Identity Of Partners Research Articles

Digital-Assisted Self-interview of HIV or Sexually Transmitted Infection Risk Behaviors in Transmasculine Adults: Development and Field Testing of the Transmasculine Sexual Health Assessment.

The sexual health of transmasculine (TM) people-those who identify as male, men, or nonbinary and were assigned a female sex at birth-is understudied. One barrier to conducting HIV- and sexually transmitted infection (STI)-related research with this population is how to best capture sexual risk data in an acceptable, gender-affirming, and accurate manner. This study aimed to report on the community-based process of developing, piloting, and refining a digitally deployed measure to assess self-reported sexual behaviors associated with HIV and STI transmission for research with TM adults. A multicomponent process was used to develop a digital-assisted self-interview to assess HIV and STI risk in TM people: gathering input from a Community Task Force; working with an interdisciplinary team of content experts in transgender medicine, epidemiology, and infectious diseases; conducting web-based focus groups; and iteratively refining the measure. We field-tested the measure with 141 TM people in the greater Boston, Massachusetts area to assess HIV and STI risk. Descriptive statistics characterized the distribution of sexual behaviors and HIV and STI transmission risk by the gender identity of sexual partners. The Transmasculine Sexual Health Assessment (TM-SHA) measures the broad range of potential sexual behaviors TM people may engage in, including those which may confer risk for STIs and not just for HIV infection (ie, oral-genital contact); incorporates gender-affirming language (ie, genital or frontal vs vaginal); and asks sexual partnership characteristics (ie, partner gender). Among 141 individual participants (mean age 27, SD 5 years; range 21-29 years; n=21, 14.9% multiracial), 259 sexual partnerships and 15 sexual risk behaviors were reported. Participants engaged in a wide range of sexual behaviors, including fingering or fisting (receiving: n=170, 65.6%; performing: n=173, 66.8%), oral-genital sex (receiving: n=182, 70.3%; performing: n=216, 83.4%), anal-genital sex (receptive: n=31, 11.9%; insertive: n=9, 3.5%), frontal-genital sex (receptive: n=105, 40.5%; insertive: n=46, 17.8%), and sharing toys or prosthetics during insertive sex (n=62, 23.9%). Overall barrier use for each sexual behavior ranged from 10.9% (20/182) to 81% (25/31). Frontal receptive sex with genitals and no protective barrier was the highest (21/42, 50%) with cisgender male partners. In total, 14.9% (21/141) of participants reported a lifetime diagnosis of STI. The sexual history tool was highly acceptable to TM participants. The TM-SHA is one of the first digital sexual health risk measures developed specifically with and exclusively for TM people. TM-SHA successfully integrates gender-affirming language and branching logic to capture a wide array of sexual behaviors. The measure elicits sexual behavior information needed to assess HIV and STI transmission risk behaviors. A strength of the tool is that detailed partner-by-partner data can be used to model partnership-level characteristics, not just individual-level participant data, to inform HIV and STI interventions.

How long-term emancipatory programming facilitates participatory evaluation: Building a methodology of participation through research with youth in Honduras.

Empowerment and participation are promoted as critical factors in meaningful development processes; however, action-oriented researchers face challenges in fostering genuine empowerment and meaningful participation within traditional funding cycles and research timelines. This case study illustrates a participatory methodology employed by researchers in partnership with one Honduran non-governmental organization (NGO) to conduct 'practical' participatory evaluation with rural Honduran youth. Through collaborative autoethnography, two components of this methodology are identified and described. The first component - 'foundational elements'- includes the NGO's culture of transformative participation and the organization's attention to synergies in the insider/outsider identities of research partners. The second component includes the ability of the research team to leverage this foundation for the participatory evaluation with rural youth. Importantly, this ability was grounded in and shaped by long-term, trust-based relationships between research partners. These relationships were the catalyst for success in this participatory initiative, connecting the 'foundational elements' identified to the collaborative outcomes experienced. Overall, this case study contributes to current and ongoing scholarly discussions on how to facilitate meaningful participation and capability expansion in research and evaluation contexts.

