University of Tennessee

About: University of Tennessee is a education organization based out in Knoxville, Tennessee, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 41976 authors who have published 87043 publications receiving 2828517 citations. The organization is also known as: UTK & UT Knoxville.

Audit Firm Tenure and Fraudulent Financial Reporting

Abstract: The Sarbanes‐Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes‐Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting from 1990 through 2001 with both a matched set of non‐fraud firms and with the available population of non‐fraud firms, we find that fraudulent financial reporting is more likely to occur in the first three years of the auditor‐client relationship. We fail to find any evidence that fraudulent financial reporting is more lik...

Economic Importance of Bats in Agriculture

Abstract: White-nose syndrome (WNS) and the increased development of wind-power facilities are threatening populations of insectivorous bats in North America. Bats are voracious predators of nocturnal insects, including many crop and forest pests. We present here analyses suggesting that loss of bats in North America could lead to agricultural losses estimated at more than $3.7 billion/year. Urgent efforts are needed to educate the public and policy-makers about the ecological and economic importance of insectivorous bats and to provide practical conservation solutions.

Valley-polarized exciton dynamics in a 2D semiconductor heterostructure.

Abstract: Heterostructures comprising different monolayer semiconductors provide an attractive setting for fundamental science and device technologies, such as in the emerging field of valleytronics. We realized valley-specific interlayer excitons in monolayer WSe2-MoSe2 vertical heterostructures. We created interlayer exciton spin-valley polarization by means of circularly polarized optical pumping and determined a valley lifetime of 40 nanoseconds. This long-lived polarization enables the visualization of the expansion of a valley-polarized exciton cloud over several micrometers. The spatial pattern of the polarization evolves into a ring with increasing exciton density, a manifestation of valley exciton exchange interactions. Our work introduces van der Waals heterostructures as a promising platform from which to study valley exciton physics.