{"id":"https://openalex.org/W1974423398","doi":"https://doi.org/10.1080/09638180.2013.799740","title":"Audit Quality and Banks' Assessment of Disclosed Accounting Information","display_name":"Audit Quality and Banks' Assessment of Disclosed Accounting Information","publication_year":2013,"publication_date":"2013-05-22","ids":{"openalex":"https://openalex.org/W1974423398","doi":"https://doi.org/10.1080/09638180.2013.799740","mag":"1974423398"},"language":"en","primary_location":{"id":"doi:10.1080/09638180.2013.799740","doi":"https://doi.org/10.1080/09638180.2013.799740","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638180.2013.799740","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2254947","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088705942","display_name":"Ling Chu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I75381157","display_name":"Wilfrid Laurier University","ror":"https://ror.org/00fn7gb05","country_code":"CA","type":"education","lineage":["https://openalex.org/I75381157"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Ling Chu","raw_affiliation_strings":["School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada","institution_ids":["https://openalex.org/I75381157"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108390144","display_name":"Robert Mathieu","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I75381157","display_name":"Wilfrid Laurier University","ror":"https://ror.org/00fn7gb05","country_code":"CA","type":"education","lineage":["https://openalex.org/I75381157"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Robert Mathieu","raw_affiliation_strings":["School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada","institution_ids":["https://openalex.org/I75381157"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079110374","display_name":"Chima Mbagwu","orcid":"https://orcid.org/0000-0001-6629-3668","observed_orcids":["https://orcid.org/0000-0001-6629-3668"]},"institutions":[{"id":"https://openalex.org/I75381157","display_name":"Wilfrid Laurier University","ror":"https://ror.org/00fn7gb05","country_code":"CA","type":"education","lineage":["https://openalex.org/I75381157"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Chima Mbagwu","raw_affiliation_strings":["School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario, Canada","institution_ids":["https://openalex.org/I75381157"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5079110374"],"corresponding_institution_ids":["https://openalex.org/I75381157"],"apc_list":null,"apc_paid":null,"fwci":1.4969,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.88591713,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"22","issue":"4","first_page":"719","last_page":"738"},"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/T10127","display_name":"Banking stability, regulation, efficiency","score":0.00039999998989515007,"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"}},{"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.996999979019165},{"id":"https://openalex.org/keywords/big-4-audit-firms","display_name":"Big 4 audit firms","score":0.9319999814033508},{"id":"https://openalex.org/keywords/off-balance-sheet-liabilities","display_name":"off-balance-sheet liabilities","score":0.8849999904632568},{"id":"https://openalex.org/keywords/operating-leases","display_name":"operating leases","score":0.9990000128746033},{"id":"https://openalex.org/keywords/bank-lending-rates","display_name":"bank lending rates","score":0.5910000205039978},{"id":"https://openalex.org/keywords/private-loans","display_name":"private loans","score":0.5149999856948853},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.609000027179718},{"id":"https://openalex.org/keywords/risk-of-material-misstatement","display_name":"material misstatement risk","score":0.6119999885559082}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7794609069824219},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.775783360004425},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5072236061096191},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.502753496170044},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5005009174346924},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3721737861633301},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3358352482318878},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/09638180.2013.799740","doi":"https://doi.org/10.1080/09638180.2013.799740","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638180.2013.799740","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},{"id":"mag:3124994018","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2254947","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:taf:euract:v:22:y:2013:i:4:p:719-738","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/09638180.2013.799740","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":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3124994018","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2254947","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320313602","display_name":"Wilfrid Laurier University","ror":"https://ror.org/00fn7gb05"},{"id":"https://openalex.org/F4320334617","display_name":"Social Sciences and Humanities Research Council of Canada","ror":"https://ror.org/04j5jqy92"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W609376857","https://openalex.org/W1494680032","https://openalex.org/W1590863927","https://openalex.org/W1902897426","https://openalex.org/W1966587977","https://openalex.org/W1979265499","https://openalex.org/W1990317644","https://openalex.org/W1996666670","https://openalex.org/W2012041776","https://openalex.org/W2018849787","https://openalex.org/W2026397683","https://openalex.org/W2034844274","https://openalex.org/W2040104932","https://openalex.org/W2047134779","https://openalex.org/W2061057155","https://openalex.org/W2063346490","https://openalex.org/W2066557547","https://openalex.org/W2067044287","https://openalex.org/W2078775178","https://openalex.org/W2081472363","https://openalex.org/W2090013642","https://openalex.org/W2095513545","https://openalex.org/W2096543326","https://openalex.org/W2101273523","https://openalex.org/W2105662497","https://openalex.org/W2108421949","https://openalex.org/W2108491286","https://openalex.org/W2113430743","https://openalex.org/W2119880256","https://openalex.org/W2125418034","https://openalex.org/W2135985742","https://openalex.org/W2137692605","https://openalex.org/W2155561548","https://openalex.org/W2317446573","https://openalex.org/W3121748228","https://openalex.org/W3121942760","https://openalex.org/W3122373598","https://openalex.org/W3123897291","https://openalex.org/W3125353045","https://openalex.org/W3125366981","https://openalex.org/W3125497687","https://openalex.org/W3125688476","https://openalex.org/W7136788408"],"related_works":["https://openalex.org/W4406407788","https://openalex.org/W7023941843","https://openalex.org/W3021601783","https://openalex.org/W222379370","https://openalex.org/W2307631053","https://openalex.org/W2034844274","https://openalex.org/W2619962361","https://openalex.org/W3160638200","https://openalex.org/W7139619562","https://openalex.org/W1990343846"],"abstract_inverted_index":{"The":[0],"objective":[1],"of":[2,90],"this":[3],"paper":[4],"is":[5,34,65,97,102],"to":[6,25],"investigate":[7],"whether":[8],"banks":[9,50],"view":[10],"the":[11,14,23,26,47,56,88,94,100],"information":[12],"on":[13,81,93],"off-balance":[15],"sheet":[16],"liabilities":[17],"(specifically,":[18],"operating":[19,91],"leases)":[20],"disclosed":[21],"in":[22],"notes":[24],"financial":[27,57],"statements":[28,58],"as":[29],"more":[30],"reliable":[31],"when":[32],"it":[33,64],"audited":[35,67,103],"by":[36,68,104],"brand":[37],"name":[38],"auditors":[39],"(i.e.":[40],"a":[41,52,69,77],"Big":[42,70],"4":[43,71,106],"audit":[44,72,107],"firm).":[45],"To":[46],"extent":[48],"that":[49,55,87],"assess":[51],"higher":[53,78,98],"likelihood":[54],"could":[59],"have":[60],"material":[61],"misstatements":[62],"if":[63,99],"not":[66],"firm,":[73],"they":[74],"should":[75],"charge":[76],"interest":[79,95],"rate":[80,96],"private":[82],"loans.":[83],"Our":[84],"findings":[85],"suggest":[86],"impact":[89],"leases":[92],"firm":[101],"non-Big":[105],"firms.":[108]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}