{"id":"https://openalex.org/W2000448678","doi":"https://doi.org/10.1002/sres.990","title":"Auditing in organizations: A theoretical concept and empirical evidence","display_name":"Auditing in organizations: A theoretical concept and empirical evidence","publication_year":2009,"publication_date":"2009-06-17","ids":{"openalex":"https://openalex.org/W2000448678","doi":"https://doi.org/10.1002/sres.990","mag":"2000448678"},"language":"en","primary_location":{"id":"doi:10.1002/sres.990","doi":"https://doi.org/10.1002/sres.990","is_oa":false,"landing_page_url":"https://doi.org/10.1002/sres.990","pdf_url":null,"source":{"id":"https://openalex.org/S126013225","display_name":"Systems Research and Behavioral Science","issn_l":"1092-7026","issn":["1092-7026","1099-1743"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","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":"Systems Research and Behavioral Science","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/A5035421177","display_name":"Gad Penini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I13955877","display_name":"Bar-Ilan University","ror":"https://ror.org/03kgsv495","country_code":"IL","type":"education","lineage":["https://openalex.org/I13955877"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Gad Penini","raw_affiliation_strings":["Both authors contributed equally to this paper","Graduate School of Business Administration, Bar-Ilan University, Ramat-Gan 52900, Israel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Both authors contributed equally to this paper","institution_ids":[]},{"raw_affiliation_string":"Graduate School of Business Administration, Bar-Ilan University, Ramat-Gan 52900, Israel","institution_ids":["https://openalex.org/I13955877"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5064596683","display_name":"Abraham Carmeli","orcid":"https://orcid.org/0000-0002-1968-8998","observed_orcids":["https://orcid.org/0000-0002-1968-8998"]},"institutions":[{"id":"https://openalex.org/I13955877","display_name":"Bar-Ilan University","ror":"https://ror.org/03kgsv495","country_code":"IL","type":"education","lineage":["https://openalex.org/I13955877"]}],"countries":["IL"],"is_corresponding":true,"raw_author_name":"Abraham Carmeli","raw_affiliation_strings":["Both authors contributed equally to this paper","Graduate School of Business Administration, Bar-Ilan University, Ramat-Gan 52900, Israel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Both authors contributed equally to this paper","institution_ids":[]},{"raw_affiliation_string":"Graduate School of Business Administration, Bar-Ilan University, Ramat-Gan 52900, Israel","institution_ids":["https://openalex.org/I13955877"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5064596683"],"corresponding_institution_ids":["https://openalex.org/I13955877"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":3.5659,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.94813808,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"27","issue":"1","first_page":"37","last_page":"59"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.34689998626708984,"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":0.34689998626708984,"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/T10213","display_name":"Public Policy and Administration Research","score":0.10239999741315842,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.09139999747276306,"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":0.8840000033378601},{"id":"https://openalex.org/keywords/organizational-auditing","display_name":"organizational auditing","score":0.7820000052452087},{"id":"https://openalex.org/keywords/public-sector-organizations","display_name":"public sector organizations","score":0.9089999794960022},{"id":"https://openalex.org/keywords/perceived-organizational-support","display_name":"perceived organizational support","score":0.9950000047683716},{"id":"https://openalex.org/keywords/organizational-outcomes","display_name":"organizational outcomes","score":0.8560000061988831},{"id":"https://openalex.org/keywords/business-processes","display_name":"business processes","score":0.4860000014305115},{"id":"https://openalex.org/keywords/knowledge-development","display_name":"knowledge development","score":0.6359999775886536}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8340880274772644},{"id":"https://openalex.org/C22607594","wikidata":"https://www.wikidata.org/wiki/Q5375150","display_name":"Enabling","level":2,"score":0.8254585266113281},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6163756251335144},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5914545655250549},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.5262386202812195},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.49858880043029785},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.44633397459983826},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4355437159538269},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3745632767677307},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34811538457870483},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15853404998779297},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.15739697217941284},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"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/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/sres.990","doi":"https://doi.org/10.1002/sres.990","is_oa":false,"landing_page_url":"https://doi.org/10.1002/sres.990","pdf_url":null,"source":{"id":"https://openalex.org/S126013225","display_name":"Systems