{"id":"https://openalex.org/W1549931465","doi":null,"title":"Effect of Auditee Business Risk, Audit Risk and Auditor Business Risk on Auditor Auditee Negotiation Outcomes: An Experimental Study in Tunisian Context","display_name":"Effect of Auditee Business Risk, Audit Risk and Auditor Business Risk on Auditor Auditee Negotiation Outcomes: An Experimental Study in Tunisian Context","publication_year":2009,"publication_date":"2009-02-01","ids":{"openalex":"https://openalex.org/W1549931465","mag":"1549931465"},"language":"en","primary_location":{"id":"mag:1549931465","doi":null,"is_oa":false,"landing_page_url":"http://EconPapers.repec.org/RePEc:erg:wpaper:467","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},"volume":null,"type":"preprint","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/A5035208493","display_name":"Manel Hadriche","orcid":"https://orcid.org/0000-0003-2873-6100","observed_orcids":["https://orcid.org/0000-0003-2873-6100"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Manel Hadriche","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2873-6100","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5037311218","display_name":"Mohamed Ali Zara\u00ef","orcid":"https://orcid.org/0000-0001-5338-2477","observed_orcids":["https://orcid.org/0000-0001-5338-2477"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mohamed Ali Zara\u00ef","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5338-2477","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":null,"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":0.9984999895095825,"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":0.9984999895095825,"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"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/audit-risk","display_name":"audit risk","score":0.9850000143051147},{"id":"https://openalex.org/keywords/aggressive-accounting","display_name":"aggressive accounting","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.8677637577056885},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7855111360549927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5958887338638306},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5701684355735779},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.563732385635376},{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.5546165108680725},{"id":"https://openalex.org/C9272383","wikidata":"https://www.wikidata.org/wiki/Q5001930","display_name":"Business risks","level":2,"score":0.5146992802619934},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.42405280470848083},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.41506391763687134},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.246263325214386},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.1613994538784027},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.14519473910331726},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07383105158805847},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.05936551094055176},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:1549931465","doi":null,"is_oa":false,"landing_page_url":"http://EconPapers.repec.org/RePEc:erg:wpaper:467","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":"pmh:oai:RePEc:erg:wpaper:467","doi":null,"is_oa":false,"landing_page_url":"http://bit.ly/2nfBSdJ","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":"","raw_type":"preprint"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W57739650","https://openalex.org/W63792389","https://openalex.org/W153129322","https://openalex.org/W203538161","https://openalex.org/W1541154017","https://openalex.org/W1573877504","https://openalex.org/W1968901756","https://openalex.org/W1971440513","https://openalex.org/W1974447213","https://openalex.org/W1974636500","https://openalex.org/W1987859540","https://openalex.org/W1990343304","https://openalex.org/W1990685732","https://openalex.org/W1994022846","https://openalex.org/W1999149189","https://openalex.org/W2008865423","https://openalex.org/W2009387543","https://openalex.org/W2010583260","https://openalex.org/W2014543370","https://openalex.org/W2018201949","https://openalex.org/W2036132694","https://openalex.org/W2037559762","https://openalex.org/W2041130715","https://openalex.org/W2047122731","https://openalex.org/W2052279574","https://openalex.org/W2053710930","https://openalex.org/W2059334100","https://openalex.org/W2081724247","https://openalex.org/W2083973240","https://openalex.org/W2093294894","https://openalex.org/W2095565352","https://openalex.org/W2102018949","https://openalex.org/W2102525876","https://openalex.org/W2116485500","https://openalex.org/W2118854897","https://openalex.org/W2122912498","https://openalex.org/W2124449870","https://openalex.org/W2132545781","https://openalex.org/W2133469585","https://openalex.org/W2134920270","https://openalex.org/W2142588318","https://openalex.org/W2149084845","https://openalex.org/W2149893809","https://openalex.org/W2153428762","https://openalex.org/W2153430215","https://openalex.org/W2327166161","https://openalex.org/W2330604198","https://openalex.org/W2914929818","https://openalex.org/W2960348190","https://openalex.org/W3122108025","https://openalex.org/W3122651236","https://openalex.org/W3124768642","https://openalex.org/W3126108583","https://openalex.org/W4243667233","https://openalex.org/W7137090534"],"related_works":["https://openalex.org/W2094521523","https://openalex.org/W192844589","https://openalex.org/W2252458849","https://openalex.org/W1977667902","https://openalex.org/W1571644820","https://openalex.org/W3124421516","https://openalex.org/W3121542076","https://openalex.org/W2204786574","https://openalex.org/W1604129314","https://openalex.org/W252079200"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,10,105],"this":[3],"paper":[4],"is":[5,118],"to":[6,70],"study":[7],"the":[8,39,78,85,103,116],"impact":[9],"auditee":[11,45,53,97,114],"business":[12,18,46,54,80,107],"risk,":[13],"audit":[14,42,91],"risk":[15,19,43,55,92,108],"and":[16,44,101],"auditor":[17,96,106,110],"evaluation":[20,93],"on":[21,60,109],"auditor-auditee":[22,61],"negotiation":[23,62,98],"outcomes.":[24,63,99],"An":[25],"experimental":[26],"research":[27],"was":[28],"conducted":[29],"using":[30],"200":[31],"Tunisian":[32],"auditors":[33,65],"as":[34],"participants.":[35],"We":[36],"have":[37],"proved":[38],"association":[40],"between":[41],"risk.":[47],"Also,":[48],"our":[49],"results":[50,88],"indicate":[51],"that":[52,90],"has":[56],"a":[57],"significant":[58],"effect":[59,104],"So,":[64],"will":[66],"be":[67],"less":[68],"likely":[69],"accept":[71],"an":[72],"auditee\u2019s":[73,79],"aggressive":[74],"reporting":[75],"practice":[76],"when":[77],"risks":[81],"are":[82],"high.":[83],"On":[84],"other":[86],"hand,":[87],"shows":[89],"don\u2019t":[94],"affect":[95],"Finally":[100],"for":[102],"agreement":[111],"probability":[112],"with":[113],"preferences,":[115],"result":[117],"not":[119],"significant.":[120]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}