{"id":"https://openalex.org/W2000951734","doi":"https://doi.org/10.1007/s10657-012-9361-0","title":"The link between in- and external rotation of the auditor and the quality of financial accounting and external audit","display_name":"The link between in- and external rotation of the auditor and the quality of financial accounting and external audit","publication_year":2012,"publication_date":"2012-10-29","ids":{"openalex":"https://openalex.org/W2000951734","doi":"https://doi.org/10.1007/s10657-012-9361-0","mag":"2000951734"},"language":"en","primary_location":{"id":"doi:10.1007/s10657-012-9361-0","doi":"https://doi.org/10.1007/s10657-012-9361-0","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10657-012-9361-0","pdf_url":null,"source":{"id":"https://openalex.org/S37173775","display_name":"European Journal of Law and Economics","issn_l":"0929-1261","issn":["0929-1261","1572-9990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Law and 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/A5088217333","display_name":"Patrick Velte","orcid":"https://orcid.org/0000-0001-5960-8449","observed_orcids":["https://orcid.org/0000-0001-5960-8449"]},"institutions":[{"id":"https://openalex.org/I159176309","display_name":"Universit\u00e4t Hamburg","ror":"https://ror.org/00g30e956","country_code":"DE","type":"education","lineage":["https://openalex.org/I159176309"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Patrick Velte","raw_affiliation_strings":["School of Business, Economics and Social Sciences, Department of Business Administration, University of Hamburg, Max-Brauer-Allee 60, 22765, Hamburg, Germany","UNIVERSITY OF HAMBURG"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Economics and Social Sciences, Department of Business Administration, University of Hamburg, Max-Brauer-Allee 60, 22765, Hamburg, Germany","institution_ids":["https://openalex.org/I159176309"]},{"raw_affiliation_string":"UNIVERSITY OF HAMBURG","institution_ids":["https://openalex.org/I159176309"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087502656","display_name":"Carl-Christian Freidank","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159176309","display_name":"Universit\u00e4t Hamburg","ror":"https://ror.org/00g30e956","country_code":"DE","type":"education","lineage":["https://openalex.org/I159176309"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Carl-Christian Freidank","raw_affiliation_strings":["School of Business, Economics and Social Sciences, Department of Business Administration, University of Hamburg, Max-Brauer-Allee 60, 22765, Hamburg, Germany","UNIVERSITY OF HAMBURG"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, Economics and Social Sciences, Department of Business Administration, University of Hamburg, Max-Brauer-Allee 60, 22765, Hamburg, Germany","institution_ids":["https://openalex.org/I159176309"]},{"raw_affiliation_string":"UNIVERSITY OF HAMBURG","institution_ids":["https://openalex.org/I159176309"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5088217333"],"corresponding_institution_ids":["https://openalex.org/I159176309"],"apc_list":{"value":2490,"currency":"USD","value_usd":2490},"apc_paid":null,"fwci":1.238,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.88514538,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"40","issue":"2","first_page":"225","last_page":"246"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.0003000000142492354,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.9319999814033508},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.8619999885559082},{"id":"https://openalex.org/keywords/low-balling","display_name":"lowballing","score":0.6240000128746033},{"id":"https://openalex.org/keywords/expectation-gap","display_name":"expectation gap","score":0.8610000014305115},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.7459999918937683},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.7950000166893005},{"id":"https://openalex.org/keywords/cooling-off-period","display_name":"cooling-off period","score":0.875},{"id":"https://openalex.org/keywords/knowledge-effects","display_name":"knowledge effects","score":0.33500000834465027}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8471071124076843},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.759702205657959},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.630500078201294},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6068898439407349},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5918319821357727},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5479139089584351},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.47147539258003235},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4405660927295685},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4314419627189636},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.42168647050857544},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.28824537992477417}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10657-012-9361-0","doi":"https://doi.org/10.1007/s10657-012-9361-0","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10657-012-9361-0","pdf_url":null,"source":{"id":"https://openalex.org/S37173775","display_name":"European