Editorial

Abstract

Motivated by the lack of studies on the relationship between dialysis center practice characteristics and clinical process measures, in their paper titled "Antecedents of Patient Health Outcomes in Dialysis Clinics: A National Study", Chenzhang Bao and Indranil Bardhan examine the interdependent associations among practice patterns, clinical processes and patient outcomes in the dialysis industry using a large cross-sectional data set of 4,571 dialysis clinics in the USA. [...]motivated by the small number of studies assessing the impact of audit quality on the agency aspects of a firm, in the paper titled "Impact of Audit Quality on the Components of Executive Cash Compensation", Guy D. Fernando and Alex Thevaranjan study the impact of audit quality on executive compensation. The paper is the first of its kind to demonstrate the effects of audit quality on the determinants of executive compensation, and it contributes to our understanding of the changing effects of auditor specialization on the audit clients, while also highlighting the differences in the pre- and post-Sarbanes-Oxley Act (SOX) periods.