{"id":"https://openalex.org/W1979956903","doi":"https://doi.org/10.1016/j.bar.2004.07.015","title":"Accountability of the accountancy bodies: the peculiarities of a British accountancy body","display_name":"Accountability of the accountancy bodies: the peculiarities of a British accountancy body","publication_year":2004,"publication_date":"2004-11-16","ids":{"openalex":"https://openalex.org/W1979956903","doi":"https://doi.org/10.1016/j.bar.2004.07.015","mag":"1979956903"},"language":"en","primary_location":{"id":"doi:10.1016/j.bar.2004.07.015","doi":"https://doi.org/10.1016/j.bar.2004.07.015","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.bar.2004.07.015","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","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/A5012295789","display_name":"Austin Mitchell","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Austin Mitchell","raw_affiliation_strings":["Member for Great Grimsby, UK House of Commons"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Member for Great Grimsby, UK House of Commons","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5031676356","display_name":"Prem Sikka","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110002522","display_name":"University of Essex","ror":"https://ror.org/02nkf1q06","country_code":"GB","type":"education","lineage":["https://openalex.org/I110002522"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Prem Sikka","raw_affiliation_strings":["Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK","institution_ids":["https://openalex.org/I110002522"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5031676356"],"corresponding_institution_ids":["https://openalex.org/I110002522"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":5.0003,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.95308311,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"36","issue":"4","first_page":"395","last_page":"414"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.35569998621940613,"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"}},"topics":[{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.35569998621940613,"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/T10344","display_name":"Management and Organizational Studies","score":0.20180000364780426,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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/T14230","display_name":"Occupational and Professional Licensing Regulation","score":0.13650000095367432,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"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/royal-charters","display_name":"royal charters","score":0.5320000052452087},{"id":"https://openalex.org/keywords/regulatory-accountability","display_name":"regulatory accountability","score":0.5120000243186951},{"id":"https://openalex.org/keywords/legal-precedent","display_name":"judicial precedent","score":0.6639999747276306},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.8140000104904175},{"id":"https://openalex.org/keywords/insolvency-regulation","display_name":"insolvency regulation","score":0.8679999709129333},{"id":"https://openalex.org/keywords/professional-reputation","display_name":"professional reputation","score":0.3050000071525574}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6580851674079895},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6117209196090698},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5361378788948059},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4988894462585449},{"id":"https://openalex.org/C158129432","wikidata":"https://www.wikidata.org/wiki/Q7766927","display_name":"Statutory law","level":2,"score":0.4893931448459625},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4553748071193695},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.4456713795661926},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.4399334490299225},{"id":"https://openalex.org/C2778069335","wikidata":"https://www.wikidata.org/wiki/Q32098","display_name":"Sanctions","level":2,"score":0.42335978150367737},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3221418261528015},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0948621928691864}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.bar.2004.07.015","doi":"https://doi.org/10.1016/j.bar.2004.07.015","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.bar.2004.07.015","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:bracre:v:36:y:2004:i:4:p:395-414","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S089083890400068X","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":null,"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320266","display_name":"Times Higher Education","ror":"https://ror.org/040qnm310"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W38046738","https://openalex.org/W80484938","https://openalex.org/W117731346","https://openalex.org/W566747915","https://openalex.org/W602231567","https://openalex.org/W635909839","https://openalex.org/W1528090455","https://openalex.org/W1597750586","https://openalex.org/W1605191125","https://openalex.org/W1622336883","https://openalex.org/W1786831919","https://openalex.org/W1971292357","https://openalex.org/W1973522045","https://openalex.org/W1974853037","https://openalex.org/W1975628161","https://openalex.org/W1975921394","https://openalex.org/W1977675760","https://openalex.org/W1981913546","https://openalex.org/W1992954849","https://openalex.org/W1999696232","https://openalex.org/W2016886707","https://openalex.org/W2044817729","https://openalex.org/W2046130358","https://openalex.org/W2059331321","https://openalex.org/W2062645247","https://openalex.org/W2076758314","https://openalex.org/W2124990143","https://openalex.org/W2158155193","https://openalex.org/W2165474034","https://openalex.org/W2462257293","https://openalex.org/W2469610934","https://openalex.org/W2802756270","https://openalex.org/W3190751565","https://openalex.org/W4231422762","https://openalex.org/W6604730244"],"related_works":["https://openalex.org/W6989032671","https://openalex.org/W3104001507","https://openalex.org/W1816722248","https://openalex.org/W3068479544","https://openalex.org/W1975921394","https://openalex.org/W1992954849","https://openalex.org/W2054665366","https://openalex.org/W2027544227","https://openalex.org/W7100961667","https://openalex.org/W2696385941"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}