{"id":"https://openalex.org/W1552298352","doi":"https://doi.org/10.1017/cbo9780511720420.010","title":"Research in and development of audit-decisions aids","display_name":"Research in and development of audit-decisions aids","publication_year":1995,"publication_date":"1995-09-29","ids":{"openalex":"https://openalex.org/W1552298352","doi":"https://doi.org/10.1017/cbo9780511720420.010","mag":"1552298352"},"language":"en","primary_location":{"id":"doi:10.1017/cbo9780511720420.010","doi":"https://doi.org/10.1017/cbo9780511720420.010","is_oa":false,"landing_page_url":"https://doi.org/10.1017/cbo9780511720420.010","pdf_url":null,"source":{"id":"https://openalex.org/S4306462995","display_name":"Cambridge University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Judgment and Decision-Making Research in Accounting and Auditing","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2090394059","display_name":"Judgment and Decision-Making Research in Accounting and Auditing"},"type":"book-chapter","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/A5023101175","display_name":"William E Messier","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"William E Messier","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5023101175"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":38.0968,"has_fulltext":false,"cited_by_count":75,"citation_normalized_percentile":{"value":0.99745763,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"207","last_page":"228"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9018999934196472,"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":0.9018999934196472,"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/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.0640999972820282,"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"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.007499999832361937,"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-judgment","display_name":"auditor judgment","score":0.8709999918937683},{"id":"https://openalex.org/keywords/decision-aids","display_name":"decision aids","score":0.6679999828338623},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.38100001215934753},{"id":"https://openalex.org/keywords/lens-model","display_name":"lens model","score":0.6380000114440918},{"id":"https://openalex.org/keywords/heuristics-and-biases","display_name":"heuristics and biases","score":0.9890000224113464},{"id":"https://openalex.org/keywords/auditor-expertise","display_name":"auditor expertise","score":0.5239999890327454},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.7039999961853027}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7956032156944275},{"id":"https://openalex.org/C2780033181","wikidata":"https://www.wikidata.org/wiki/Q24962805","display_name":"Decision aids","level":3,"score":0.7456429600715637},{"id":"https://openalex.org/C127705205","wikidata":"https://www.wikidata.org/wiki/Q5748245","display_name":"Heuristics","level":2,"score":0.5183402299880981},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4938288629055023},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4395871162414551},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.34658366441726685},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26721203327178955},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1943396031856537},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.18189162015914917},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.15109360218048096},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.13906878232955933},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C204787440","wikidata":"https://www.wikidata.org/wiki/Q188504","display_name":"Alternative medicine","level":2,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1017/cbo9780511720420.010","doi":"https://doi.org/10.1017/cbo9780511720420.010","is_oa":false,"landing_page_url":"https://doi.org/10.1017/cbo9780511720420.010","pdf_url":null,"source":{"id":"https://openalex.org/S4306462995","display_name":"Cambridge University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Judgment and Decision-Making Research in Accounting and Auditing","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Good health and well-being","score":0.6600000262260437,"id":"https://metadata.un.org/sdg/3"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1829018032","https://openalex.org/W2050801340","https://openalex.org/W7154604017","https://openalex.org/W1565835298","https://openalex.org/W2178257068","https://openalex.org/W2958041048","https://openalex.org/W3123909298","https://openalex.org/W2613026418","https://openalex.org/W2034026600","https://openalex.org/W2491499640"],"abstract_inverted_index":{"The":[0,45,80,101,107,117,128,144,164,176],"auditor's":[1],"judgment":[2,22,70,140],"process":[3,188],"has":[4],"been":[5],"subjected":[6],"to":[7,35,87,204],"extensive":[8],"study":[9],"since":[10],"Ashton's":[11],"seminal":[12],"work":[13],"in":[14,47,93,99],"1974.":[15],"In":[16],"general,":[17],"the":[18,36,75,83,91,114,148,155,168,187,209,214,217],"results":[19],"of":[20,28,64,77,82,96,134,150,170,211],"audit":[21,69,135,151,161],"research":[23,66,92,159],"are":[24],"consistent":[25],"with":[26],"those":[27],"prior":[29],"psychological":[30],"research,":[31],"including":[32],"findings":[33],"related":[34,203],"lens":[37],"model,":[38],"heuristics":[39],"and":[40,43,52,56,89,94,141,194,221],"biases,":[41],"memory,":[42],"expertise.":[44],"chapters":[46],"this":[48,61,65],"book":[49],"by":[50,173,189],"Solomon":[51],"Shields":[53],"(Chapter":[54,58],"6)":[55],"Libby":[57],"7)":[59],"discuss":[60],"literature.":[62],"Much":[63],"suggests":[67],"that":[68],"can":[71],"be":[72],"improved":[73],"through":[74],"use":[76],"decision":[78,97,126,136,152,162,171],"aids.":[79,127,163],"purpose":[81,210],"present":[84],"chapter":[85,102],"is":[86,103,186],"review":[88],"analyze":[90],"development":[95,169],"aids":[98,137,172],"auditing.":[100],"organized":[104],"as":[105],"follows.":[106],"first":[108],"section":[109,119,130,146,157,166,178],"provides":[110],"a":[111],"background":[112],"for":[113,122,181,208],"ensuing":[115],"discussions.":[116],"second":[118],"discusses":[120,131,167],"motivations":[121],"developing":[123],"or":[124],"using":[125],"third":[129],"potential":[132],"effects":[133],"on":[138,160,213],"individual":[139],"auditing":[142,174],"firms.":[143,175],"fourth":[145],"categorizes":[147],"types":[149],"aids,":[153],"while":[154],"fifth":[156],"reviews":[158],"sixth":[165],"last":[177],"proposes":[179],"areas":[180],"future":[182],"research.":[183],"Background":[184],"Auditing":[185],"which":[190],"an":[191,205],"auditor":[192],"accumulates":[193],"evaluates":[195],"evidence":[196],"about":[197],"quantifiable":[198,219],"information":[199,220],"(e.g.,":[200,225],"financial":[201],"statements)":[202],"economic":[206],"entity":[207],"reporting":[212],"correspondence":[215],"between":[216],"entity's":[218],"some":[222],"established":[223],"criteria":[224],"generally":[226],"accepted":[227],"accounting":[228],"principles)":[229],"(American":[230],"Accounting":[231],"Association,":[232],"1973).":[233]},"counts_by_year":[{"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":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":7}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}