{"id":"https://openalex.org/W2012388239","doi":"https://doi.org/10.1016/j.sbspro.2014.01.1031","title":"The Role of Internal Audit Regarding the Corporate Governance and the Current Crisis","display_name":"The Role of Internal Audit Regarding the Corporate Governance and the Current Crisis","publication_year":2014,"publication_date":"2014-02-01","ids":{"openalex":"https://openalex.org/W2012388239","doi":"https://doi.org/10.1016/j.sbspro.2014.01.1031","mag":"2012388239"},"language":"en","primary_location":{"id":"doi:10.1016/j.sbspro.2014.01.1031","doi":"https://doi.org/10.1016/j.sbspro.2014.01.1031","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.01.1031","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814010489/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"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":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S1877042814010489/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056062650","display_name":"Drago\u0219 Lauren\u021biu Zaharia","orcid":"https://orcid.org/0009-0001-7462-5500","observed_orcids":["https://orcid.org/0009-0001-7462-5500"]},"institutions":[{"id":"https://openalex.org/I129771458","display_name":"Dimitrie Cantemir Christian University","ror":"https://ror.org/03378gm70","country_code":"RO","type":"education","lineage":["https://openalex.org/I129771458"]},{"id":"https://openalex.org/I4210115638","display_name":"National Institute of Research and Development for Biological Sciences","ror":"https://ror.org/028wkbm97","country_code":"RO","type":"facility","lineage":["https://openalex.org/I4210115638"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Dragos Laurentiu Zaharia","raw_affiliation_strings":["National Research and Development Institute for Biological Sciences, Dimitrie Cantemir Christian University \u2013 Bucharestc"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Research and Development Institute for Biological Sciences, Dimitrie Cantemir Christian University \u2013 Bucharestc","institution_ids":["https://openalex.org/I129771458","https://openalex.org/I4210115638"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Andreea Lazar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I129771458","display_name":"Dimitrie Cantemir Christian University","ror":"https://ror.org/03378gm70","country_code":"RO","type":"education","lineage":["https://openalex.org/I129771458"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Andreea Lazar","raw_affiliation_strings":["Senior Lecturer Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University \u2013 Bucharestc"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Senior Lecturer Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University \u2013 Bucharestc","institution_ids":["https://openalex.org/I129771458"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035568820","display_name":"Doina Maria Tilea","orcid":"https://orcid.org/0000-0001-9412-5485","observed_orcids":["https://orcid.org/0000-0001-9412-5485"]},"institutions":[{"id":"https://openalex.org/I129771458","display_name":"Dimitrie Cantemir Christian University","ror":"https://ror.org/03378gm70","country_code":"RO","type":"education","lineage":["https://openalex.org/I129771458"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Doina Maria Tilea","raw_affiliation_strings":["Faculty of International Economic Relations, Dimitrie Cantemir Christian University \u2013 Bucharestc"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of International Economic Relations, Dimitrie Cantemir Christian University \u2013 Bucharestc","institution_ids":["https://openalex.org/I129771458"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5035568820","https://openalex.org/A5056062650"],"corresponding_institution_ids":["https://openalex.org/I129771458","https://openalex.org/I4210115638"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"116","issue":null,"first_page":"4819","last_page":"4823"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9146000146865845,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.9146000146865845,"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":0.07859999686479568,"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/T13509","display_name":"Accounting and Financial Management","score":0.0015999999595806003,"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/internal-audit","display_name":"internal audit","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":1.0},{"id":"https://openalex.org/keywords/financial-crises","display_name":"financial crisis","score":0.6850000023841858},{"id":"https://openalex.org/keywords/risk-identification","display_name":"risk identification","score":0.9350000023841858},{"id":"https://openalex.org/keywords/international-expansion","display_name":"international expansion","score":0.414000004529953}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7625102400779724},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.751696765422821},{"id":"https://openalex.org/C105289051","wikidata":"https://www.wikidata.org/wiki/Q1930094","display_name":"Pillar","level":2,"score":0.6943312287330627},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6887898445129395},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6657711863517761},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6256502866744995},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4580889940261841},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15549242496490479},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08189475536346436},{"id":"https://openalex.org/C66938386","wikidata":"https://www.wikidata.org/wiki/Q633538","display_name":"Structural engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.sbspro.2014.01.1031","doi":"https://doi.org/10.1016/j.sbspro.2014.01.1031","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.01.1031","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814010489/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"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":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.sbspro.2014.01.1031","doi":"https://doi.org/10.1016/j.sbspro.2014.01.1031","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2014.01.1031","pdf_url":"https://www.sciencedirect.com/science/article/pii/S1877042814010489/pdf","source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"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":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2012388239.pdf","grobid_xml":"https://content.openalex.org/works/W2012388239.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2885950214","https://openalex.org/W6604415295"],"related_works":["https://openalex.org/W2513684276","https://openalex.org/W2909510449","https://openalex.org/W898125778","https://openalex.org/W2359327946","https://openalex.org/W1491771615","https://openalex.org/W2771264692","https://openalex.org/W7113400574","https://openalex.org/W2131828913","https://openalex.org/W4243942073","https://openalex.org/W7018276818"],"abstract_inverted_index":{"Internal":[0],"audit":[1],"should":[2],"become":[3],"a":[4,17],"pillar":[5],"supporting":[6],"corporate":[7],"governance,":[8],"and,":[9],"generally,":[10],"any":[11],"management":[12],"act,":[13],"as":[14,16],"well":[15],"paramount":[18],"instrument":[19],"used":[20],"to":[21],"identify":[22],"risks":[23],"that":[24],"entities":[25,60],"might":[26],"take":[27],"when":[28],"performing":[29],"their":[30,51],"activities":[31,42],"in":[32],"an":[33],"environmental":[34],"turmoil.":[35],"On":[36],"the":[37,40,55,59,63],"other":[38],"hand,":[39],"performed":[41],"are":[43],"more":[44,46],"and":[45,48,50],"numerous":[47],"diversified,":[49],"extension":[52],"often":[53],"overpasses":[54],"basic":[56],"perimeter":[57],"of":[58,62],"out":[61],"origin":[64],"countries":[65],"inclusively.":[66]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2019,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}