{"id":"https://openalex.org/W1484848340","doi":"https://doi.org/10.1007/bf03373684","title":"Beeintr\u00e4chtigen Beratungsleistungen die Urteilsfreiheit des Abschlusspr\u00fcfers? Zum Einfluss von Beratungshonoraren auf diskretion\u00e4re Periodenabgrenzungen","display_name":"Beeintr\u00e4chtigen Beratungsleistungen die Urteilsfreiheit des Abschlusspr\u00fcfers? Zum Einfluss von Beratungshonoraren auf diskretion\u00e4re Periodenabgrenzungen","publication_year":2011,"publication_date":"2011-06-01","ids":{"openalex":"https://openalex.org/W1484848340","doi":"https://doi.org/10.1007/bf03373684","mag":"1484848340"},"language":"de","primary_location":{"id":"doi:10.1007/bf03373684","doi":"https://doi.org/10.1007/bf03373684","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf03373684","pdf_url":null,"source":{"id":"https://openalex.org/S4210230847","display_name":"Schmalenbach Journal of Business Research","issn_l":"0341-2687","issn":["0341-2687","2366-6153"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","doaj","jufo-1","norway-1","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Schmalenbachs Zeitschrift f\u00fcr betriebswirtschaftliche Forschung","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085825092","display_name":"Reiner Quick","orcid":"https://orcid.org/0000-0002-5685-6583","observed_orcids":["https://orcid.org/0000-0002-5685-6583"]},"institutions":[{"id":"https://openalex.org/I31512782","display_name":"Technische Universit\u00e4t Darmstadt","ror":"https://ror.org/05n911h24","country_code":"DE","type":"education","lineage":["https://openalex.org/I31512782"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":".Reiner Quick","raw_affiliation_strings":["Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Hochschulstra\u00dfe 1, D-64289, Darmstadt, Deutschland","Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Darmstadt, Deutschland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Hochschulstra\u00dfe 1, D-64289, Darmstadt, Deutschland","institution_ids":["https://openalex.org/I31512782"]},{"raw_affiliation_string":"Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Darmstadt, Deutschland","institution_ids":["https://openalex.org/I31512782"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080384462","display_name":"Matthias Sattler","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I31512782","display_name":"Technische Universit\u00e4t Darmstadt","ror":"https://ror.org/05n911h24","country_code":"DE","type":"education","lineage":["https://openalex.org/I31512782"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Matthias Sattler","raw_affiliation_strings":["Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Hochschulstra\u00dfe 1, D-64289, Darmstadt, Deutschland","Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Darmstadt, Deutschland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Hochschulstra\u00dfe 1, D-64289, Darmstadt, Deutschland","institution_ids":["https://openalex.org/I31512782"]},{"raw_affiliation_string":"Fachgebiet Rechnungswesen, Controlling & Wirtschaftspr\u00fcfung, Technische Universit\u00e4t Darmstadt, Darmstadt, Deutschland","institution_ids":["https://openalex.org/I31512782"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085825092"],"corresponding_institution_ids":["https://openalex.org/I31512782"],"apc_list":{"value":0,"currency":"USD","value_usd":0},"apc_paid":null,"fwci":10.215,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.97450243,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"63","issue":"4","first_page":"310","last_page":"343"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.0003000000142492354,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8759999871253967},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.4880000054836273},{"id":"https://openalex.org/keywords/consulting-fees","display_name":"consultation fees","score":0.6240000128746033},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.45100000500679016},{"id":"https://openalex.org/keywords/accounting-discretion","display_name":"accounting discretion","score":0.4790000021457672},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.5009999871253967},{"id":"https://openalex.org/keywords/tax-advisory-services","display_name":"tax advisory services","score":0.4860000014305115},{"id":"https://openalex.org/keywords/german-listed-companies","display_name":"German listed companies","score":0.5329999923706055}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4801073372364044},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3543184995651245},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.306731641292572}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1007/bf03373684","doi":"https://doi.org/10.1007/bf03373684","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf03373684","pdf_url":null,"source":{"id":"https://openalex.org/S4210230847","display_name":"Schmalenbach Journal of Business Research","issn_l":"0341-2687","issn":["0341-2687","2366-6153"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","doaj","jufo-1","norway-1","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Schmalenbachs Zeitschrift f\u00fcr betriebswirtschaftliche Forschung","raw_type":"journal-article"},{"id":"mag:3023888259","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:dar:wpaper:54029","pdf_url":null,"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":"RePEc: Research Papers in Economics","raw_type":null},{"id":"mag:3147885435","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/dar/wpaper/54029.