The hypotheses were that cardiac magnetic resonance imaging (cMRI) would accurately determine LV mass in domestic cats and would do so more accurately than echocardiography (ECHO). ECHO was performed on seven sedated cats. LV mass was calculated using the truncated ellipse formula from a right parasternal long-axis view. T1 weighted gradient echo cMRI was acquired from anesthetized cats during multiple phases of the cardiac cycle. Short-axis images were obtained by acquiring 3 mm thick contiguous slices perpendicular to the cardiac long axis. LV mass was determined using Simpson's rule. Endocardial and epicardial borders were traced on each slice at end-systole, end-diastole, and mid-cycle and the difference in areas was myocardial area. Myocardial area was multiplied by slice thickness to calculate myocardial volume. Total (summated) myocardial volume was multiplied by myocardial density (1.05) to obtain LV mass at three measured phases of the cardiac cycle. Cats were euthanized and the LV was dissected and weighed to determine true mass. CMRI at end-systole most accurately quantified LV mass and was more accurate than echocardiography (P = 0.0078). Actual LV mass ranged from 6.5 to 10.5 g (mean = 8.5 g, SD = 1.6 g) compared with MRI LV mass at end-systole, which ranged from 6.7 to 11.1 g (mean = 8.7 g, SD = 1.7 g) and echocardiographic LV mass at enddiastole, which ranged from 5.2 to 9.1 g (mean= 7.1 g, SD = 1.8 g). Inter- and intraobserver variability for cMRI was 2%. CMRI obtained at end-systole accurately and reliably quantifies LV mass in domestic cats. It is more accurate than the echocardiographic method used in this study.

a b s t r a c t a r t i c l e i n f o Available online xxxxWe examine the association between economic climate and auditor risk acceptance as measured by the auditors' reaction to internal control weaknesses. We hypothesize and find that auditors address risk in a way that is conditioned on the economic environment. In particular, we find that during periods of weak economic activity, auditors tend to assess lower risk premiums and are less likely to resign in response to an adverse ICFR opinion. However, we find evidence that economic factors do not influence fees assessed by incoming auditors following a resignation in the presence of an ICFR weakness. Our results indicate that auditors modify their engagement risk strategies during challenging economic times and accept higher levels of risk to attract and retain clients. For the riskiest clients, however, economic factors do not appear to influence auditors' risk pricing.

This instructional case presents available facts and circumstances surrounding Fortress Reinsurance (Fortress Re). Fortress Re, an agent securing aviation reinsurance, managed a reinsurance pool that covered all four planes involved in the September 11, 2001 disaster. Fortress Re had engaged in deceptive financial reporting, misleading its business partners to believe they were protected in the event of catastrophic loss. The events on 9/11 led to the discovery of this fraud, resulting in multiple lawsuits against Fortress Re, its owners, and its auditor, Deloitte. The case explores the questionable financial reporting and auditing practices employed, as well as significant charitable contributions made with fraudulent funds. The case can serve as an instructional resource for teaching financial accounting, auditing, tax, ethics, and law. The instructional use of this case has been tested in undergraduate and graduate classes. The case can improve students' research skills, since students must use the Accounting Standards Codification and IASB website to answer the financial accounting questions, and a tax research database to address the tax questions. A survey assessing the case found that students exhibited an understanding of and an interest in the case.

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