{"id":"https://openalex.org/W2000741823","doi":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","title":"ACCOUNTANTS AND CORPORATE GOVERNANCE: FILLING A LEGAL VACUUM?","display_name":"ACCOUNTANTS AND CORPORATE GOVERNANCE: FILLING A LEGAL VACUUM?","publication_year":1993,"publication_date":"1993-07-01","ids":{"openalex":"https://openalex.org/W2000741823","doi":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","mag":"2000741823"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-923x.1993.tb00345.x","doi":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","pdf_url":null,"source":{"id":"https://openalex.org/S12780936","display_name":"The Political Quarterly","issn_l":"0032-3179","issn":["0032-3179","1467-923X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1"],"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 Political Quarterly","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/A5111432404","display_name":"Judith Freedman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"JUDITH FREEDMAN","raw_affiliation_strings":["The author is Senior Lecturer in Law at the London School of Economics. She has worked as a solicitor in the corporate tax department of a city firm and has written on taxation, company law and the relationship between law and accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is Senior Lecturer in Law at the London School of Economics. She has worked as a solicitor in the corporate tax department of a city firm and has written on taxation, company law and the relationship between law and accounting","institution_ids":["https://openalex.org/I909854389"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111432404"],"corresponding_institution_ids":["https://openalex.org/I909854389"],"apc_list":{"value":3520,"currency":"USD","value_usd":3520},"apc_paid":null,"fwci":3.8326,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.92954308,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"64","issue":"3","first_page":"285","last_page":"297"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14102","display_name":"Corporate Governance and Law","score":0.4004000127315521,"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/T14102","display_name":"Corporate Governance and Law","score":0.4004000127315521,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.16210000216960907,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.10840000212192535,"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/accountants","display_name":"accountants","score":0.8859999775886536},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/legal-gaps","display_name":"legislative gaps","score":0.7459999918937683},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.4959999918937683},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.3779999911785126}],"concepts":[{"id":"https://openalex.org/C2781078094","wikidata":"https://www.wikidata.org/wiki/Q841571","display_name":"Freedman","level":2,"score":0.9117244482040405},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6609071493148804},{"id":"https://openalex.org/C25253098","wikidata":"https://www.wikidata.org/wiki/Q2609670","display_name":"Corporate law","level":3,"score":0.5466561317443848},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4977732002735138},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.4823433756828308},{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.4648847281932831},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4519176781177521},{"id":"https://openalex.org/C2777976732","wikidata":"https://www.wikidata.org/wiki/Q1140539","display_name":"Critical legal studies","level":4,"score":0.42084503173828125},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3959224224090576},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3652200698852539},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3416438698768616},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.30295369029045105},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2917994558811188},{"id":"https://openalex.org/C170692843","wikidata":"https://www.wikidata.org/wiki/Q15987302","display_name":"Legal profession","level":2,"score":0.26580026745796204},{"id":"https://openalex.org/C131330614","wikidata":"https://www.wikidata.org/wiki/Q1779167","display_name":"Legal realism","level":3,"score":0.24384599924087524},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.15256476402282715},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.14417660236358643}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-923x.1993.tb00345.x","doi":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-923x.1993.tb00345.x","pdf_url":null,"source":{"id":"https://openalex.org/S12780936","display_name":"The Political Quarterly","issn_l":"0032-3179","issn":["0032-3179","1467-923X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1"],"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 Political Quarterly","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W183937404","https://openalex.org/W7014973568","https://openalex.org/W3031061204","https://openalex.org/W3020999715","https://openalex.org/W7220872123","https://openalex.org/W603659996","https://openalex.org/W2238093104","https://openalex.org/W7063492397","https://openalex.org/W2279897137","https://openalex.org/W2093241450"],"abstract_inverted_index":null,"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
