Search results

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.

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.