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National-level assessment of gestational carrier pregnancies in the United States.

J Assist Reprod Genet

November 2024

Division of Reproductive Endocrinology and Infertility, Department of Obstetrics and Gynecology, University of Southern California, Los Angeles, CA, USA.

Article Synopsis
  • - The study evaluated trends and outcomes of gestational carrier (GC) pregnancies in the U.S. using data from over 14 million deliveries between 2017 and 2020, finding that the prevalence of GC pregnancies rose by 55% during this period.
  • - Among GCs, there was a higher likelihood of complications such as multiple pregnancies, placental abruption, and low-lying placenta, along with increased risks for late-preterm deliveries and postpartum hemorrhage in singleton births compared to non-GCs.
  • - While GC pregnancies are relatively rare, the findings indicate they are becoming more common and generally have favorable pre-pregnancy characteristics, but their obstetric outcomes can be mixed, especially regarding certain complications. *
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This study provides new evidence on the influential role of external auditors in enhancing the informativeness of form 10-K annual reports to shareholders. Specifically, we find that the client's choice of a Big 4 auditor (PwC, EY, KPMG, and Deloitte) versus a non-Big 4 auditor contributes to cross-sectional variations in 10-K disclosure volume. We also document that the benefit of enhanced disclosures provided by Big 4 auditors is more pronounced for audit clients with poorer accrual quality and those with higher information asymmetry.

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