Research and Behavioral Science","issn_l":"1092-7026","issn":["1092-7026","1099-1743"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","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":"Systems Research and Behavioral Science","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.41999998688697815},{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.4099999964237213}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":75,"referenced_works":["https://openalex.org/W94085737","https://openalex.org/W563363899","https://openalex.org/W577303729","https://openalex.org/W582186824","https://openalex.org/W1499170180","https://openalex.org/W1537106945","https://openalex.org/W1539857759","https://openalex.org/W1553539844","https://openalex.org/W1563901369","https://openalex.org/W1564229172","https://openalex.org/W1593557856","https://openalex.org/W1665332082","https://openalex.org/W1816720378","https://openalex.org/W1971440513","https://openalex.org/W1979929329","https://openalex.org/W1990317644","https://openalex.org/W1992043329","https://openalex.org/W1998410408","https://openalex.org/W2004813302","https://openalex.org/W2004853130","https://openalex.org/W2008175507","https://openalex.org/W2008595716","https://openalex.org/W2010870161","https://openalex.org/W2011822825","https://openalex.org/W2012705948","https://openalex.org/W2013298862","https://openalex.org/W2015306833","https://openalex.org/W2015486462","https://openalex.org/W2016079258","https://openalex.org/W2021455816","https://openalex.org/W2024860859","https://openalex.org/W2029532555","https://openalex.org/W2034082940","https://openalex.org/W2038984978","https://openalex.org/W2043863895","https://openalex.org/W2050117252","https://openalex.org/W2050849303","https://openalex.org/W2052729098","https://openalex.org/W2056737608","https://openalex.org/W2059334100","https://openalex.org/W2062065869","https://openalex.org/W2063365687","https://openalex.org/W2067868909","https://openalex.org/W2088202911","https://openalex.org/W2096930678","https://openalex.org/W2098327537","https://openalex.org/W2101157755","https://openalex.org/W2101631983","https://openalex.org/W2106919063","https://openalex.org/W2115434286","https://openalex.org/W2119040723","https://openalex.org/W2132199097","https://openalex.org/W2137110758","https://openalex.org/W2145965192","https://openalex.org/W2148269038","https://openalex.org/W2149542506","https://openalex.org/W2152694793","https://openalex.org/W2153625510","https://openalex.org/W2156435103","https://openalex.org/W2159743665","https://openalex.org/W2165790047","https://openalex.org/W2170899200","https://openalex.org/W2314437838","https://openalex.org/W2414619754","https://openalex.org/W2491749551","https://openalex.org/W2498797427","https://openalex.org/W2582290841","https://openalex.org/W3121788903","https://openalex.org/W3144139892","https://openalex.org/W3214604381","https://openalex.org/W4285719527","https://openalex.org/W4298091299","https://openalex.org/W4301913823","https://openalex.org/W4402067381","https://openalex.org/W6716247348"],"related_works":["https://openalex.org/W4252242161","https://openalex.org/W6907461631","https://openalex.org/W1777153833","https://openalex.org/W2186741176","https://openalex.org/W3005906977","https://openalex.org/W2536722605","https://openalex.org/W4320736298","https://openalex.org/W7020999580","https://openalex.org/W6946214069","https://openalex.org/W3138144851"],"abstract_inverted_index":{"Abstract":[0],"Although":[1],"auditing":[2,46,68,99,113],"in":[3,9,48,66,116,119],"organizations":[4],"is":[5,33,104,108],"an":[6,109],"important":[7,110],"mechanism":[8],"developing":[10],"better":[11],"corporate":[12],"processes":[13],"and":[14,38,70],"knowledge,":[15],"little":[16],"has":[17],"been":[18],"done":[19],"to":[20,73,98],"address":[21],"such":[22],"key":[23],"questions":[24],"as":[25],"a":[26,43,83],"definition":[27],"of":[28,45,61,82,90,112],"quality":[29,47,69],"auditing,":[30],"how":[31],"it":[32,103],"enabled":[34],"or":[35],"its":[36],"impact":[37],"outcomes.":[39,79,122],"This":[40],"study":[41],"presents":[42],"model":[44],"public":[49],"sector":[50],"organizations,":[51],"operationalizes":[52],"it.":[53],"In":[54,101],"addition,":[55,102],"this":[56],"research":[57],"examines":[58],"the":[59,71,75],"role":[60],"perceived":[62],"organizational":[63,78,121],"support":[64],"(POS)":[65],"building":[67],"extent":[72],"which":[74,115],"latter":[76],"affects":[77],"The":[80],"findings":[81],"multi\u2010stage":[84],"investigation":[85],"coupled":[86],"with":[87],"various":[88],"sources":[89],"data":[91],"indicate":[92],"that":[93,106],"six":[94],"components":[95],"are":[96],"crucial":[97],"quality.":[100],"shown":[105],"POS":[107],"enabler":[111],"quality,":[114],"turn":[117],"results":[118],"positive":[120],"Copyright":[123],"\u00a9":[124],"2009":[125],"John":[126],"Wiley":[127],"&":[128],"Sons,":[129],"Ltd.":[130]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}