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The purpose of this paper is to collect data from humans as they generate insights from the visualised results of computational fluid dynamics (CFD) scientific simulation. The authors hypothesise the behaviour of their insight errors (IEs) and proceed to quantify the IEs provided by the crowd participants. They then use the insight framework to model the behaviours of the errors. Using the crowd responses and models from the framework, they test the hypotheses and use the results to validate the framework for the speedup of CFD applications.

The authors use a randomised between-subjects experiment with blocking. CFD grid resolution is the independent variable while IE is the dependent variable. The experiment has one treatment factor with five levels. In case varying timestamps has an effect on insight variance levels, the authors block the responses by timestep. In total, 150 participants are randomly assigned to one of five groups and also randomly assigned to one of five blocks within a treatment. Participants are asked to complete a benchmark and open-ended task.

The authors find that the variances of insight and perception errors have a U-shaped relationship with grid resolution, that similar to the previously studied visualisation applications, the IE framework is valid for insights generated from CFD results and grid resolution can be used to predict the variance of IE resulting from observing CFD post-processing results.

To the best of the authors’ knowledge, no other work has measured IE variance to present it to simulation users so that they can use it as a feedback metric for selecting the ideal grid resolution when using grid resolution to speedup CFD simulation.

This paper aims to investigate the relation between audit firms’ switch to limited liability partnership (LLP) from limited liability company (LLC) and client firms’ earnings comparability. If LLP auditors, who have a higher liability exposure than LLC auditors, are more consistent in implementing generally accepted accounting principles and executing firm-wide audit methodologies, client firms’ earnings comparability will increase.

Using data from China, the authors examine whether client firm-pairs of LLP auditors have higher earnings comparability than client firm-pairs of LLC auditors. The authors also perform cross-sectional tests to shed light on the mechanisms through which auditors’ litigation exposure affects client firms’ comparability.

The authors find that firm-pairs in which both firms are audited by LLP auditors exhibit higher earnings comparability than other firm-pairs. This result is stronger when client firms are audited by the same auditor, when client firms are audited by the top 10 auditors and when the auditors are less dependent on the client firms. The authors also document that firm-pairs in which both firms are audited by LLP auditors have lower average analyst earnings forecast error and forecast dispersion.

To the best of the author’s knowledge, this study is the first to examine the relation between auditor’s litigation exposure and client firms’ earnings comparability. It also extends the literature on audit firm organizational form and audit quality.