Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond

The COVID-19 pandemic has fundamentally changed how auditors work and interact with team members and others in the financial reporting process. In particular, there has been a move away from face-to-face interactions to the use of virtual teams, with strong indications many of these changes will remain post-pandemic. We examine the impacts of the pandemic on group judgment and decision making (JDM) research in auditing by reviewing research on auditor interactions with respect to the review process (including coaching), fraud brainstorming, consultations within audit firms, and parties outside the audit firm such as client management and the audit committee. Through the pandemic lens and for each auditor interaction, we consider new research questions for audit JDM researchers to investigate and new ways of addressing existing research questions given these fundamental changes. We also identify potential impacts on research methods used to address these questions during the pandemic and beyond. © 2022, American Accounting Association. All rights reserved.

A pilot study of mail-in thyroid test and telemedicine utilization in a consumerinitiated testing population

As a result of the COVID-19 pandemic, consumer-initiated, mail-in testing has entered the mainstream for both routine and screening tests. The aims of this pilot study were to characterize mail-in test usage and telemedicine service utilization among a consumerinitiated test population with regard to the use of thyroid function testing. A retrospective analysis of mail-in thyroid test and telemedicine utilization was assessed from a pilot program between March 2021-May 2021. Mail-in thyroid test biomarkers included thyroid-stimulating hormone (TSH), free T3, free T4, and thyroid peroxidase antibodies (TPOab). Informational consults with an independent physician were offered to all test-takers over the period, including individuals with a TSH indicative of hyperthyroidism. Individuals aged 18 - 70 years with no known contraindications, as determined by the physician network, and a TSH >4 mIU/mL or who were currently taking medication to treat hypothyroidism were eligible for a thyroid management physician consult, and subsequent prescription when clinically appropriate. Service utilization was assessed by opt-in rate. Mail-in test usage (N = 5,266) and opt-in telemedicine services utilization (N = 994) were greater among females, 87.3% and 86.8% versus 12.7% and 13.2% for males. Utilization of mail-in tests and telemedicine services was highest among individuals aged 18-44, 74.2% and 75.8% versus 17.1% and 16.4% for individuals aged 45-55, 7.5% and 6.5%for individuals aged 56-69, and 1.1% and 1.3% for individuals aged 70 and older, respectively. Among individuals who opted-in to telemedicine services, 9.5% (N = 94) had a thyroid management physician consultation and 4.2% (N = 42) received a prescription. The majority of opt-in telemedicine users (90.5%, N= 900) received a non-treatment, informational consultation and were offered to schedule follow-up communication. The COVID-19 pandemic accelerated interest and utilization of mail-in testing and telemedicine services. In combination these services can provide an effective strategy for increasing access to early detection and management of thyroid dysfunction as well as monitoring individuals with subclinical disease. The observed female and age bias among our sample supports targeted outreach efforts to further understand these and additional factors that influence utilization of mailin thyroid test and telemedicine services among older populations who have an increased prevalence of thyroid disease.

Contractual Solidarism and Relational Contract Theory: Alternative Approaches to Contract Law in Light of the Covid-19 Pandemic

The effects of the pandemic have rendered obvious that legal instruments such as force majeure and unforeseeability are insufficient when facing difficulties caused by extraordinary circumstances after the moment of contract formation beyond impossibility of compliance or excessive onerous benefits. This article intends to analyze two different approaches which could offer a solution for the issue presented, while aiming to achieve greater contractual justice - namely the doctrine of contractual solidarism and relational contract theory.

The making of a joint E-learning platform for remote sensing education: Experiences and lessons learned

E-learning is widely used in academic education, and currently, the COVID-19 pandemic is increasing the demand for e-learning resources. This report describes the results achieved and the experiences gained in the Erasmus+ CBHE (Capacity Building in Higher Education) project “Innovation on Remote Sensing Education and Learning (IRSEL)". European and Asian universities created an innovative open source e-learning platform in the field of remote sensing. Twenty modules tailored to remote sensing study programs at the four Asian partner universities were developed. Principles of remote sensing as well as specific thematic applications are part of the modules, and a knowledge pool of e-learning teaching and learning materials was created. The focus was given to case studies covering a broad range of applications. Piloting with students gave evidence about the usefulness and quality of the developed modules. In particular, teachers and students who tested the modules appreciated the balance of theory and practice. Currently, the modules are being integrated into the curricula of the participating Asian universities. The content will be available to a broader public. © 2021 by the authors. Licensee MDPI, Basel, Switzerland.

