{"id":"https://openalex.org/W16297237","doi":null,"title":"Factors Affecting Auditor Change Decision in Yemen: A Survey","display_name":"Factors Affecting Auditor Change Decision in Yemen: A Survey","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W16297237","mag":"16297237"},"language":"en","primary_location":{"id":"pmh:oai:etd.uum.edu.my:2217","doi":null,"is_oa":true,"landing_page_url":"https://etd.uum.edu.my/2217/1/Adel_Ali_Al-Qadasi.pdf","pdf_url":"http://etd.uum.edu.my/2217/2/1.Adel_Ali_Al-Qadasi.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"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":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://etd.uum.edu.my/2217/2/1.Adel_Ali_Al-Qadasi.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074626673","display_name":"Adel Ali Al\u2010Qadasi","orcid":"https://orcid.org/0000-0001-7595-3306","observed_orcids":["https://orcid.org/0000-0001-7595-3306"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Adel Ali Al\u2010Qadasi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7595-3306","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5074626673"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":0,"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":0.9961000084877014,"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":0.9961000084877014,"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":0.003100000089034438,"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/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.9789999723434448},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.6940000057220459},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8059999942779541},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.7009999752044678},{"id":"https://openalex.org/keywords/yemen","display_name":"Yemen","score":0.6489999890327454}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8891919851303101},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6626380681991577},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6085258722305298},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.6023873686790466},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5150418281555176},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5084625482559204},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.49971628189086914},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4805324673652649},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.4392387270927429},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.27212655544281006},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2602265775203705},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.20605090260505676},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:etd.uum.edu.my:2217","doi":null,"is_oa":true,"landing_page_url":"https://etd.uum.edu.my/2217/1/Adel_Ali_Al-Qadasi.pdf","pdf_url":"http://etd.uum.edu.my/2217/2/1.Adel_Ali_Al-Qadasi.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"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":"Thesis"},{"id":"mag:16297237","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/2217/","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":{"id":"pmh:oai:etd.uum.edu.my:2217","doi":null,"is_oa":true,"landing_page_url":"https://etd.uum.edu.my/2217/1/Adel_Ali_Al-Qadasi.pdf","pdf_url":"http://etd.uum.edu.my/2217/2/1.Adel_Ali_Al-Qadasi.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"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":"Thesis"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":false},"content_urls":{"pdf":"https://content.openalex.org/works/W16297237.pdf"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1986998609","https://openalex.org/W2119311382","https://openalex.org/W7111001602","https://openalex.org/W1556495404","https://openalex.org/W2587379635","https://openalex.org/W2228032579","https://openalex.org/W2271268116","https://openalex.org/W7206890253","https://openalex.org/W2992733566","https://openalex.org/W1481626809"],"abstract_inverted_index":{"Auditor":[0],"changes":[1,74],"are":[2],"alarmingly":[3],"high":[4],"in":[5,17,33,59,75,88],"Yemen":[6,34],"and":[7,13,101,125,139,146,149,171],"have":[8],"been":[9],"rising":[10],"of":[11,49,72,82,95,117,127,141,178],"late":[12],"the":[14,28,69,121,136,172],"driving":[15],"factors":[16,54,67,81],"this":[18,39],"regard":[19],"could":[20],"be":[21],"particular":[22],"to":[23,35,46,156,163,166],"Yemen.":[24,60,76],"This":[25],"study":[26,62],"examines":[27],"motivations":[29],"for":[30,123,174],"public":[31],"firms":[32],"change":[36,124,138,164],"auditors.":[37],"In":[38,143],"paper,":[40],"a":[41,132,153,175],"questionnaire":[42],"instrument":[43],"is":[44,115,131],"used":[45],"elicit":[47],"perceptions":[48],"behavioral,":[50],"economic":[51,66],"or":[52],"other":[53],"that":[55,65],"influence":[56],"auditor-client":[57],"realignments":[58],"The":[61],"concludes":[63],"primarily":[64],"provide":[68],"principal":[70],"motivators":[71],"auditor":[73,83,137],"Behavioral":[77],"forces":[78],"albeit":[79],"influential":[80],"change,":[84],"come":[85],"only":[86],"secondary":[87],"importance.":[89],"Dissatisfaction":[90],"with":[91,105,168],"audit":[92,97,106,169],"quality,":[93,170],"use":[94],"inexperienced":[96],"engagement":[98],"staff":[99],"feature":[100,108],"poor":[102],"working":[103],"relationships":[104],"partner/staff":[107],"as":[109],"foremost":[110],"concerns.":[111],"Underlying":[112],"this,":[113],"there":[114,130],"evidence":[116],"significant":[118,133],"associations":[119],"between":[120,135],"reasons":[122],"type":[126],"change.":[128],"Also,":[129],"relationship":[134],"size":[140],"companies.":[142],"particular,":[144],"larger":[145],"medium":[147],"companies,":[148],"companies":[150],"changing":[151],"from":[152],"non-Big":[154],"Four":[155,158],"Big":[157],"firm,":[159],"were":[160],"more":[161],"likely":[162],"due":[165],"dissatisfaction":[167],"need":[173],"wider":[176],"range":[177],"services.":[179]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