Alcobiosis, an algal-fungal association on the threshold of lichenisation

Alcobiosis, the symbiosis of algae and corticioid fungi, frequently occurs on bark and wood. Algae form a layer in or below fungal basidiomata reminiscent of the photobiont layer in lichens. Identities of algal and fungal partners were confirmed by DNA barcoding. Algal activity was examined using gas exchange and chlorophyll fluorescence techniques. Carbon transfer from algae to fungi was detected as 13C, assimilated by algae, transferred to the fungal polyol. Nine fungal partners scattered across Agaricomycetes are associated with three algae from Trebouxiophycae: Coccomyxa sp. with seven fungal species on damp wood, Desmococcus olivaceus and Tritostichococcus coniocybes, both with a single species on bark and rain-sheltered wood, respectively. The fungal partner does not cause any obvious harm to the algae. Algae enclosed in fungal tissue exhibited a substantial CO2 uptake, but carbon transfer to fungal tissues was only detected in the Lyomyces-Desmococcus alcobiosis where some algal cells are tightly enclosed by hyphae in goniocyst-like structures. Unlike lichen mycobionts, fungi in alcobioses are not nutritionally dependent on the algal partner as all of them can live without algae. We consider alcobioses to be symbioses in various stages of co-evolution, but still quite different from true lichens.

Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market

This study examines whether firms engage in internal control opinion shopping (ICOS) at audit partner level and its economic consequences. Based on the Chinese setting where the identities of audit partners are publicly disclosed and the requirements for internal control reporting are akin to SOX 404, we do find that firms successfully engage in ICOS at partner level. Furthermore, partner-level ICOS is associated with lower earnings quality and more tunneling activities. However, it seems that investors are not able to perceive the ICOS behavior, as evidenced by the indistinguishable market reactions to earnings announcements between ICOS firms and their counterparts. Moreover, successful partner-level ICOS firms do not remedy their internal control weaknesses in a timely manner and are more likely to receive sanctions from regulators. Further analyses suggest that firms engaged in partner-level ICOS are more likely to be charged with higher audit fees and firms whose CEOs are about to retire in the near future are more likely to conduct ICOS. This study fills the gap in the literature by investigating the outcomes of and market reactions to opinion shopping in the context of internal controls.

Complex Roles of NEIL1 and OGG1: Insights Gained from Murine Knockouts and Human Polymorphic Variants

DNA glycosylases promote genomic stability by initiating base excision repair (BER) in both the nuclear and mitochondrial genomes. Several of these enzymes have overlapping substrate recognition, through which a degree of redundancy in lesion recognition is achieved. For example, OGG1 and NEIL1 both recognize and release the imidazole-ring-fragmented guanine, FapyGua as part of a common overall pathway to cleanse the genome of damaged bases. However, these glycosylases have many differences, including their differential breadth of substrate specificity, the contrasting chemistries through which base release occurs, the subsequent steps required to complete the BER pathway, and the identity of specific protein-binding partners. Beyond these differences, the complexities and differences of their in vivo biological roles have been primarily elucidated in studies of murine models harboring a knockout of Neil1 or Ogg1, with the diversity of phenotypic manifestations exceeding what might have been anticipated for a DNA glycosylase deficiency. Pathologies associated with deficiencies in nuclear DNA repair include differential cancer susceptibilities, where Ogg1-deficient mice are generally refractory to carcinogenesis, while deficiencies in Neil1-deficient mice confer cancer susceptibility. In contrast to NEIL1, OGG1 functions as a key transcription factor in regulating inflammation and other complex gene cascades. With regard to phenotypes attributed to mitochondrial repair, knockout of either of these genes results in age- and diet-induced metabolic syndrome. The adverse health consequences associated with metabolic syndrome can be largely overcome by expression of a mitochondrial-targeted human OGG1 in both wild-type and Ogg1-deficient mice. The goal of this review is to compare the roles that NEIL1 and OGG1 play in maintaining genomic integrity, with emphasis on insights gained from not only the diverse phenotypes that are manifested in knockout and transgenic mice, but also human disease susceptibility associated with polymorphic variants.