Palliative care in pulmonary infectious diseases

Chronic consuming infectious diseases of the respiratory organs or chronic infectious complications of pre-existing lung diseases often mean a high, long-term symptom burden for the affected patients. Nevertheless, the concepts and involvement of palliative care have so far not found any structured access to care for these patients. Using tuberculosis, non-tuberculous mycobacteriosis, and non-specific clinical pictures as an example, this overview shows where palliative care can and should contribute to the treatment concept to the benefit of the patient. As an acute infection, pneumonia is a common cause of death in patients with chronic, progressive underlying diseases and should give the physician a reason to address the therapeutic goal – possibly with the involvement of palliative care expertise. The corona pandemic has clearly demonstrated the need for palliative care in infectiology. © 2020 Dustri-Verlag Dr. Karl Feistle

[Position Paper for the State of the Art Application of Respiratory Support in Patients with COVID-19 - German Respiratory Society]. / Positionspapier zur praktischen Umsetzung der apparativen Differenzialtherapie der akuten respiratorischen Insuffizienz bei COVID-19.

Against the background of the pandemic caused by infection with the SARS-CoV-2, the German Society for Pneumology and Respiratory Medicine (DGP e.V.), in cooperation with other associations, has designated a team of experts in order to answer the currently pressing questions about therapy strategies in dealing with COVID-19 patients suffering from acute respiratory insufficiency (ARI).The position paper is based on the current knowledge that is evolving daily. Many of the published and cited studies require further review, also because many of them did not undergo standard review processes.Therefore, this position paper is also subject to a continuous review process and will be further developed in cooperation with the other professional societies.This position paper is structured into the following five topics:1. Pathophysiology of acute respiratory insufficiency in patients without immunity infected with SARS-CoV-22. Temporal course and prognosis of acute respiratory insufficiency during the course of the disease3. Oxygen insufflation, high-flow oxygen, non-invasive ventilation and invasive ventilation with special consideration of infectious aerosol formation4. Non-invasive ventilation in ARI5. Supply continuum for the treatment of ARIKey points have been highlighted as core statements and significant observations. Regarding the pathophysiological aspects of acute respiratory insufficiency (ARI), the pulmonary infection with SARS-CoV-2 COVID-19 runs through three phases: early infection, pulmonary manifestation and severe hyperinflammatory phase.There are differences between advanced COVID-19-induced lung damage and those changes seen in Acute Respiratory Distress Syndromes (ARDS) as defined by the Berlin criteria. In a pathophysiologically plausible - but currently not yet histopathologically substantiated - model, two types (L-type and H-type) are distinguished, which correspond to an early and late phase. This distinction can be taken into consideration in the differential instrumentation in the therapy of ARI.The assessment of the extent of ARI should be carried out by an arterial or capillary blood gas analysis under room air conditions and must include the calculation of the oxygen supply (measured from the variables of oxygen saturation, the Hb value, the corrected values of the Hüfner number and the cardiac output). In principle, aerosols can cause transmission of infectious viral particles. Open systems or leakage systems (so-called vented masks) can prevent the release of respirable particles. Procedures in which the invasive ventilation system must be opened, and endotracheal intubation must be carried out are associated with an increased risk of infection.The protection of personnel with personal protective equipment should have very high priority because fear of contagion must not be a primary reason for intubation. If the specifications for protective equipment (eye protection, FFP2 or FFP-3 mask, gown) are adhered to, inhalation therapy, nasal high-flow (NHF) therapy, CPAP therapy or NIV can be carried out according to the current state of knowledge without increased risk of infection to the staff. A significant proportion of patients with respiratory failure presents with relevant hypoxemia, often also caused by a high inspiratory oxygen fraction (FiO2) including NHF, and this hypoxemia cannot be not completely corrected. In this situation, CPAP/NIV therapy can be administered under use of a mouth and nose mask or a respiratory helmet as therapy escalation, as long as the criteria for endotracheal intubation are not fulfilled.In acute hypoxemic respiratory insufficiency, NIV should be performed in an intensive care unit or in a comparable unit by personnel with appropriate expertise. Under CPAP/NIV, a patient can deteriorate rapidly. For this reason, continuous monitoring with readiness to carry out intubation must be ensured at all times. If CPAP/NIV leads to further progression of ARI, intubation and subsequent invasive ventilation should be carried out without delay if no DNI order is in place.In the case of patients in whom invasive ventilation, after exhausting all guideline-based measures, is not sufficient, extracorporeal membrane oxygenation procedure (ECMO) should be considered to ensure sufficient oxygen supply and to remove CO2.