University of South Florida Showcase

Steady State Emission

We conducted an experimental investigation on the impact of a Disclosure requirement (publicly disclosing the auditors actual name) and Sign-Off requirement (requiring auditors to sign-off on the audit report) on auditor misreporting decisions. We used an experimental audit market based on the economic model in Magee and Tseng (1990). Markets were conducted via networked computers utilizing z-tree software (Fischbacher, 2007). In particular, two experimental sessions were conducted for each of the four experimental conditions and each session was conducted with two markets operating simultaneously. Consistent with prior research, participants were randomly reassigned to a different market group at the end of each market year (two trading periods) in order to help control reputational concerns among participants, and to remove market group confounds (Calegari, Schatzberg and Sevcik (1998); Schatzberg, Sevcik, Shapiro, Thorne and Wallace (2005); Blay, Gooden, Mellon and Stevens (2019a); Blay, Gooden, Mellon and Stevens (2019b). All manipulations were administered on a between-subjects basis and all participants maintained their original randomly assigned role throughout the experiment. For a detailed description and discussion of the audit market setting, including equilibrium predictions see Blay et al. (2019b). We used the same experimental parameters as the audit markets described in Blay et al. (2019b), with three notable differences. First, we increased the penalty for misreporting from $0.05 to $0.25 in order for the economic penalty for misreporting to be consistent with Blay, Gooden, Mellon and Stevens (2019a). This enables us to better directly compare our results to prior research (Blay et al (2019a) and Schatzberg, Sevcik, Shapiro, Thorne and Wallace (2005)), while also allowing us to understand the interplay between economic penalties and the underlying theoretical mechanisms behind the observed reporting behavior. Second, we eliminated the pre-experimental quiz included in the instructions used in Blay et al. (2019b). Instead, we report the results of the Ethics Position Questionnaire (EPQ), Forsyth (1980), which can be used to measure individual differences in moral thought using its idealism and relativism scales. Lastly, Blay et al. (2019b) presented a 3x1 between-participants experimental design in which disclosure is manipulated at three levels. In particular, Blay et al. (2019b) examined the impact no disclosure, disclosure only, and disclosure with sign-off on auditor misreporting. Instead, we utilized a 2 x 2 between-participants experimental design in which we examined following experimental conditions: No Sign-Off or Disclosure, Sign-Off Only, Disclosure Only, and Sign-Off with Disclosure. We believe that this design choice allows for a more direct comparison between the results of the two studies. In addition to the raw data from the study, the reported Excel file includes a tab with data descriptions.

NEON staff collected pinnae (ear tissue) samples from Peromyscus leucopus (N = 55) and P. maniculatus (N = 38) in 2022 from two sites (see the Animals and Study Site section in the main text). The samples were used to obtain RNA (see RNA extraction in the main text) and measure immune gene expression (see the Droplet Digital Polymerase Chain Reaction (ddPCR) section in the main text).

Reference data used for the fourth chapter of dissertation regarding the igneous basement and marine sediment of the South China Sea, the igneous material of Northern Luzon Island IAB, Luzon Strait, and reference materials from the Pacific, Philippine and other globally utilized standards.

Supplementary Videos

Peak moments for 8 cadaveric specimens. Each specimen was tested in 3 planes (flex/ext, lateral flexion, rotation) and under 5 compression loads (0, 100, 250, 400, 500 N). There were 3 total conditions (Native, Vertiwedge full configuration, and Vertiwedge screw only configuration).

This file includes the microbial community composition, community change, and predicted function for the paper titled "Simultaneous N and P removal in sequencing batch biofilm reactors (SBBRs) with sphalerite-oyster shell media."

This data supports the findings in the manuscript titled "Predicting pH at in-situ temperature for aquatic environments". Experiments were performed to analyze how the pH of seawater changes with changing temperature conditions (∆pH/∆T) across a range of salinities. Data was collected by measuring pH spectrophotometrically with simultaneous temperature measurements via a mini surface temperature probe. The total alkalinity (AT) of the seawater sample and salinity were measured for each sample to fully define the marine CO2 system. ∆pH/∆T was determined for a pH (at 25°C) range of 7.2–8.2, a temperature range of 15–40°C and salinities 10.1, 20.2, 30.2, and 36.1.

RWLC-7 Metal Organic Frameowrk Photophysical Data

This dataset contains Fe stable isotope ratios and trace element concentrations of aerosols and seawater collected during Japan GEOTRACES cruise GP02 in 2017 in the subarctic North Pacific in order to clarify the Fe source of aerosols and surface seawater using Fe isotope ratios. The bulk and six size-fractionated aerosols dataset consist of trace element concentrations, some major ion concentrations, enrichment factor, fractional Fe solubility, Fe species, and Fe stable isotope ratios. Seawater data consist of hydrological parameters (temperature, salinity, chlorophyll-a concentration, nitrate+nitrite concentration), dissolved Fe concentration, and dissolved Fe isotope ratios. Aerosol trace element concentrations were measured using ICP-MS (NexION350s, Perkin Elmer) after mixed acid digestion. Fe species were determined by Fe K-edge X-ray absorption near-edge structure (XANES) analysis. Fe isotope ratios were determined by isotope dilution MC-ICP-MS (Neptune plus, Thermo Fisher Scientific) after trace element preconcentration and Fe separation with an anion exchange resin. The dataset contains several data tabs: bulk aerosols, size-fractionated aerosols, size-fractionated aerosol XANES data, seawater data, and other data shown in tables and figures, including accuracy of the double spike analysis, XANES spectra, reference material data, aerosol filter blank, seawater Fe isotope data, and correlation coefficients. The main tabs contain the following information: (1) Bulk aerosols: The data on total suspended aerosol particles (not size-fractionated), including trace element concentrations, sodium and sulfate concentrations, enrichment factors, water-soluble Fe concentrations, Fe stable isotope ratios, contribution of combustion Fe, . (2) Size-fractionated aerosols: The data of six size-fractionated aerosol particles, including trace element concentrations, water-soluble Al and Fe concentrations, enrichment factors, and Fe stable isotope ratios. (3) Aerosol Fe species: The data of six-size fractionated aerosol particles. The relative abundance of different Fe species is shown. (4) Seawater data: The data include salinity, temperature, chlorophyll a, nitrate+nitrite, dissolved Fe concentration, and Fe stable isotope ratios of dissolved Fe.