{"id":"https://openalex.org/W1547601949","doi":null,"title":"Effects of Auditor Type and Evidence Domain Type on the Influence of Irrelevant Internal Control Evidence and the Potential for Audit Failure","display_name":"Effects of Auditor Type and Evidence Domain Type on the Influence of Irrelevant Internal Control Evidence and the Potential for Audit Failure","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W1547601949","mag":"1547601949"},"language":"en","primary_location":{"id":"mag:1547601949","doi":null,"is_oa":false,"landing_page_url":"http://diginole.lib.fsu.edu/islandora/object/fsu%3A168390/datastream/PDF/view","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5005797613","display_name":"Daniel D. Selby","orcid":"https://orcid.org/0000-0002-3354-0471","observed_orcids":["https://orcid.org/0000-0002-3354-0471"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Daniel D. Selby","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3354-0471","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5005797613"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4536,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.89381644,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"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":0.9965999722480774,"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":0.0010999999940395355,"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":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-type","display_name":"auditor type","score":0.9169999957084656},{"id":"https://openalex.org/keywords/audit-failure","display_name":"audit failure","score":0.9459999799728394},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.5059999823570251},{"id":"https://openalex.org/keywords/internal-control-testing","display_name":"internal control testing","score":0.31200000643730164}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6494876146316528},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5210675597190857},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.45538026094436646},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4189213812351227},{"id":"https://openalex.org/C36503486","wikidata":"https://www.wikidata.org/wiki/Q11235244","display_name":"Domain (mathematical analysis)","level":2,"score":0.41668838262557983},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.34940677881240845},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.24514362215995789},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.16620513796806335},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.12045827507972717},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1547601949","doi":null,"is_oa":false,"landing_page_url":"http://diginole.lib.fsu.edu/islandora/object/fsu%3A168390/datastream/PDF/view","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W20049503","https://openalex.org/W182926338","https://openalex.org/W605609188","https://openalex.org/W1185664750","https://openalex.org/W1507004422","https://openalex.org/W1598538044","https://openalex.org/W1978747035","https://openalex.org/W1979410064","https://openalex.org/W1995198153","https://openalex.org/W1997638269","https://openalex.org/W2004805246","https://openalex.org/W2008573992","https://openalex.org/W2009822858","https://openalex.org/W2010025661","https://openalex.org/W2013378606","https://openalex.org/W2022458148","https://openalex.org/W2024969148","https://openalex.org/W2075078671","https://openalex.org/W2077083010","https://openalex.org/W2086850895","https://openalex.org/W2090673483","https://openalex.org/W2091178149","https://openalex.org/W2147581703","https://openalex.org/W2169689104","https://openalex.org/W2171042062","https://openalex.org/W2171407774","https://openalex.org/W2171421397","https://openalex.org/W2314222329","https://openalex.org/W2318378014","https://openalex.org/W2319401448","https://openalex.org/W2322130997","https://openalex.org/W2326042842","https://openalex.org/W2326355331","https://openalex.org/W2327993251","https://openalex.org/W2332030932","https://openalex.org/W2332092737","https://openalex.org/W2334152519","https://openalex.org/W2334470237","https://openalex.org/W2971916569","https://openalex.org/W3121415281","https://openalex.org/W3121804248","https://openalex.org/W7136222983","https://openalex.org/W7136786292"],"related_works":["https://openalex.org/W7112612819","https://openalex.org/W583620361","https://openalex.org/W615488645","https://openalex.org/W1525857213","https://openalex.org/W2115716718","https://openalex.org/W3007198064","https://openalex.org/W620838394","https://openalex.org/W652207284","https://openalex.org/W3211561089","https://openalex.org/W1974726112"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}