{"id":"https://openalex.org/W1964703138","doi":"https://doi.org/10.2308/aud.2000.19.2.105","title":"The Audit Risk Model: An Empirical Test for Conditional Dependencies among Assessed Component Risks","display_name":"The Audit Risk Model: An Empirical Test for Conditional Dependencies among Assessed Component Risks","publication_year":2000,"publication_date":"2000-09-01","ids":{"openalex":"https://openalex.org/W1964703138","doi":"https://doi.org/10.2308/aud.2000.19.2.105","mag":"1964703138"},"language":"en","primary_location":{"id":"doi:10.2308/aud.2000.19.2.105","doi":"https://doi.org/10.2308/aud.2000.19.2.105","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2000.19.2.105","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","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/A5030509811","display_name":"Richard Dusenbury","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Richard B. Dusenbury","raw_affiliation_strings":["a Florida State University","Florida State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Florida State University","institution_ids":["https://openalex.org/I103163165"]},{"raw_affiliation_string":"Florida State University","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000526658","display_name":"Jane L. Reimers","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jane L. Reimers","raw_affiliation_strings":["a Florida State University","Florida State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Florida State University","institution_ids":["https://openalex.org/I103163165"]},{"raw_affiliation_string":"Florida State University","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000811506","display_name":"Stephen W. Wheeler","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I119942576","display_name":"University of the Pacific","ror":"https://ror.org/05ma4gw77","country_code":"US","type":"education","lineage":["https://openalex.org/I119942576"]},{"id":"https://openalex.org/I4210089208","display_name":"University of the Pacific","ror":"https://ror.org/005gk0s47","country_code":"CL","type":"education","lineage":["https://openalex.org/I4210089208"]}],"countries":["CL","US"],"is_corresponding":false,"raw_author_name":"Stephen W. Wheeler","raw_affiliation_strings":["b University of the Pacific","UNIVERSITY OF THE PACIFIC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"b University of the Pacific","institution_ids":["https://openalex.org/I119942576","https://openalex.org/I4210089208"]},{"raw_affiliation_string":"UNIVERSITY OF THE PACIFIC","institution_ids":["https://openalex.org/I119942576"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.1127,"has_fulltext":false,"cited_by_count":51,"citation_normalized_percentile":{"value":0.94576048,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"19","issue":"2","first_page":"105","last_page":"117"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.00039999998989515007,"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":0.00019999999494757503,"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-risk-model","display_name":"audit risk model","score":0.9990000128746033},{"id":"https://openalex.org/keywords/conditional-dependence","display_name":"conditional dependence","score":0.7369999885559082},{"id":"https://openalex.org/keywords/inherent-risk","display_name":"inherent risk","score":0.8759999871253967},{"id":"https://openalex.org/keywords/control-risk","display_name":"control risk","score":0.9950000047683716},{"id":"https://openalex.org/keywords/auditor-risk-assessment","display_name":"auditor risk assessment","score":0.7129999995231628},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.7760000228881836}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7562962770462036},{"id":"https://openalex.org/C2777402642","wikidata":"https://www.wikidata.org/wiki/Q2557224","display_name":"Explanatory power","level":2,"score":0.6982014179229736},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.6313974261283875},{"id":"https://openalex.org/C12174686","wikidata":"https://www.wikidata.org/wiki/Q1058438","display_name":"Risk assessment","level":2,"score":0.5468213558197021},{"id":"https://openalex.org/C79772020","wikidata":"https://www.wikidata.org/wiki/Q5159264","display_name":"Conditional independence","level":2,"score":0.4748269021511078},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.4654684066772461},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.42586708068847656},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.42116260528564453},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.41935789585113525},{"id":"https://openalex.org/C2986432223","wikidata":"https://www.wikidata.org/wiki/Q5449740","display_name":"Risk model","level":2,"score":0.4122796654701233},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.38281741738319397},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.347970187664032},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34326326847076416},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3360990881919861},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2819385528564453},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14341598749160767},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0927419662475586},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"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},{"id":"https://openalex.org/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/aud.2000.19.2.105","doi":"https://doi.org/10.2308/aud.2000.19.2.105","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2000.19.2.105","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W2000119849","https://openalex.org/W2028758656","https://openalex.org/W2070047569","https://openalex.org/W2088379585","https://openalex.org/W2320145890","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W7164654449","https://openalex.org/W105796354","https://openalex.org/W1978060728","https://openalex.org/W7136786292","https://openalex.org/W2070047569","https://openalex.org/W641473362","https://openalex.org/W2084063936","https://openalex.org/W7164665445","https://openalex.org/W2589743970","https://openalex.org/W7136941014"],"abstract_inverted_index":{"Professional":[0],"standards":[1],"and":[2,130],"prior":[3],"theoretical":[4],"research":[5,135],"indicate":[6],"that":[7,25,53,81,108,123],"assessed":[8,57,84,101,113],"audit":[9,33,109,138],"risk":[10,23,34,58,65,72,85,110,139],"components":[11,59,111],"should":[12],"be":[13],"conditionally":[14],"dependent.":[15],"In":[16],"an":[17],"experiment,":[18],"experienced":[19],"auditors":[20],"made":[21],"the":[22,32,38,55,61,75,82,88,92,99,106,128,137],"assessments":[24,66],"are,":[26],"in":[27,94,98],"practice,":[28],"inputs":[29],"for":[30,36,96,120],"using":[31,47,127],"model":[35,62,129],"planning":[37],"extent":[39],"of":[40,91],"detailed":[41],"testing.":[42],"Conditional":[43],"dependencies":[44],"were":[45],"tested":[46],"a":[48,118],"sequential":[49],"linear":[50],"modeling":[51],"process":[52],"added":[54,67],"previously":[56,83],"to":[60,68,133],"(e.g.,":[63],"inherent":[64],"predict":[69],"subsequent":[70],"control":[71],"assessments)":[73],"as":[74],"last":[76],"independent":[77],"variable.":[78],"Results":[79],"showed":[80],"substantially":[86],"increased":[87],"explanatory":[89],"power":[90],"models":[93],"accounting":[95],"variation":[97],"subsequently":[100],"components.":[102],"The":[103],"results":[104],"support":[105],"notion":[107],"are":[112,125],"conditionally.":[114],"Thus,":[115],"they":[116,124],"provide":[117],"defense":[119],"practitioners'":[121],"claims":[122],"appropriately":[126],"give":[131],"guidance":[132],"future":[134],"on":[136],"model.":[140]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-29T09:56:32.521200","created_date":"2016-06-24T00:00:00"}