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306524990","display_name":"Publications of Darmstadt Technical University, Institute for Business Studies (BWL)","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Publications of Darmstadt Technical University, Institute for Business Studies (BWL)","raw_type":null},{"id":"pmh:oai:RePEc:spr:sjobre:v:63:y:2011:i:4:d:10.1007_bf03373684","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/BF03373684","pdf_url":null,"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":"pmh:oai:tubiblio.ulb.tu-darmstadt.de:54029","doi":null,"is_oa":false,"landing_page_url":"http://tubiblio.ulb.tu-darmstadt.de/54029/","pdf_url":null,"source":{"id":"https://openalex.org/S4377196390","display_name":"TUbilio (Technical University of Darmstadt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Artikel"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.833299994468689}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":103,"referenced_works":["https://openalex.org/W69533933","https://openalex.org/W86626042","https://openalex.org/W110980074","https://openalex.org/W633861994","https://openalex.org/W654053515","https://openalex.org/W774668956","https://openalex.org/W848797703","https://openalex.org/W858362764","https://openalex.org/W1559777959","https://openalex.org/W1570607424","https://openalex.org/W1573925355","https://openalex.org/W1599428093","https://openalex.org/W1607024033","https://openalex.org/W1620860996","https://openalex.org/W1854476599","https://openalex.org/W1907872398","https://openalex.org/W1930990701","https://openalex.org/W1963911863","https://openalex.org/W1970988509","https://openalex.org/W1972335489","https://openalex.org/W1976971327","https://openalex.org/W1979508965","https://openalex.org/W1980154148","https://openalex.org/W1988322036","https://openalex.org/W1990317644","https://openalex.org/W2008865423","https://openalex.org/W2012016122","https://openalex.org/W2013857483","https://openalex.org/W2016480715","https://openalex.org/W2016485765","https://openalex.org/W2024261927","https://openalex.org/W2036115220","https://openalex.org/W2038155080","https://openalex.org/W2041997694","https://openalex.org/W2042190439","https://openalex.org/W2048955477","https://openalex.org/W2050353267","https://openalex.org/W2052295257","https://openalex.org/W2052957366","https://openalex.org/W2059214589","https://openalex.org/W2060624564","https://openalex.org/W2062651224","https://openalex.org/W2063234046","https://openalex.org/W2066840080","https://openalex.org/W2067945192","https://openalex.org/W2069446933","https://openalex.org/W2071646736","https://openalex.org/W2080520925","https://openalex.org/W2088477005","https://openalex.org/W2088620343","https://openalex.org/W2091345819","https://openalex.org/W2092501884","https://openalex.org/W2094329355","https://openalex.org/W2095123400","https://openalex.org/W2095878261","https://openalex.org/W2096851191","https://openalex.org/W2096881518","https://openalex.org/W2104362153","https://openalex.org/W2111647536","https://openalex.org/W2116040225","https://openalex.org/W2122332521","https://openalex.org/W2124532504","https://openalex.org/W2134932507","https://openalex.org/W2141689486","https://openalex.org/W2146306632","https://openalex.org/W2152596199","https://openalex.org/W2157162279","https://openalex.org/W2158288420","https://openalex.org/W2159719046","https://openalex.org/W2171174864","https://openalex.org/W2176195673","https://openalex.org/W2328664579","https://openalex.org/W2485593663","https://openalex.org/W2618806527","https://openalex.org/W2760943869","https://openalex.org/W3112873773","https://openalex.org/W3121365262","https://openalex.org/W3121440037","https://openalex.org/W3122203173","https://openalex.org/W3122340701","https://openalex.org/W3122458461","https://openalex.org/W3122547505","https://openalex.org/W3123134845","https://openalex.org/W3123231476","https://openalex.org/W3123315809","https://openalex.org/W3123370968","https://openalex.org/W3124170598","https://openalex.org/W3124455177","https://openalex.org/W3125033565","https://openalex.org/W3125128521","https://openalex.org/W3125303042","https://openalex.org/W3125629515","https://openalex.org/W3125677029","https://openalex.org/W3125692655","https://openalex.org/W3125772057","https://openalex.org/W3125903525","https://openalex.org/W4242799891","https://openalex.org/W4245903901","https://openalex.org/W4246517034","https://openalex.org/W4248298677","https://openalex.org/W4256417326","https://openalex.org/W4383905236","https://openalex.org/W6673082623"],"related_works":["https://openalex.org/W2157162279","https://openalex.org/W4231902202","https://openalex.org/W2980573680","https://openalex.org/W2497759400","https://openalex.org/W106359469","https://openalex.org/W2329138028","https://openalex.org/W3137264260","https://openalex.org/W7055670853","https://openalex.org/W4232988641","https://openalex.org/W463375267"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}