{"id":"https://openalex.org/W1481002139","doi":"https://doi.org/10.2139/ssrn.2267580","title":"Halo Effect in Analytical Procedure: The Impact of Client\u2019s Profile and Scope of Information","display_name":"Halo Effect in Analytical Procedure: The Impact of Client\u2019s Profile and Scope of Information","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W1481002139","doi":"https://doi.org/10.2139/ssrn.2267580","mag":"1481002139"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.2267580","doi":"https://doi.org/10.2139/ssrn.2267580","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2267580","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2267580","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031878891","display_name":"Intiyas Utami","orcid":"https://orcid.org/0000-0001-9206-8501","observed_orcids":["https://orcid.org/0000-0001-9206-8501"]},"institutions":[{"id":"https://openalex.org/I157219812","display_name":"Satya Wacana Christian University","ror":"https://ror.org/009nnre75","country_code":"ID","type":"education","lineage":["https://openalex.org/I157219812"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"intiyas utami","raw_affiliation_strings":["Satya Wacana Christian University, Diponegoro Street 52-60, Salatiga, Central Java 50711, Indonesia","satya wacana christian university"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Satya Wacana Christian University, Diponegoro Street 52-60, Salatiga, Central Java 50711, Indonesia","institution_ids":["https://openalex.org/I157219812"]},{"raw_affiliation_string":"satya wacana christian university","institution_ids":["https://openalex.org/I157219812"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103290541","display_name":"Indra Wijaya Kusuma","orcid":"https://orcid.org/0000-0003-3360-8007","observed_orcids":["https://orcid.org/0000-0003-3360-8007"]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Indra Wijaya Kusuma","raw_affiliation_strings":["Universitas Gadjah Mada (UGM), Bulaksumur, Yogyakarta, Yogyakarta, Special Province of Yogyakarta, Indonesia","Universitas Gadjah Mada ( UGM )"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gadjah Mada (UGM), Bulaksumur, Yogyakarta, Yogyakarta, Special Province of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I165230279"]},{"raw_affiliation_string":"Universitas Gadjah Mada ( UGM )","institution_ids":["https://openalex.org/I165230279"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038819021","display_name":"Gudono","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dr. Gudono","raw_affiliation_strings":["Universitas Gadjah Mada (UGM), Bulaksumur, Yogyakarta, Yogyakarta, Special Province of Yogyakarta, Indonesia","Universitas Gadjah Mada ( UGM )"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gadjah Mada (UGM), Bulaksumur, Yogyakarta, Yogyakarta, Special Province of Yogyakarta, Indonesia","institution_ids":["https://openalex.org/I165230279"]},{"raw_affiliation_string":"Universitas Gadjah Mada ( UGM )","institution_ids":["https://openalex.org/I165230279"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100746773","display_name":"Supriyadi Supriyadi","orcid":"https://orcid.org/0000-0002-0883-9148","observed_orcids":["https://orcid.org/0000-0002-0883-9148"]},"institutions":[{"id":"https://openalex.org/I165230279","display_name":"Universitas Gadjah Mada","ror":"https://ror.org/03ke6d638","country_code":"ID","type":"education","lineage":["https://openalex.org/I165230279"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dr. Supriyadi","raw_affiliation_strings":["Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB), Jl. Humaniora, Bulaksumur, Sleman, Jogjakarta, DI Yogyakarta 55281, Indonesia","Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB), Jl. Humaniora, Bulaksumur, Sleman, Jogjakarta, DI Yogyakarta 55281, Indonesia","institution_ids":["https://openalex.org/I165230279"]},{"raw_affiliation_string":"Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)","institution_ids":["https://openalex.org/I165230279"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5031878891"],"corresponding_institution_ids":["https://openalex.org/I157219812"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"1","first_page":"9","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/halo-effect","display_name":"halo effect","score":0.996999979019165},{"id":"https://openalex.org/keywords/analytical-methods","display_name":"analytical methods","score":0.9629999995231628},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.5099999904632568},{"id":"https://openalex.org/keywords/risk-of-material-misstatement","display_name":"material misstatement risk","score":0.8980000019073486},{"id":"https://openalex.org/keywords/customer-profile","display_name":"consumer profile","score":0.625},{"id":"https://openalex.org/keywords/holistic-approach","display_name":"holistic approach","score":0.5350000262260437},{"id":"https://openalex.org/keywords/strategic-analysis","display_name":"strategic