{"id":"https://openalex.org/W2008205245","doi":"https://doi.org/10.1016/j.tekhne.2013.05.004","title":"Performance auditing by the Portuguese Court of Auditors","display_name":"Performance auditing by the Portuguese Court of Auditors","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2008205245","doi":"https://doi.org/10.1016/j.tekhne.2013.05.004","mag":"2008205245"},"language":"en","primary_location":{"id":"doi:10.1016/j.tekhne.2013.05.004","doi":"https://doi.org/10.1016/j.tekhne.2013.05.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.tekhne.2013.05.004","pdf_url":null,"source":{"id":"https://openalex.org/S2898084606","display_name":"T\u00e9khne","issn_l":"1645-9911","issn":["1645-9911","2255-3886"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","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":"T\u00e9khne","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/A5008805265","display_name":"H\u00e9lio de Jesus Branco Corguinho Fernandes","orcid":"https://orcid.org/0000-0001-6668-2049","observed_orcids":["https://orcid.org/0000-0001-6668-2049"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"H. Fernandes","raw_affiliation_strings":["Department for Social Security Control in the Portuguese Court of Auditors, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department for Social Security Control in the Portuguese Court of Auditors, Portugal","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5008805265"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.26821705,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"11","issue":"1","first_page":"41","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.7261000275611877,"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"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.7261000275611877,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1590999960899353,"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":0.024900000542402267,"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/performance-audit","display_name":"performance audit","score":0.9620000123977661},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.6940000057220459},{"id":"https://openalex.org/keywords/public-financial-management","display_name":"public financial management","score":0.7260000109672546},{"id":"https://openalex.org/keywords/public-expenditure","display_name":"government spending","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7326932549476624},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7118667364120483},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6665149927139282},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6255145072937012},{"id":"https://openalex.org/C35219183","wikidata":"https://www.wikidata.org/wiki/Q5146","display_name":"Portuguese","level":2,"score":0.6196036338806152},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5733471512794495},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.5285338759422302},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.5211410522460938},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.4861876368522644},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.48528096079826355},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.48087599873542786},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4438212215900421},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.43487751483917236},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.40455639362335205},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22593390941619873},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.18234756588935852},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"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":1,"locations":[{"id":"doi:10.1016/j.tekhne.2013.05.004","doi":"https://doi.org/10.1016/j.tekhne.2013.05.004","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.tekhne.2013.05.004","pdf_url":null,"source":{"id":"https://openalex.org/S2898084606","display_name":"T\u00e9khne","issn_l":"1645-9911","issn":["1645-9911","2255-3886"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","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":"T\u00e9khne","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"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/W1999908598","https://openalex.org/W3158798458","https://openalex.org/W4416400500","https://openalex.org/W2551068364","https://openalex.org/W7083187141","https://openalex.org/W3146703622","https://openalex.org/W3045023689","https://openalex.org/W3117331320","https://openalex.org/W7073913812","https://openalex.org/W4410753737"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2016-06-24T00:00:00"}