Journal of Law and Economics","issn_l":"0929-1261","issn":["0929-1261","1572-9990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Law and Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:kap:ejlwec:v:40:y:2015:i:2:p:225-246","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10657-012-9361-0","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"},{"id":"pmh:oai:pure.leuphana.de:openaire_cris_publications/ef62fbf9-a05b-4128-a45e-e0180a200139","doi":null,"is_oa":false,"landing_page_url":"http://fis.leuphana.de/de/publications/the-link-between-in-and-external-rotation-of-the-auditor-and-the-quality-of-financial-accounting-and-external-audit(ef62fbf9-a05b-4128-a45e-e0180a200139).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400489","display_name":"Multilingual Matters (Channel View Publications)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Velte, P & Freidank, C-C 2015, 'The link between in- and external rotation of the auditor and the quality of financial accounting and external audit', European Journal of Law and Economics, vol. 40, no. 2, pp. 225-246. https://doi.org/10.1007/s10657-012-9361-0","raw_type":"info:eu-repo/semantics/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":76,"referenced_works":["https://openalex.org/W33273341","https://openalex.org/W107947930","https://openalex.org/W147250548","https://openalex.org/W186056422","https://openalex.org/W648692173","https://openalex.org/W1499655039","https://openalex.org/W1503773238","https://openalex.org/W1543497720","https://openalex.org/W1588383999","https://openalex.org/W1621204958","https://openalex.org/W1830171244","https://openalex.org/W1963911863","https://openalex.org/W1966770588","https://openalex.org/W1970040256","https://openalex.org/W1974544554","https://openalex.org/W1986187321","https://openalex.org/W1990317644","https://openalex.org/W1993487407","https://openalex.org/W2001645519","https://openalex.org/W2004533389","https://openalex.org/W2006502417","https://openalex.org/W2008624682","https://openalex.org/W2008865423","https://openalex.org/W2009567770","https://openalex.org/W2030020672","https://openalex.org/W2033392703","https://openalex.org/W2037483884","https://openalex.org/W2037651217","https://openalex.org/W2039244147","https://openalex.org/W2043863895","https://openalex.org/W2051685750","https://openalex.org/W2059214589","https://openalex.org/W2063234046","https://openalex.org/W2069063799","https://openalex.org/W2075066961","https://openalex.org/W2081724247","https://openalex.org/W2086872477","https://openalex.org/W2112641336","https://openalex.org/W2115434286","https://openalex.org/W2115747715","https://openalex.org/W2147918236","https://openalex.org/W2152596199","https://openalex.org/W2152748906","https://openalex.org/W2157340674","https://openalex.org/W2161531238","https://openalex.org/W2161878611","https://openalex.org/W2168246811","https://openalex.org/W2171633800","https://openalex.org/W2210872412","https://openalex.org/W2314866834","https://openalex.org/W2321180866","https://openalex.org/W2325669793","https://openalex.org/W2460418678","https://openalex.org/W2494497279","https://openalex.org/W2517173063","https://openalex.org/W2579260929","https://openalex.org/W2581699537","https://openalex.org/W2616546696","https://openalex.org/W2618806527","https://openalex.org/W2621662225","https://openalex.org/W2773803054","https://openalex.org/W2909665068","https://openalex.org/W3112873773","https://openalex.org/W3121748228","https://openalex.org/W3121773444","https://openalex.org/W3122236161","https://openalex.org/W3122282985","https://openalex.org/W3122882829","https://openalex.org/W3123789819","https://openalex.org/W3125488543","https://openalex.org/W4232988641","https://openalex.org/W4246517034","https://openalex.org/W4255008513","https://openalex.org/W4383905236","https://openalex.org/W6677496323","https://openalex.org/W7018483904"],"related_works":["https://openalex.org/W2075066961","https://openalex.org/W2565720757","https://openalex.org/W2105992273","https://openalex.org/W2302683422","https://openalex.org/W2993559922","https://openalex.org/W4244386925","https://openalex.org/W2121191746","https://openalex.org/W4365460047","https://openalex.org/W2805799726","https://openalex.org/W2962284301"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