Is stress colorblind? Exploring endocrine stress responses in intergroup contexts using a virtual reality-based Trier Social Stress Test (TSST-VR)

Are social stress reactions dependent on the group identities of interaction partners? This study explored the role of ethnic context in modulating endocrine stress responses using a virtual reality (VR)-based adaptation of a standardized stress induction protocol, the Trier Social Stress Test (TSST-VR). Previous research found no clear link between endocrine stress response and ethnic context in the TSST, but conclusions remain limited due to the quasi-experimental nature of manipulating ethnic context in real-life face-to-face interactions. The VR adaptation of the TSST circumvents quasi-experimental limitations and thus provides a first, randomized-controlled investigation of the effects of ethnic context on endocrine stress responses. Forty-three men participated in the study, facing either an ingroup (“White”) or an outgroup (“Arab”) panel of interviewers. As expected, the TSST-VR produced physiological and subjective stress reactions. However, endocrine stress reactions occurred independent of interviewer ethnicity and could not be predicted based on implicit bias, explicit prejudice, or prejudice-related appearance concerns. Other physiological and subjective stress reactivity parameters also remained comparable across intergroup conditions. Implications for stress research are discussed.

Microbiome composition modulates secondary metabolism in a multispecies bacterial community

Bacterial secondary metabolites are a major source of antibiotics and other bioactive compounds. In microbial communities, these molecules can mediate interspecies interactions and responses to environmental change. Despite the importance of secondary metabolites in human health and microbial ecology, little is known about their roles and regulation in the context of multispecies communities. In a simplified model of the rhizosphere composed of Bacillus cereus, Flavobacterium johnsoniae, and Pseudomonas koreensis, we show that the dynamics of secondary metabolism depend on community species composition and interspecies interactions. Comparative metatranscriptomics and metametabolomics reveal that the abundance of transcripts of biosynthetic gene clusters (BGCs) and metabolomic molecular features differ between monocultures or dual cultures and a tripartite community. In both two- and three-member cocultures, P. koreensis modified expression of BGCs for zwittermicin, petrobactin, and other secondary metabolites in B. cereus and F. johnsoniae, whereas the BGC transcriptional response to the community in P. koreensis itself was minimal. Pairwise and tripartite cocultures with P. koreensis displayed unique molecular features that appear to be derivatives of lokisin, suggesting metabolic handoffs between species. Deleting the BGC for koreenceine, another P. koreensis metabolite, altered transcript and metabolite profiles across the community, including substantial up-regulation of the petrobactin and bacillibactin BGCs in B. cereus, suggesting that koreenceine represses siderophore production. Results from this model community show that bacterial BGC expression and chemical output depend on the identity and biosynthetic capacity of coculture partners, suggesting community composition and microbiome interactions may shape the regulation of secondary metabolism in nature.

Choosing for others changes dissociable computational mechanisms underpinning risky decision-making

Choices under risk often have consequences for ourselves and others. Yet, it is unclear how the other’s identity (stranger, close friend, etc.) influences risky choices made on their behalf. In a mixed within and between subjects design, two participant groups made three series of risky economic decisions: for themselves, another person, or for both themselves and another person (i.e., shared outcomes). One group made choices involving a same-sex stranger (n = 29), the other made choices involving a same-sex close friend (n = 28). Hierarchical Bayesian estimation of computations underlying risky decision-making revealed that relative to choosing for themselves, people were more risk averse, loss averse, and consistent when choices involved another person. Partner identity was additionally crucial: people became risk neutral and more consistent when choosing for friends relative to strangers. These findings establish that the complexity of the social world is mirrored in its nuanced consequences for our choices.

