{"id":"https://openalex.org/W1992216167","doi":"https://doi.org/10.2307/2555615","title":"Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors","display_name":"Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors","publication_year":1990,"publication_date":"1990-01-01","ids":{"openalex":"https://openalex.org/W1992216167","doi":"https://doi.org/10.2307/2555615","mag":"1992216167"},"language":"en","primary_location":{"id":"doi:10.2307/2555615","doi":"https://doi.org/10.2307/2555615","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2555615","pdf_url":null,"source":{"id":"https://openalex.org/S34139249","display_name":"The RAND Journal of Economics","issn_l":"0741-6261","issn":["0741-6261","1756-2171"],"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-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The RAND Journal of Economics","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/A5111631292","display_name":"Michael A. Firth","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Michael Firth","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111631292"],"corresponding_institution_ids":[],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":1.8851,"has_fulltext":false,"cited_by_count":123,"citation_normalized_percentile":{"value":0.90435767,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"21","issue":"3","first_page":"374","last_page":"374"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9657999873161316,"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":0.9657999873161316,"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/T12738","display_name":"Corporate Identity and Reputation","score":0.028300000354647636,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0017999999690800905,"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/auditor-reputation","display_name":"auditor reputation","score":0.9950000047683716},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.5540000200271606},{"id":"https://openalex.org/keywords/audit-market-share","display_name":"audit market share","score":0.7049999833106995},{"id":"https://openalex.org/keywords/stock-performance","display_name":"stock performance","score":0.9290000200271606},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"industrial organization","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8454234600067139},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8079134225845337},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.7886898517608643},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6877002120018005},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6677342653274536},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.5870521068572998},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5755651593208313},{"id":"https://openalex.org/C7991579","wikidata":"https://www.wikidata.org/wiki/Q17955","display_name":"Criticism","level":2,"score":0.5368706583976746},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.44379815459251404},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.42864465713500977},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.16084960103034973},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0817851722240448},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07501989603042603},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/2555615","doi":"https://doi.org/10.2307/2555615","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2555615","pdf_url":null,"source":{"id":"https://openalex.org/S34139249","display_name":"The RAND Journal of Economics","issn_l":"0741-6261","issn":["0741-6261","1756-2171"],"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-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The RAND Journal of Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:rje:randje:v:21:y:1990:i:autumn:p:374-387","doi":null,"is_oa":false,"landing_page_url":"http://links.jstor.org/sici?sici=0741-6261%28199023%2921%3A3%3C374%3AARTIOC%3E2.0.CO%3B2-C&origin=repec","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1485041115","https://openalex.org/W1499523602","https://openalex.org/W1565727141","https://openalex.org/W1598862591","https://openalex.org/W1663121545","https://openalex.org/W1965462086","https://openalex.org/W1988144534","https://openalex.org/W2000696677","https://openalex.org/W2017376954","https://openalex.org/W2018987952","https://openalex.org/W2034338241","https://openalex.org/W2041502525","https://openalex.org/W2051685750","https://openalex.org/W2055936712","https://openalex.org/W2066557547","https://openalex.org/W2069630233","https://openalex.org/W2081724247","https://openalex.org/W2090874083","https://openalex.org/W2110321237","https://openalex.org/W2132329238","https://openalex.org/W2148473978","https://openalex.org/W2156513732"],"related_works":["https://openalex.org/W7164674732","https://openalex.org/W2065693589","https://openalex.org/W2920404360","https://openalex.org/W2361310181","https://openalex.org/W379258146","https://openalex.org/W4285120626","https://openalex.org/W7098117872","https://openalex.org/W4381114311","https://openalex.org/W7017547506","https://openalex.org/W7138960577"],"abstract_inverted_index":{"In":[0,41],"recent":[1],"years":[2],"U.K.":[3],"Department":[4,73],"of":[5,11,19,34,49,71,74,82,110,137],"Trade":[6,75],"investigations":[7],"into":[8],"the":[9,20,32,38,45,50,62,69,72,95,127,141],"affairs":[10],"a":[12,57,92,101],"specific":[13],"company":[14],"have":[15],"sometimes":[16],"been":[17],"critical":[18],"work":[21],"done":[22],"by":[23],"its":[24,86],"auditors":[25,97,122],"and":[26,85,113],"reporting":[27],"accountants.":[28],"This":[29,132],"article":[30,66],"assesses":[31],"impact":[33,70],"this":[35],"criticism":[36,76],"on":[37,77,108,114],"auditor's":[39,51],"reputation.":[40],"particular,":[42],"it":[43],"examines":[44,68],"stock":[46],"price":[47],"performance":[48],"listed":[52,83,111],"clients.":[53,64],"The":[54,65,117],"results":[55],"show":[56],"small":[58,102],"wealth":[59],"loss":[60,103],"for":[61],"audit":[63,79,88,115],"also":[67],"an":[78],"firm's":[80],"number":[81,109],"clients":[84,112],"future":[87],"fees.":[89,116],"Compared":[90],"to":[91,99,129],"control":[93],"group,":[94],"criticized":[96,121],"appear":[98],"suffer":[100],"in":[104,140],"market":[105],"share":[106],"based":[107],"evidence":[118],"suggests":[119],"that":[120],"incurred":[123],"economic":[124],"losses":[125],"from":[126],"damage":[128],"their":[130],"reputations.":[131],"is":[133],"consistent":[134],"with":[135],"models":[136],"reputation":[138],"advanced":[139],"industrial":[142],"organization":[143],"literature.":[144]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":8},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
