Audit quality: does gender composition of audit firms matter?

Using a sample of Portuguese audit firms and their client companies, this study examines the association between gender composition of the partnership structure oaudit firms and audit quality. Audit quality is measured through the earnings quality of audit clients. We find that gender diversity in the partnership structure of audit firms, per se, has no association with audit quality. In turn, we find significant evidence that a predominant presence of female Certified Public Accountants (CPAs) in partner positions in audit firms is associated with higher audit quality. In particular, the results indicate that audit firms with female-dominated partnership structures are negatively related with aggressive accounting practices in audit clients.

Search for long-lived, weakly interacting particles that decay to displaced hadronic jets in proton--proton collisions at s√=8 TeV with the ATLAS detector

A search for the decay of neutral, weakly interacting, long-lived particles using data collected by the ATLAS detector at the LHC is presented. This analysis uses the full dataset recorded in 2012: 20.3 fb−1 of proton--proton collision data at s√=8 TeV. The search employs techniques for reconstructing decay vertices of long-lived particles decaying to jets in the inner tracking detector and muon spectrometer. Signal events require at least two reconstructed vertices. No significant excess of events over the expected background is found, and limits as a function of proper lifetime are reported for the decay of the Higgs boson and other scalar bosons to long-lived particles and for Hidden Valley Z′ and Stealth SUSY benchmark models. The first search results for displaced decays in Z′ and Stealth SUSY models are presented. The upper bounds of the excluded proper lifetimes are the most stringent to date.

Search for charged Higgs bosons decaying via H± → τ±ν in fully hadronic final states using pp collision data at √s = 8 TeV with the ATLAS detector

The results of a search for charged Higgs bosons decaying to a τ lepton and a neutrino, H±→τ±ν, are presented. The analysis is based on 19.5 fb−1 of proton--proton collision data at s√=8 TeV collected by the ATLAS experiment at the Large Hadron Collider. Charged Higgs bosons are searched for in events consistent with top-quark pair production or in associated production with a top quark. The final state is characterised by the presence of a hadronic τ decay, missing transverse momentum, b-tagged jets, a hadronically decaying W boson, and the absence of any isolated electrons or muons with high transverse momenta. The data are consistent with the expected background from Standard Model processes. A statistical analysis leads to 95% confidence-level upper limits on the product of branching ratios B(t→bH±)×B(H±→τ±ν), between 0.23% and 1.3% for charged Higgs boson masses in the range 80--160 GeV. It also leads to 95% confidence-level upper limits on the production cross section times branching ratio, σ(pp→tH±+X)×B(H±→τ±ν), between 0.76 pb and 4.5 fb, for charged Higgs boson masses ranging from 180 GeV to 1000 GeV. In the context of different scenarios of the Minimal Supersymmetric Standard Model, these results exclude nearly all values of tanβ above one for charged Higgs boson masses between 80 GeV and 160 GeV, and exclude a region of parameter space with high tanβ for H± masses between 200 GeV and 250 GeV.

Search for dark matter in events with heavy quarks and missing transverse momentum in pp collisions with the ATLAS detector

This article reports on a search for dark matter pair production in association with bottom or top quarks in 20.3fb−1 of pp collisions collected at s√=8 TeV by the ATLAS detector at the LHC. Events with large missing transverse momentum are selected when produced in association with high-momentum jets of which one or more are identified as jets containing b-quarks. Final states with top quarks are selected by requiring a high jet multiplicity and in some cases a single lepton. The data are found to be consistent with the Standard Model expectations and limits are set on the mass scale of effective field theories that describe scalar and tensor interactions between dark matter and Standard Model particles. Limits on the dark-matter--nucleon cross-section for spin-independent and spin-dependent interactions are also provided. These limits are particularly strong for low-mass dark matter. Using a simplified model, constraints are set on the mass of dark matter and of a coloured mediator suitable to explain a possible signal of annihilating dark matter.