analysis","score":0.5730000138282776},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.6340000033378601},{"id":"https://openalex.org/keywords/bounded-rationality","display_name":"bounded rationality","score":0.9300000071525574},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.7929999828338623},{"id":"https://openalex.org/keywords/information-scope","display_name":"information scope","score":0.531000018119812}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.697621762752533},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4903850555419922},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.48816996812820435},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4556984007358551},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.45139169692993164},{"id":"https://openalex.org/C127705205","wikidata":"https://www.wikidata.org/wiki/Q5748245","display_name":"Heuristics","level":2,"score":0.43857666850090027},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.4188345670700073},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41277146339416504},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3669734001159668},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.36175066232681274},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.35476940870285034},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22226545214653015},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.2139/ssrn.2267580","doi":"https://doi.org/10.2139/ssrn.2267580","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2267580","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ibf:gjbres:v:8:y:2014:i:1:p:9-26","doi":null,"is_oa":false,"landing_page_url":"http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v8n1-2014/GJBR-V8N1-2014-2.pdf","pdf_url":"http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v8n1-2014/GJBR-V8N1-2014-2.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:1481002139","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2323009_code1332876.pdf?abstractid=2323009&mirid=3","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"mag:3121935079","doi":null,"is_oa":false,"landing_page_url":"http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v8n1-2014/GJBR-V8N1-2014-2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764638464","display_name":"The Global Journal of Business Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"The Global Journal of Business Research","raw_type":null}],"best_oa_location":{"id":"doi:10.2139/ssrn.2267580","doi":"https://doi.org/10.2139/ssrn.2267580","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2267580","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W171013844","https://openalex.org/W1499107065","https://openalex.org/W1508748876","https://openalex.org/W1538678464","https://openalex.org/W1579489317","https://openalex.org/W1797349550","https://openalex.org/W1965433465","https://openalex.org/W1974303743","https://openalex.org/W1979410064","https://openalex.org/W1986634903","https://openalex.org/W1986951346","https://openalex.org/W2005822636","https://openalex.org/W2008037924","https://openalex.org/W2008535554","https://openalex.org/W2012155325","https://openalex.org/W2017898062","https://openalex.org/W2027279718","https://openalex.org/W2028758656","https://openalex.org/W2032150138","https://openalex.org/W2036979803","https://openalex.org/W2040326808","https://openalex.org/W2051176852","https://openalex.org/W2054981067","https://openalex.org/W2065385521","https://openalex.org/W2069385049","https://openalex.org/W2069629972","https://openalex.org/W2080223458","https://openalex.org/W2082982503","https://openalex.org/W2089226377","https://openalex.org/W2095565352","https://openalex.org/W2108278214","https://openalex.org/W2110349539","https://openalex.org/W2110997644","https://openalex.org/W2116557373","https://openalex.org/W2116720807","https://openalex.org/W2122610412","https://openalex.org/W2124449870","https://openalex.org/W2124808350","https://openalex.org/W2128975211","https://openalex.org/W2128993804","https://openalex.org/W2131458478","https://openalex.org/W2135356988","https://openalex.org/W2135539456","https://openalex.org/W2148487062","https://openalex.org/W2149719524","https://openalex.org/W2171736895","https://openalex.org/W2318009276","https://openalex.org/W2323226409","https://openalex.org/W2323301836","https://openalex.org/W2323541277","https://openalex.org/W2997007022","https://openalex.org/W3122969625","https://openalex.org/W3123400993","https://openalex.org/W4210447690","https://openalex.org/W6630372267"],"related_works":["https://openalex.org/W36200948","https://openalex.org/W2124449870","https://openalex.org/W7099736886","https://openalex.org/W2603076521","https://openalex.org/W3010740871","https://openalex.org/W7160593465","https://openalex.org/W3025776374","https://openalex.org/W2910387735","https://openalex.org/W2273771604","https://openalex.org/W2966556615"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}