emotional Eating Questionnaire (EEQ), as well as sex, age, weight, height and number of snacks and main meals collected face-to-face from the 196 paramedics.

The FA prevalence was 14.9%, and more than half of the paramedics were emotional eaters. The total score of the EEQ was significantly higher in the FA diagnosed group than in the group FA not diagnosed (p < 0.001). The food preferences of the paramedics were found to differ significantly depending on whether they were diagnosed with FA or emotional eating. Being a food addict or emotional eater significantly increases the odds of consuming chocolate-wafer, pie-cake, chips, pastries, pasta and fries (p < 0.05), and participants with FA diagnosis and emotional eaters were more likely to prefer these foods than those with nondiagnosis and nonemotional eaters (p < 0.05).

Findings highlighted the connection between FA and the emotional eating behavior of paramedics, indicating that they attempt to compensate for their emotional ups and downs through eating. The job-related stress and emotional eating behaviors of paramedics may increase their BMI and susceptibility to FA.