Mandatory Disclosure of Engagement Partner Identity: Insights from Practice*

ABSTRACTThis study uses semistructured interviews to gain insights from 19 practicing Canadian audit partners into the practical implications of the engagement partner identity mandate requiring firms to disclose the identity of the engagement partner(s) auditing Canadian publicly traded companies. Building on prior literature that suggests accountability can reach a ceiling, we explore whether audit partners perceive incremental increases in accountability pressures to be effective in increasing audit quality. Based on the existing literature, we propose a nonlinear relation between accountability and performance (audit quality, in the current context), reflecting this ceiling effect. We find partners believe they are reaching, or are at, a ceiling level of accountability and that further initiatives to increase their accountability are ineffective in eliciting procedural changes in the audit or the audit's outcome. Contrary to regulators' motives for the disclosure, our interviewed partners do not believe the transparency of publicly disclosing their names will further increase their level of accountability or overall audit quality. We document that one possible reason for the disconnect is that partners are less concerned with managing external reputation than with managing internal reputation, which they believe has a more direct impact on their careers. We also discuss partners' perceptions of the required disclosure's impact on individual reputations, client risk choices, personal safety, and partner recruitment. We offer suggestions for future research building on the partners' insights.

Flexible diets enable pollinators to cope with changes in plant community composition

AbstractSwitching plant species visited by pollinators (partner flexibility) has been proposed as a behavioural mechanism able to attenuate the negative impacts of shifts in plant communities on pollination. However, it is unclear whether the magnitude of such response is generalizable or depends on the environmental context. Moreover, the ability of pollinators to exploit plants with dissimilar traits (trait flexibility) has been overlooked, even though it can affect the spectrum of new partners available.To shed some light on this problem, we quantified partner and trait flexibility in five communities from four different environments, from Alpine to semi‐arid. We evaluated whether the rate at which pollinators incorporated new plant species throughout the flowering season was similar across communities or context dependent. Then, we assessed whether pollinators changed the type of flowers visited and if such trait flexibility was related to their capacity to visit new plant species. Finally, we developed an agent‐based model to explore whether diet flexibility can protect pollination when the plant community changes. To this end, we used scenarios of phenological decoupling.In general, pollinators switched interaction partners to cope with the temporal replacement of plant species. Yet, the magnitude of such behaviour varied across communities, probably in response to differences in the number of floral resources available. Also, pollinators were able to visit plant species with dissimilar traits, though both components of diet flexibility (partner identity and traits) did not necessarily covary. Thus, to have a full picture of pollinators' diet flexibility, we need to consider the floral traits of partners. Finally, our theoretical model shows that diet flexibility can protect pollination after shifts in plant communities, but that such positive effects are limited by trait‐matching between co‐occurring species.Synthesis. Overall, our study highlights the importance of incorporating plant traits when evaluating the ability of pollinators to find new interaction partners. Besides, our simulation results suggest that diet flexibility may not unequivocally protect pollination against changes in plant communities, especially if they entail shifts in the characteristics of the floral assemblage, and hence, the ability of pollinators to find new interaction partners can be compromised.

Prevalence of Chronic Pelvic Pain by Sexual Orientation in a Large Cohort of Young Women in the United States

