{"id":"https://openalex.org/W2009306409","doi":"https://doi.org/10.1016/0278-4254(90)90021-q","title":"Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition","display_name":"Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition","publication_year":1990,"publication_date":"1990-03-01","ids":{"openalex":"https://openalex.org/W2009306409","doi":"https://doi.org/10.1016/0278-4254(90)90021-q","mag":"2009306409"},"language":"en","primary_location":{"id":"doi:10.1016/0278-4254(90)90021-q","doi":"https://doi.org/10.1016/0278-4254(90)90021-q","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0278-4254(90)90021-q","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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-2","jufo-2","norway-1","poland-100","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":"Journal of Accounting and Public Policy","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/A5027242884","display_name":"William R. Baber","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"William R. Baber","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5027242884"],"corresponding_institution_ids":[],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":5.6552,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.9524618,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"9","issue":"1","first_page":"57","last_page":"73"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9146000146865845,"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":0.9146000146865845,"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":0.024299999698996544,"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"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.01940000057220459,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/political-competition","display_name":"political competition","score":0.6890000104904175},{"id":"https://openalex.org/keywords/local-government-accounting","display_name":"local government accounting","score":0.7239999771118164},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.5809999704360962},{"id":"https://openalex.org/keywords/elected-officials","display_name":"elected officials","score":0.925000011920929},{"id":"https://openalex.org/keywords/disclosure-incentives","display_name":"disclosure incentives","score":0.7409999966621399},{"id":"https://openalex.org/keywords/incumbent-firms","display_name":"incumbent firms","score":0.8410000205039978},{"id":"https://openalex.org/keywords/political-marketplace","display_name":"political marketplace","score":0.7260000109672546},{"id":"https://openalex.org/keywords/local-government-financial-reporting","display_name":"local government financial reporting","score":0.5370000004768372}],"concepts":[{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.844881534576416},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.805539608001709},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7830998301506042},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.7723804712295532},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49124807119369507},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3333737254142761},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10741850733757019},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0278-4254(90)90021-q","doi":"https://doi.org/10.1016/0278-4254(90)90021-q","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0278-4254(90)90021-q","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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-2","jufo-2","norway-1","poland-100","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":"Journal of Accounting and Public Policy","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jappol:v:9:y:1990:i:1:p:57-73","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0278-4254(90)90021-Q","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":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"score":0.47999998927116394,"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":13,"referenced_works":["https://openalex.org/W1977825494","https://openalex.org/W2036245447","https://openalex.org/W2042446735","https://openalex.org/W2070284735","https://openalex.org/W2071794721","https://openalex.org/W2081714882","https://openalex.org/W2088375079","https://openalex.org/W2260775722","https://openalex.org/W2321373329","https://openalex.org/W2324656367","https://openalex.org/W2327127881","https://openalex.org/W2330693247","https://openalex.org/W2335746039"],"related_works":["https://openalex.org/W2088375079","https://openalex.org/W2077168327","https://openalex.org/W2156081521","https://openalex.org/W4390843866","https://openalex.org/W2060654853","https://openalex.org/W3123492397","https://openalex.org/W2315408709","https://openalex.org/W2050043423","https://openalex.org/W7120636378","https://openalex.org/W3203305660"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}