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Auditor Litigation Risk: A Review of Past Perspectives, Recent Developments, and Emerging Issues
In: Journal of Forensic and Investigative Accounting, Volume 13: Issue 1 http://s3.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2021-No1-2.pdf
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Working paper
Who is to Blame for Fraud? Lawyer Perspectives on Auditor Liability
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Working paper
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Working paper
COVID-19: US shelter-in-place orders and demographic characteristics linked to cases, mortality, and recovery rates
In: Transforming Government: People, Process and Policy, Band 15, Heft 4, S. 627-644
Purpose
This study aims to examine the relationship between the duration (in days) of states' shelter-in-place orders; state demographic characteristics; and the rates of spread (cases), death (mortality), and recovery of COVID-19 in the USA.
Design/methodology/approach
State-level data across 50 states and Washington D.C. from January 23, 2020, to June 11, 2020, and a multivariate regression analysis were used to empirically investigate the impacts of the duration of shelter-in-place orders and state demographic characteristics on the rates of cases, mortality and recovery per capita of COVID-19.
Findings
This study finds that a longer duration of a shelter-in-place order is associated with lower cases and deaths per capita from COVID-19. This study also finds that demographic characteristics, such as the percentage of people who are unsheltered homeless, family size, percentage of individuals with health insurance, income inequality, unemployment rate, gender and race, are related to cases, mortality and recovery rates of COVID-19.
Social implications
This study offers policy implications for state and locality (e.g., city, region and country) lockdown decisions and salient demographics to consider curbing the spread and mortality rate of the COVID-19 pandemic. Study results are important to consider as the world braces for the anticipated resurgence of COVID-19.
Originality/value
This study reveals that the duration of shelter-in-place orders and demographics in states are related to the rates of spread, mortality, and recovery of COVID-19.
Sustainable Consumption and Production, Climate Change and Firm Performance
In: Journal of Impact & ESG Investing Winter 2021, 2(2), 8-34 https://doi.org/10.3905/jesg.2021.2.2.008
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