Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud

Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether the duty to sign work results-one of the most prominent internal control mechanisms-is effective to prevent fraud under different superior instructions. We use a 2×2 between-subjects experimental design with accountability (duty to sign work results vs. no duty to sign) and superior instructions (with vs. without profit maximization cue) as independent variables. Both manipulations of superior instructions reminded people to respect accounting standards and principles but in one condition, an instruction to increase revenues was integrated as profit maximization cue. We expected this cue to trigger a profit maximization decision frame that increases the likelihood for fraudulent revenue recording. 58 managers from an executive MBA class participated in the experiment. We find that superior instructions interact with accountability. Fraudulent revenue recording was particularly observed when people received instructions to increase revenues and had to sign their work results. Consequently, fraudulent behavior can occur without pressure to commit fraud due to profit maximization cues that are communicated by a superior and despite implemented internal control mechanisms. We discuss possible implications of our results for the prevention of fraudulent behavior.

A double-quadrature radiofrequency coil design for proton-decoupled carbon-13 magnetic resonance spectroscopy in humans at 7T

Purpose Carbon-13 magnetic resonance spectroscopy (13C-MRS) is challenging because of the inherent low sensitivity of 13C detection and the need for radiofrequency transmission at the 1H frequency while receiving the 13C signal, the latter requiring electrical decoupling of the 13C and 1H radiofrequency channels. In this study, we added traps to the 13C coil to construct a quadrature-13C/quadrature-1H surface coil, with sufficient isolation between channels to allow simultaneous operation at both frequencies without compromise in coil performance. Methods Isolation between channels was evaluated on the bench by measuring all coupling parameters. The quadrature mode of the quadrature-13C coil was assessed using in vitro 23Na gradient echo images. The signal-to-noise ratio (SNR) was measured on the glycogen and glucose resonances by 13C-MRS in vitro, compared with that obtained with a linear-13C/quadrature-1H coil, and validated by 13C-MRS in vivo in the human calf at 7T. Results Isolation between channels was better than â^'30 dB. The 23Na gradient echo images indicate a region where the field is strongly circularly polarized. The quadrature coil provided an SNR enhancement over a linear coil of 1.4, in vitro and in vivo. Conclusion It is feasible to construct a double-quadrature 13C-1H surface coil for proton decoupled sensitivity enhanced 13C-NMR spectroscopy in humans at 7T. Magn Reson Med, 2014. © 2014 Wiley Periodicals, Inc.

UBVRI photoelectric photometry of nearby stars. II.

A second set of UBVRI photometry results for nearby stars of Gliese's (1969) catalog and its supplements, including in this case some multiple systems, are presented. Most of the observations were carried out between July 1984 and December 1985 at Calar Alto with the 1.23-m Centro Astronomico Hispano-Aleman telescope and the 1.52-m Observatorio Astronomico Nacional telescope. The number of observations of program and standard stars for the six runs and the final results for 60 stars are presented.

Hints for a fast precessing relativistic radio jet in LS I+61·303

Here we discuss two consecutive MERLIN observations of the X-ray binary LS I +61◦303. The first observation shows a double-sided jet extending up to about 200 AU on both sides of a central source. The jet shows a bent S-shaped struct ure similar to the one displayed by the well-known precessing jet of SS 433. The precession suggested in the first MERLIN image becomes evident in the second one, showing a one-sided bent jet significantly rotated with respect to the jet of the day before. We conclude that the derived precession of the relativistic (β=0.6) jet explains puzzling previous VLBI results. Moreover , the fact that the precession is fast could be the explanation of the never understood short term (days) variability of the associated gamma-ray source 2CG 135 + 01 / 3EG J0241 + 6103.

uvbyHbeta photometry of main sequence A type stars.

We present Stroemgren uvby and Hbeta_ photometry for a set of 575 northern main sequence A type stars, most of them belonging to the Hipparcos Input Catalogue, with V from 5mag to 10mag and with known radial velocities. These observations enlarge the catalogue we began to compile some years ago to more than 1500 stars. Our catalogue includes kinematic and astrophysical data for each star. Our future goal is to perform an accurate analysis of the kinematical behaviour of these stars in the solar neighbourhood.