Sexual minority (lesbian, bisexual, mostly heterosexual) young women face many sexual and reproductive health disparities, but there is scant information on their experiences of chronic pelvic pain, including an absence of information on prevalence, treatment, and outcomes. The purpose of this study was to describe the characteristics of chronic pelvic pain experiences of young women by sexual orientation identity and gender of sexual partners. The analytical sample consisted of a nationwide sample of 6,150 U.S. young women (mean age=23 years) from the Growing Up Today Study who completed cross-sectional questionnaires from 1996 to 2007. Age-adjusted regression analyses were used to examine groups categorized by sexual orientation identity (completely heterosexual [ref.], mostly heterosexual, bisexual, lesbian) and gender of sexual partner (only men [ref.], no partners, both men, and women). We examined differences in lifetime and past-year chronic pelvic pain symptoms, diagnosis, treatment, and quality of life outcomes. Sensitivity analyses also examined the role of pelvic/gynecologic exam history and hormonal contraceptive use as potential effect modifiers. Around half of all women reported ever experiencing chronic pelvic pain, among whom nearly 90% had past-year chronic pelvic pain. Compared to completely heterosexual women, there was greater risk of lifetime chronic pelvic pain among mostly heterosexual (risk ratio [RR]=1.30, 95% confidence interval [CI]: 1.22-1.38), bisexual (RR=1.30, 95% CI: 1.10-1.52), and lesbian (RR=1.23, 95% CI: 1.00-1.52) young women. Additionally, compared to young women with only past male sexual partners, young women who had both men and women as past sexual partners were more likely to report chronic pelvic pain interfered with their social activities (b=0.63, 95% CI: 0.25-1.02), work/school (b=0.55, 95% CI: 0.17-0.93), and sex (b=0.53, 95% CI: 0.05-1.00). Healthcare providers, medical education, and field-wide standards of care should be attentive to the way sexual orientation-based healthcare disparities can manifest into differential prognosis and quality of life outcomes for women with chronic pelvic pain (particularly bisexual women). Our study is the first to examine a variety of chronic pelvic pain outcomes in a nationwide U.S. sample across different outcomes (ie, past-year and lifetime). Though limited by sample homogeneity in terms of age, race, ethnicity, and gender, findings from this article provide foundational insights about chronic pelvic pain experiences of sexual minority young women. Our key finding is that sexual minority women were commonly affected by chronic pelvic pain, and bisexual women face pain-related quality of life disparities. Tabaac AR, Chwa C, Sutter ME, etal. Prevalence of Chronic Pelvic Pain by Sexual Orientation in a Large Cohort of Young Women in the United States. J Sex Med 2022;19:1012-1023.

Collaboration scope and product innovation in B2B markets: are there too many cooks or is it the customer who spoils the broth?

PurposeProduct innovations are often the result of combinations of internal and external knowledge. A significant amount of open innovation literature has argued that working with external partners can be beneficial, in particular, when this is complemented by internal R&D, yet a wholesale shift to open innovation has not occurred. The purpose of this study is to demonstrate two new limits of openness, grounded in attention-based theory, that help explain why such a shift has not occurred. This study argues that specific combinations of identities a firm collaborates with, that is, whether a partner is classified as a customer, supplier, competitor or university and/or technological center, predictably increase and decrease product innovation.Design/methodology/approachThis study demonstrates these findings using econometric techniques on a large-scale panel data set, comprising 14,682 observations.FindingsThe authors observe positive effects of customer collaboration, partner scope (collaboration with other outside identities) and internal R&D when considered separately. Critically, they observe two important situations where these positive effects are reduced. First, they argue and observe that when customers are added to the mix of identities, diminished returns on product innovation result. Second, they argue and observe that technological customer collaboration reduces the benefits from an internal R&D department (more than collaboration with other identities). The findings of this study are robust in that singling out another partner identity does not reveal such patterns.Research limitations/implicationsThe findings stress the importance of considering the identity of collaborating parties in studying the impact of openness on innovation success. This study conceptually and empirically rejects the – implicitly held – assumption in the literature that different partners provide similar benefits and are interchangeable.Practical implicationsThis study proposes new limits to the “open innovation” literature. As identities are easy to observe by managers and are shown to impact product innovation, this study argues they are highly relevant to managerial decision-making. This study also observes, through counterfactual analysis, that attention limits are critical, as a theoretical setting of no attention limits would significantly lift product innovations.Originality/valueThis study shows important limitations to the open innovation literature by showing that customer collaboration leads to declining rates of product innovation when combined with greater collaboration scope or the internal R&D department. This study adds the novel insight that customer collaboration weakens the positive effect of collaboration scope and internal R&D on product innovations.

76. Prevalence of Chronic Pelvic Pain by Sexual Orientation in a Large Cohort of Young Women in the United States

Sexual minority (lesbian, bisexual, mostly heterosexual) young women face many sexual and reproductive health disparities, but there is scant information on their experiences of chronic pelvic pain, including an absence of information on prevalence, treatment, and outcomes. The purpose of this study was to describe chronic pelvic pain experiences of young women by sexual orientation identity and sex of sexual partners.

Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives

We find that cultural proximity between auditors and CFOs is associated with audit quality. We use recent mandated PCAOB disclosures of engagement audit partners to construct cultural proximity between engagement audit partners and client executives. Building on an extensive literature on homophily in social connections, we hypothesize that when an engagement audit partner is culturally close to client executives, the accounting negotiation is more efficient, resulting in higher audit quality. Consistent with this prediction, we find that audited earnings are of higher quality when the engagement audit partner is culturally close to the CFO. We, however, do not find similar evidence when the engagement audit partner is culturally close to the CEO. Our findings are consistent across several alternative measures of audit quality and cultural proximity. These findings suggest that interpersonal factors from the auditor–client relationship are important for audit outcomes. Our study supports the PCAOB’s position that mandatory disclosures of engagement audit partner identity are helpful in understanding audit quality.

Weak population spatial genetic structure and low infraspecific specificity for fungal partners in the rare mycoheterotrophic orchid Epipogium aphyllum

Some plants abandoned photosynthesis and developed full dependency on fungi for nutrition. Most of the so-called mycoheterotrophic plants exhibit high specificity towards their fungal partners. We tested whether natural rarity of mycoheterotrophic plants and usual small and fluctuating population size make their populations more prone to genetic differentiation caused by restricted gene flow and/or genetic drift. We also tested whether these genetic characteristics might in turn shape divergent fungal preferences. We studied the mycoheterotrophic orchid Epipogium aphyllum, addressing the joint issues of genetic structure of its populations over Europe and possible consequences for mycorrhizal specificity within the associated fungal taxa. Out of 27 sampled E. aphyllum populations, nine were included for genetic diversity assessment using nine nuclear microsatellites and plastid DNA. Population genetic structure was inferred based on the total number of populations. Individuals from 17 locations were included into analysis of genetic identity of mycorrhizal fungi of E. aphyllum based on barcoding by nuclear ribosomal DNA. Epipogium aphyllum populations revealed high genetic diversity (uHe = 0.562) and low genetic differentiation over vast distances (FST = 0.106 for nuclear microsatellites and FST = 0.156 for plastid DNA). Bayesian clustering analyses identified only two genetic clusters, with a high degree of admixture. Epipogium aphyllum genets arise from panmixia and display locally variable, but relatively high production of ramets, as shown by a low value of rarefied genotypic richness (Rr = 0.265). Epipogium aphyllum genotype control over partner selection was negligible as (1) we found ramets from a single genetic individual associated with up to 68% of the known Inocybe spp. associating with the plant species, (2) and partner identity did not show any geographic structure. The absence of mosaicism in the mycorrhizal specificity over Europe may be linked to preferential allogamous habit of E. aphyllum and significant gene flow, which tend to promote host generalism.

“If You Were a Good Christian…”

This narrative study investigated the perceived experience and navigation of identity gaps in intrafaith Protestant dating relationships. In-depth interviews were conducted with 16 self-identified Christians. Guided by the communication theory of identity, the analyses revealed identity-rooted dilemmas that disrupted the ideal Christian relationship trajectory. Under two identity gap motifs, four themes were uncovered: personal identity dissonance via enacted identity, perceived partner identity dissonance, church prescriptions and expectations, and intimacy boundary regulation and synchronization dilemmas. Three communication strategies were identified as attempts to navigate identity gaps: reinforcing faith-based identity awareness, practicing multiple interaction pathways, and tracking and sustaining third-party viewpoints.

Penanaman Hidroponik dan Olahannya Sebagai Pencegahan Berat Badan Kurang di Desa Cibitung Wetan, Pamijahan, Bogor