Search for pair-produced long-lived neutral particles decaying in the ATLAS hadronic calorimeter in pp collisions at s√ = 8 TeV

The ATLAS detector at the Large Hadron Collider at CERN is used to search for the decay of a scalar boson to a pair of long-lived particles, neutral under the Standard Model gauge group, in 20.3 fb−1 of data collected in proton--proton collisions at s√ = 8 TeV. This search is sensitive to long-lived particles that decay to Standard Model particles producing jets at the outer edge of the ATLAS electromagnetic calorimeter or inside the hadronic calorimeter. No significant excess of events is observed. Limits are reported on the product of the scalar boson production cross section times branching ratio into long-lived neutral particles as a function of the proper lifetime of the particles. Limits are reported for boson masses from 100 GeV to 900 GeV, and a long-lived neutral particle mass from 10 GeV to 150 GeV.

Measurement of the top-quark mass in the fully hadronic decay channel from ATLAS data at s√=7 TeV

The mass of the top quark is measured in a data set corresponding to 4.6 fb−1 of proton--proton collisions with centre-of-mass energy s√=7 TeV collected by the ATLAS detector at the LHC. Events consistent with hadronic decays of top--antitop quark pairs with at least six jets in the final state are selected. The substantial background from multijet production is modelled with data-driven methods that utilise the number of identified b-quark jets and the transverse momentum of the sixth leading jet, which have minimal correlation. The top-quark mass is obtained from template fits to the ratio of three-jet to dijet mass. The three-jet mass is calculated from the three jets of a top-quark decay. Using these three jets the dijet mass is obtained from the two jets of the W boson decay. The top-quark mass obtained from this fit is thus less sensitive to the uncertainty in the energy measurement of the jets. A binned likelihood fit yields a top-quark mass of mt = 175.1 ± 1.4 (stat.) ± 1.2 (syst.) GeV.

Does dosage in abstinence education matter?

Although past reviews uniformly criticized the efficacy and effectiveness of sexual abstinence in adolescents, new studies dispute the earlier findings. Studies that unpackage intervention programs provide one means of understanding why they succeed in some settings and not in others. This study examined 3183 students spread over 35 schools on the number of hours that they received in sexual abstinence education, in a context of health behaviors promotion. A multi-level analysis (HLM) was performed. The number of hours did not appear to make any difference in the outcome scores. Reasons for this finding are presented and their implications are provided.

Inferior frontal gyrus white matter abnormalities in obsessive-compulsive disorder

The aim of the present study is to explore obsessive-compulsive disorder (OCD)-related abnormalities in white matter connectivity in OCD for a core region associated with inhibitory control [i.e. inferior frontal gyrus (IFG)]. Fifteen patients with OCD (11 men) and 15 healthy controls (nine men) underwent diffusion tensor imaging scanning to study four diffusivity indexes of white matter integrity [fractional anisotropy, mean diffusivity (MD), axial diffusivity and radial diffusivity (RD)]. The results showed that persons with OCD manifested significantly lower fractional anisotropy levels in the bilateral IFG as well as its parcellations in the pars opercularis, pars triangularis, and pars orbitalis. Significantly higher levels of MD, RD were evident for the OCD group in the IFG as a whole as well as in the bilateral subregions of the pars triangularis and pars opercularis (for MD and RD), the right side of the pars orbitalis (for RD), and the left side of the pars triangularis and right side pars opercularis (for axial diffusivity). Overall, the results suggest significant alterations in structural connectivity, probably associated with myelination and axonal abnormalities in the IFG of OCD patients.

Search for Dark Matter in Events with Missing Transverse Momentum and a Higgs Boson Decaying to Two Photons in pp Collisions at root s=8 TeV with the ATLAS Detector

Results of a search for new phenomena in events with large missing transverse momentum and a Higgs boson decaying to two photons are reported. Data from proton--proton collisions at a center-of-mass energy of 8 TeV and corresponding to an integrated luminosity of 20.3 fb−1 have been collected with the ATLAS detector at the LHC. The observed data are well described by the expected Standard Model backgrounds. Upper limits on the cross section of events with large missing transverse momentum and a Higgs boson candidate are also placed. Exclusion limits are presented for models of physics beyond the Standard Model featuring dark-matter candidates.