{"id":"https://openalex.org/W1997166503","doi":"https://doi.org/10.1016/0361-3682(79)90019-9","title":"Consensus views and judgment models in materiality decisions","display_name":"Consensus views and judgment models in materiality decisions","publication_year":1979,"publication_date":"1979-01-01","ids":{"openalex":"https://openalex.org/W1997166503","doi":"https://doi.org/10.1016/0361-3682(79)90019-9","mag":"1997166503"},"language":"en","primary_location":{"id":"doi:10.1016/0361-3682(79)90019-9","doi":"https://doi.org/10.1016/0361-3682(79)90019-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(79)90019-9","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","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":[{"id":"https://openalex.org/I41156924","display_name":"Victoria University of Wellington","ror":"https://ror.org/0040r6f76","country_code":"NZ","type":"education","lineage":["https://openalex.org/I41156924"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Michael Firth","raw_affiliation_strings":["Victoria University of Wellington, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Victoria University of Wellington, New Zealand","institution_ids":["https://openalex.org/I41156924"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111631292"],"corresponding_institution_ids":["https://openalex.org/I41156924"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":3.8841,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.9329946,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"4","issue":"4","first_page":"283","last_page":"295"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8490999937057495,"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":0.8490999937057495,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.1469999998807907,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0007999999797903001,"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/materiality","display_name":"materiality","score":0.7210000157356262},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.5440000295639038},{"id":"https://openalex.org/keywords/extraordinary-items","display_name":"extraordinary items","score":0.9520000219345093},{"id":"https://openalex.org/keywords/accounting-judgment","display_name":"accounting judgment","score":0.6579999923706055},{"id":"https://openalex.org/keywords/accounting-guidance","display_name":"accounting guidance","score":0.6700000166893005},{"id":"https://openalex.org/keywords/annual-financial-statements","display_name":"annual financial statements","score":0.7749999761581421}],"concepts":[{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.9808446168899536},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7177402377128601},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.39239367842674255},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37552642822265625},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.37194007635116577},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.1123189926147461},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.07814013957977295}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0361-3682(79)90019-9","doi":"https://doi.org/10.1016/0361-3682(79)90019-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(79)90019-9","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:aosoci:v:4:y:1979:i:4:p:283-295","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0361-3682(79)90019-9","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":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.47999998927116394}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W1551529473","https://openalex.org/W1980627362","https://openalex.org/W2002664886","https://openalex.org/W2053517339","https://openalex.org/W2058705056","https://openalex.org/W2061866032","https://openalex.org/W2063423457","https://openalex.org/W2071497152","https://openalex.org/W2079199322","https://openalex.org/W2088083327","https://openalex.org/W2094196291","https://openalex.org/W2147442989","https://openalex.org/W2181306227","https://openalex.org/W2316922253","https://openalex.org/W2317119111","https://openalex.org/W2319461186","https://openalex.org/W2322699596","https://openalex.org/W2324422100","https://openalex.org/W2327962399","https://openalex.org/W2331555221","https://openalex.org/W2335510760","https://openalex.org/W2341506585","https://openalex.org/W2437252985","https://openalex.org/W3135358928","https://openalex.org/W3142071826","https://openalex.org/W4238001440","https://openalex.org/W4252171717","https://openalex.org/W4295063741","https://openalex.org/W4388366686"],"related_works":["https://openalex.org/W2437252985","https://openalex.org/W2717814053","https://openalex.org/W7136340050","https://openalex.org/W3114292984","https://openalex.org/W4211147150","https://openalex.org/W7169800379","https://openalex.org/W7097395847","https://openalex.org/W2160942910","https://openalex.org/W2322699596","https://openalex.org/W2047781985"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