Trilogi University with the community ‘Kampung Ramah Lingkungan’ (KRL) Seroja Kahuripan have conducted underweight prevention services in Cibitung Wetan Village, Pamijahan, Bogor. This service activity aims to educate importance of nutritious food, train in creating greenhouses and hydroponic installations, cultivate vegetable crops and their processing to increase the food value as prevention of underweight. The method was carried out in several stages: 1) The preparation and coordination; 2) Implementation; and 3) monitoring and evaluation. Based on the data, it was known that 13,69% of children aged 0–23 months are observed with underweight with body weight far below the standard and 34,44% of children are approaching as underweight. Efforts to prevent underweight were carried out by strengthening the identity of partners, the construction of greenhouse and hydroponic installation as well as training in vegetable cultivation carried out by the team so that partners can be independent in providing nutritious food. The yields of vegetables and their processed products in form of nuggets and jerky have provided food value added increasement to partners. As a result, increasement in the number of partner members from 15 to 54 people, the formation of a group logo as identity reinforcement, the construction of greenhouse facilities and hydroponic installations series, increasement of partner’s knowledges and skills in hydroponic cultivation and crops processing, and increasement partner’s awareness of underweight issue. The results of partner’s satisfaction questionnaire showed that 85% were very satisfied with the program and they hoped for sustainable and further fostering.

An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder

On Sunday, February 26, 2017, PricewaterhouseCoopers (PwC) erred on live television when Brian Cullinan, PwC's U.S. Board Chairman and Managing Partner of PwC's Southwest region, handed the announcers the wrong envelope for Best Picture at the 2017 Academy of Motion Picture Arts and Sciences Awards Ceremony (hereafter, the Oscars). Cullinan's blunder represented a clear lack of competence in a non-audit service (NAS) context. Building on prior brand extension research, we hypothesize that market participants transfer their assessment of Cullinan's Oscars ceremony (i.e., NAS) incompetence to the financial statement audit competence of PwC's publicly traded audit clients. Consistent with this prediction, we find that abnormal returns in the days following the error are significantly lower for PwC clients in the region Cullinan managed, suggesting an impaired reputation for audit quality. However, losses experienced by PwC clients were restored within a month after the blunder, suggesting the durability of PwC's reputation in overcoming the initial impairment. Taken together, our evidence suggests that investors find the disclosure of audit partner identity to be informative.

Do Investors Care Who Did the Audit? Evidence from Form AP

ABSTRACTIn early 2017, the Public Company Accounting Oversight Board (PCAOB) mandated the disclosure of audit participants, including the lead audit partner and other audit firms participating in the audit (“component auditors”). In this study, we examine whether investors use these disclosures in a way that influences their investment decisions, a primary goal of the PCAOB. Using trading volume, absolute abnormal returns, and bid–ask spreads, we find little evidence of a significant investor response following the disclosure of partner identity or component auditor participation in the first three years of the requirement. We also examine instances where these disclosures are most likely to be informative (e.g., partners associated with restatements or component auditors with PCAOB deficiencies) and find no significant investor response. Taken together, we find little evidence that capital markets respond to partner and component auditor identity in the United States.

Short-term plasticity and variation in acacia ant-rewards under different conditions of ant occupancy and herbivory.

In ant-plant defense mutualisms, plants known as myrmecophytes provide food and shelter to ant partners in exchange for defense against herbivores and pathogens. To ensure interaction pay-off, myrmecophytes must regulate their investment in ant-rewards depending on local conditions and herbivore pressure. We investigated how myrmecophyte investment in multiple ant-rewards relates to herbivory, ant defense, and ant occupancy over time. Specifically, we examined the plasticity of ant-rewards produced by swollen-thorn acacias (Vachellia collinsii) under different ant occupancy and herbivory conditions. We compared food rewards (number of extrafloral nectaries and pinnules as a proxy for food bodies) and housing rewards (domatia dimensions) of V. collinsii for three conditions: (1) occupied (defended by the obligate mutualist Pseudomyrmex spinicola) versus unoccupied trees, (2) occupied trees subject to an experimental herbivory manipulation versus control trees, and (3) trees occupied by different ant species varying in their level of defense (P. spinicola, P. simulans, Crematogaster crinosa). We found that food rewards were more likely to vary in time depending on ant occupancy and resident species. Conversely, housing rewards varied with the condition (occupancy or species of partner) and less through time. A one-time herbivory manipulation did not cause any changes to the ant-rewards produced. Our results reveal short-term plasticity in V. collinsii ant-rewards and demonstrate that myrmecophytes with constitutive rewards can adjust their investment in ant-rewards depending on the presence and identity of ant partners.