CP2 stars as viewed by the uvby Hbeta system

A new statistical parallax method using the Maximum Likelihood principle is presented, allowing the simultaneous determination of a luminosity calibration, kinematic characteristics and spatial distribution of a given sample. This method has been developed for the exploitation of the Hipparcos data and presents several improvements with respect to the previous ones: the effects of the selection of the sample, the observational errors, the galactic rotation and the interstellar absorption are taken into account as an intrinsic part of the formulation (as opposed to external corrections). Furthermore, the method is able to identify and characterize physically distinct groups in inhomogeneous samples, thus avoiding biases due to unidentified components. Moreover, the implementation used by the authors is based on the extensive use of numerical methods, so avoiding the need for simplification of the equations and thus the bias they could introduce. Several examples of application using simulated samples are presented, to be followed by applications to real samples in forthcoming articles.

Detection of moving groups among early type stars

Our procedure to detect moving groups in the solar neighbourhood (Chen et al., 1997) in the four-dimensional space of the stellar velocity components and age has been improved. The method, which takes advantadge of non-parametric estimators of density distribution to avoid any a priori knowledge of the kinematic properties of these stellar groups, now includes the effect of observational errors on the process to select moving group stars, uses a better estimation of the density distribution of the total sample and field stars, and classifies moving group stars using all the available information. It is applied here to an accurately selected sample of early-type stars with known radial velocities and Strömgren photometry. Astrometric data are taken from the HIPPARCOS catalogue (ESA, 1997), which results in an important decrease in the observational errors with respect to ground-based data, and ensures the uniformity of the observed data. Both the improvement of our method and the use of precise astrometric data have allowed us not only to confirm the existence of classical moving groups, but also to detect finer structures that in several cases can be related to kinematic properties of nearby open clusters or associations.

Secondary UBVRI-CCD standard stars in the neighbourhood of Landolt standard stars

A list of 681 UBVRI secondary standard stars for CCD photometry is presented. Visual magnitude ranges from 9.7 to 19.4, and the B-V colour index varies from 1.15 to 1.97. The stars are grouped into 11 different fields, each of them is generally observable in a single CCD frame. The stars are located near Landolt UBVRI equatorial standards, accessible to telescopes in both hemispheres, and mainly within the 5 - 8 hours range of right ascension. Photometry, equatorial coordinates and finding charts are provided.

UBVRI photoelectric photometry of nearby stars

In order to complete the photometric data of the Gliese (1969) 'Catalog of Nearby Stars', and in addition use these data for the Hipparcos space astrometry mission, program stars have been selected from the catalog and its supplements on the basis of their having an incomplete set of UBVRI photometric data of magnitude lower than 13. The program developed rejects determinations of any magnitude or color index having a residual greater than 2(sigma-prime), where sigma-prime is the standard deviation for the determinations of unit weight.

UBVRI photoelectric photometry of high proper motion stars

UBVRI photoelectric photometry is presented for 269 late spectral type, high proper motion stars belonging to the 'Lowell Proper Motion Survey' and included in the present version of the Hipparcos Input Catalogue. The observations and data reduction are described. The external errors obtained by comparison of the results with those obtained in other studies are presented.

UBVRI photometry of G, K, M Hipparcos stars

UBVRI data are presented for a set of 229 late-type stars, most of them being high proper motion stars. All these data are part of the Input Catalog planned observations for the Hipparcos mission.

UVBY-Beta Photometry for 67 Stars in the Region of Alpha-Persei

UVBY-Beta photometric data are presented for 67 stars in the region of alpha-Persei and their relationship to the cluster is analyzed. These data allowed us to confirm at least 16 new members of the alpha-Persei open cluster.

UBVRI photometry of G, K, M Hipparcos stars. II.

As indicated by Grenon (1989), the data of the present series of reports on the UBVRI photometry of late-type stars in the Hipparcos Input Catalog are to be employed in computations of Hipparcos observing time, as well as in evaluating the observability of faint stars by the satellite. Attention is here given to late type stars in the V = 8-12 range, including distant red giants in the Galactic plane (Hipparcos proposal 189), as well as high proper motion stars included in the G, LTT, LP, and MCC catalogs.

A type stars - physical parameters from UVBY and H-beta photometry

uvby H-beta photometry has been obtained for a sample of 93 selected main sequence A stars. The purpose was to determine accurate effective temperatures, surface gravities, and absolute magnitudes for an individual determination of ages and parallaxes, which have to be included in a more extensive work analyzing the kinematic properties of A V stars. Several calibrations and methods to determine the above mentioned parameters have been reviewed, allowing the design of a new algorithm for their determination. The results obtained using this procedure were tested in a previous paper using uvby H-beta data from the Hauck and Mermilliod catalogue, and comparing the rusulting temperatures, surface gravities and absolute magnitudes with empirical determinations of these parameters.