{"id":"https://openalex.org/W2012894150","doi":"https://doi.org/10.1016/j.adiac.2010.04.001","title":"Board, audit committee and restatement-induced class action lawsuits","display_name":"Board, audit committee and restatement-induced class action lawsuits","publication_year":2010,"publication_date":"2010-05-22","ids":{"openalex":"https://openalex.org/W2012894150","doi":"https://doi.org/10.1016/j.adiac.2010.04.001","mag":"2012894150"},"language":"en","primary_location":{"id":"doi:10.1016/j.adiac.2010.04.001","doi":"https://doi.org/10.1016/j.adiac.2010.04.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2010.04.001","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"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":"Advances in Accounting","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/A5041361677","display_name":"Nana Y. Amoah","orcid":"https://orcid.org/0009-0004-1828-8134","observed_orcids":["https://orcid.org/0009-0004-1828-8134"]},"institutions":[{"id":"https://openalex.org/I81365321","display_name":"Old Dominion University","ror":"https://ror.org/04zjtrb98","country_code":"US","type":"education","lineage":["https://openalex.org/I81365321"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Nana Y. Amoah","raw_affiliation_strings":["Old Dominion University, College of Business and Public Administration, Room 2169 Constant Hall, Norfolk, Virginia 23529, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Old Dominion University, College of Business and Public Administration, Room 2169 Constant Hall, Norfolk, Virginia 23529, United States","institution_ids":["https://openalex.org/I81365321"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058573610","display_name":"Alex P. Tang","orcid":"https://orcid.org/0000-0002-0384-4191","observed_orcids":["https://orcid.org/0000-0002-0384-4191"]},"institutions":[{"id":"https://openalex.org/I83909951","display_name":"Morgan State University","ror":"https://ror.org/017d8gk22","country_code":"US","type":"education","lineage":["https://openalex.org/I83909951"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Alex P. Tang","raw_affiliation_strings":["Morgan State University, Graves School of Business and Management, 1700 East Cold Spring Lane, Baltimore MD 21251, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Morgan State University, Graves School of Business and Management, 1700 East Cold Spring Lane, Baltimore MD 21251, United States","institution_ids":["https://openalex.org/I83909951"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5041361677"],"corresponding_institution_ids":["https://openalex.org/I81365321"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":null,"fwci":7.8367,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.96987249,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"26","issue":"2","first_page":"155","last_page":"169"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9804999828338623,"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":0.9804999828338623,"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/T10019","display_name":"Corporate Finance and Governance","score":0.013500000350177288,"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":0.004000000189989805,"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/financial-restatements","display_name":"financial restatements","score":0.8159999847412109},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6759999990463257},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.8349999785423279},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.8420000076293945},{"id":"https://openalex.org/keywords/independent-directors","display_name":"independent directors","score":0.8410000205039978},{"id":"https://openalex.org/keywords/shareholder-litigation","display_name":"shareholder litigation","score":0.7070000171661377}],"concepts":[{"id":"https://openalex.org/C2776687834","wikidata":"https://www.wikidata.org/wiki/Q2783852","display_name":"Class action","level":3,"score":0.9152287244796753},{"id":"https://openalex.org/C2777134139","wikidata":"https://www.wikidata.org/wiki/Q697327","display_name":"Lawsuit","level":2,"score":0.8642518520355225},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.690066933631897},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6801356673240662},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6768043041229248},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5657509565353394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5635789632797241},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.47963815927505493},{"id":"https://openalex.org/C2777212361","wikidata":"https://www.wikidata.org/wiki/Q5127848","display_name":"Class (philosophy)","level":2,"score":0.4604343771934509},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.4244166612625122},{"id":"https://openalex.org/C154307955","wikidata":"https://www.wikidata.org/wiki/Q6648555","display_name":"Litigation risk analysis","level":3,"score":0.4226754307746887},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.42144906520843506},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.39273980259895325},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.23830202221870422},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21578454971313477},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1414881944656372},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.13351118564605713},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.12640389800071716},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08325928449630737},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.07522869110107422},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.adiac.2010.04.001","doi":"https://doi.org/10.1016/j.adiac.2010.04.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2010.04.001","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"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":"Advances in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","score":0.6800000071525574,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W1541868262","https://openalex.org/W1821310019","https://openalex.org/W1991156110","https://openalex.org/W2008290625","https://openalex.org/W2024711075","https://openalex.org/W2025152892","https://openalex.org/W2026572607","https://openalex.org/W2028261688","https://openalex.org/W2028597405","https://openalex.org/W2045954215","https://openalex.org/W2048219031","https://openalex.org/W2057190074","https://openalex.org/W2060787671","https://openalex.org/W2076171538","https://openalex.org/W2085409885","https://openalex.org/W2108377819","https://openalex.org/W2108774083","https://openalex.org/W2109816150","https://openalex.org/W2128778916","https://openalex.org/W2135327730","https://openalex.org/W2171009974","https://openalex.org/W2268712472","https://openalex.org/W3121587754","https://openalex.org/W3122071924","https://openalex.org/W3122970660","https://openalex.org/W3123182930","https://openalex.org/W3123276728","https://openalex.org/W3123746573","https://openalex.org/W3124942650","https://openalex.org/W3125303042","https://openalex.org/W4251380393","https://openalex.org/W6684629639"],"related_works":["https://openalex.org/W1854656499","https://openalex.org/W2063519605","https://openalex.org/W3125908607","https://openalex.org/W96379420","https://openalex.org/W218319217","https://openalex.org/W2202145752","https://openalex.org/W7095146194","https://openalex.org/W2098798180","https://openalex.org/W2008684774","https://openalex.org/W2029854214"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"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":3},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
