{"id":"https://openalex.org/W1493097240","doi":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","title":"Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act","display_name":"Audit Committees and Internal Control Quality: Evidence from Nonprofit Hospitals Subject to the Single Audit Act","publication_year":2012,"publication_date":"2012-04-05","ids":{"openalex":"https://openalex.org/W1493097240","doi":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","mag":"1493097240"},"language":"en","primary_location":{"id":"doi:10.1111/j.1099-1123.2012.00448.x","doi":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5032575411","display_name":"Annette Pridgen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I368840534","display_name":"University of Mississippi","ror":"https://ror.org/02teq1165","country_code":"US","type":"education","lineage":["https://openalex.org/I368840534","https://openalex.org/I4210141039"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Annette Pridgen","raw_affiliation_strings":["The University of Mississippi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Mississippi","institution_ids":["https://openalex.org/I368840534"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032145548","display_name":"Karl J. Wang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I368840534","display_name":"University of Mississippi","ror":"https://ror.org/02teq1165","country_code":"US","type":"education","lineage":["https://openalex.org/I368840534","https://openalex.org/I4210141039"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Karl J. Wang","raw_affiliation_strings":["The University of Mississippi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Mississippi","institution_ids":["https://openalex.org/I368840534"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5032575411"],"corresponding_institution_ids":["https://openalex.org/I368840534"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":11.1424,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.97714276,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"16","issue":"2","first_page":"165","last_page":"183"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9926999807357788,"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":0.9926999807357788,"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":0.006500000134110451,"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":0.00039999998989515007,"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/audit-committee","display_name":"audit committee","score":0.996999979019165},{"id":"https://openalex.org/keywords/internal-control-quality","display_name":"internal control quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/nonprofit-hospitals","display_name":"nonprofit hospitals","score":0.9959999918937683},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.8989999890327454},{"id":"https://openalex.org/keywords/resource-dependence-theory","display_name":"resource dependence theory","score":0.8320000171661377},{"id":"https://openalex.org/keywords/federal-funding","display_name":"federal funding","score":0.5040000081062317},{"id":"https://openalex.org/keywords/internal-control-weaknesses","display_name":"internal control weaknesses","score":0.8100000023841858},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.9860000014305115},{"id":"https://openalex.org/keywords/nonprofit-governance","display_name":"nonprofit governance","score":0.4000000059604645}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7645885944366455},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7120288610458374},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6792240142822266},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6418707966804504},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6203739047050476},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5190080404281616},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.5093265771865845},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4663113057613373},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4574136435985565},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4265798330307007},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4114057421684265},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12404957413673401},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.12191382050514221},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1099-1123.2012.00448.x","doi":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2012.00448.x","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"score":0.4699999988079071,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320337356","display_name":"Fogarty International Center","ror":"https://ror.org/02xey9a22"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W72383108","https://openalex.org/W124740690","https://openalex.org/W180224939","https://openalex.org/W1484864026","https://openalex.org/W1513149255","https://openalex.org/W1516756414","https://openalex.org/W1820131753","https://openalex.org/W2012536511","https://openalex.org/W2022639256","https://openalex.org/W2037340450","https://openalex.org/W2049141939","https://openalex.org/W2051644383","https://openalex.org/W2054579923","https://openalex.org/W2060715914","https://openalex.org/W2062422471","https://openalex.org/W2092863789","https://openalex.org/W2093487290","https://openalex.org/W2094641504","https://openalex.org/W2119987460","https://openalex.org/W2138071597","https://openalex.org/W2143802320","https://openalex.org/W2153735195","https://openalex.org/W2157720167","https://openalex.org/W2160469269","https://openalex.org/W2179571066","https://openalex.org/W2407201032","https://openalex.org/W2419082770","https://openalex.org/W2477276697","https://openalex.org/W2970743615","https://openalex.org/W3123035919","https://openalex.org/W3125127692","https://openalex.org/W4232273043"],"related_works":["https://openalex.org/W2291820230","https://openalex.org/W2140783571","https://openalex.org/W2798204657","https://openalex.org/W2902476434","https://openalex.org/W130819248","https://openalex.org/W1567957023","https://openalex.org/W7127548860","https://openalex.org/W1520158146","https://openalex.org/W2751983985","https://openalex.org/W7126143057"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,9,43,48,100,111,115,124],"impact":[4],"of":[5,13,38,91,110,123],"audit":[6,62],"committees":[7,63],"on":[8,17],"internal":[10,28,74,92],"control":[11,29,75,93],"quality":[12],"nonprofit":[14,39],"organizations.":[15],"Based":[16],"resource":[18],"dependency":[19],"theory":[20],"that":[21,58,60,81],"stresses":[22],"an":[23],"entity's":[24],"economic":[25],"needs":[26],"for":[27],"over":[30,94],"administering":[31,95],"federal":[32,97],"funding,":[33],"we":[34,79],"select":[35],"a":[36,120],"sample":[37],"hospitals":[40,59],"subject":[41],"to":[42,53],"Single":[44],"Audit":[45],"Act":[46],"in":[47,99,114],"United":[49],"States,":[50],"from":[51],"2001":[52],"2008.":[54],"Our":[55],"results":[56],"show":[57],"had":[61],"and":[64],"also":[65],"employed":[66],"Big":[67,82],"4":[68,83],"auditors":[69,84],"were":[70,85],"associated":[71,87,106],"with":[72,88,107],"better":[73],"quality.":[76],"In":[77],"addition,":[78],"find":[80],"negatively":[86],"reported":[89,108],"deficiencies":[90,109],"major":[96],"programs":[98],"early":[101],"years":[102,117],"(2001\u20132004),":[103],"but":[104],"positively":[105],"same":[112],"kind":[113],"later":[116],"(2005\u20132008),":[118],"suggesting":[119],"possible":[121],"effect":[122],"Sarbanes\u2010Oxley":[125],"Act.":[126]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}