No abstract

Objective This article reviews current evidence for the approved anti-CD38 monoclonal antibodies, isatuximab and daratumumab, for the treatment of patients with relapsed and/or refractory multiple myeloma (RRMM) and the implications for pharmacists. Data sources We conducted a literature search on PubMed/Medline and other sources using the drug names and the terms CD38, multiple myeloma, and pharmacists. Data summary Monoclonal antibodies targeting the CD38 transmembrane glycoprotein offer a promising treatment approach for patients with RRMM. Isatuximab and daratumumab bind to different epitopes on CD38. In this review, we describe the similarities and differences in their mechanism of action, regulatory labeling, and the current guidelines for isatuximab and daratumumab use in RRMM. We review the current evidence for the efficacy and safety of these agents in combination with pomalidomide or carfilzomib and dexamethasone from the landmark phase 3 clinical trials that led to their approval. We discuss key differences in the eligibility criteria between the clinical trials, and differences in dosing, administration, available formulations, and pre- and post-infusion medications for the two agents. We outline recent data from pharmacoeconomic analyses comparing the cost-effectiveness of isatuximab-based regimens with that of daratumumab-based regimens. A brief overview of other anti-CD38 agents in the pipeline for the treatment of patients with RRMM is presented. Conclusions Given that pharmacists play an integral role in driving cost-effective use of drugs without compromising efficacy and safety for the end user, educating pharmacists on the key differences between isatuximab and daratumumab can guide the selection of the appropriate anti-CD38 antibody.

Purpose This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality. Design/methodology/approach The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated. Findings Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities. Research limitations/implications From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors. Practical implications This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality. Originality/value This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

In today’s business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases highlighting the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining cybersecurity disclosures in 10-Ks. Case efficacy was evaluated in multiple courses and learning environments.

An M.S. in Accountancy (MSA) remains the leading graduate academic credential for students seeking to obtain employment in public accounting or corporate accounting positions. Our research corroborates the increasing demand for graduates with strong technology and analytics knowledge and skills. We advocate for an evolution from the “old” MSA model that prepares students for the CPA exam, to an “advanced” model in which the MSA essentially evolves into an MSAA (MS in Accounting Analytics). We begin with a look at the “demand” side for MSAA skills, and then describe the new MSAA degree currently offered at XXX University [1] as an example of how one university is adapting to meet this new demand. The paper concludes with advice for other programs to adapt their own MSA programs.[1] University name to be added post-review.