{"id":"https://openalex.org/W2014177166","doi":"https://doi.org/10.1016/0278-4254(96)00026-9","title":"Motivating factors in lawsuits against independent auditors: Experimental evidence on the importance of causality","display_name":"Motivating factors in lawsuits against independent auditors: Experimental evidence on the importance of causality","publication_year":1996,"publication_date":"1996-09-01","ids":{"openalex":"https://openalex.org/W2014177166","doi":"https://doi.org/10.1016/0278-4254(96)00026-9","mag":"2014177166"},"language":"en","primary_location":{"id":"doi:10.1016/0278-4254(96)00026-9","doi":"https://doi.org/10.1016/0278-4254(96)00026-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0278-4254(96)00026-9","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/A5042548305","display_name":"C. Bryan Cloyd","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C. Bryan Cloyd","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109884894","display_name":"James R. Frederickson","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James R. Frederickson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5138573200","display_name":"John W. Hill","orcid":"https://orcid.org/0000-0002-6274-6276","observed_orcids":["https://orcid.org/0000-0002-6274-6276"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"John W. Hill","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5138573200"],"corresponding_institution_ids":[],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":11.5158,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.9760025,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"15","issue":"3","first_page":"185","last_page":"218"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7426999807357788,"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":0.7426999807357788,"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/T11762","display_name":"Law, Economics, and Judicial Systems","score":0.23330000042915344,"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"}},{"id":"https://openalex.org/T12339","display_name":"Medical Malpractice and Liability Issues","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/3611","display_name":"Pharmacy"},"field":{"id":"https://openalex.org/fields/36","display_name":"Health Professions"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-litigation","display_name":"auditor litigation","score":0.7929999828338623},{"id":"https://openalex.org/keywords/independent-auditors","display_name":"independent auditors","score":0.7429999709129333},{"id":"https://openalex.org/keywords/proximate-cause","display_name":"proximate cause","score":0.7730000019073486},{"id":"https://openalex.org/keywords/negligent-misrepresentation","display_name":"negligent misrepresentation","score":0.847000002861023},{"id":"https://openalex.org/keywords/tort-law","display_name":"tort law","score":0.5360000133514404},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.38600000739097595},{"id":"https://openalex.org/keywords/law-students","display_name":"law students","score":0.39399999380111694}],"concepts":[{"id":"https://openalex.org/C64357122","wikidata":"https://www.wikidata.org/wiki/Q1149766","display_name":"Causality (physics)","level":2,"score":0.8020474910736084},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7410497069358826},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7152981758117676},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4796617329120636},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.39727988839149475},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.36639246344566345},{"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/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0278-4254(96)00026-9","doi":"https://doi.org/10.1016/0278-4254(96)00026-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0278-4254(96)00026-9","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:15:y:1996:i:3:p:185-218","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0278-4254(96)00026-9","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":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W46611208","https://openalex.org/W68846388","https://openalex.org/W133699197","https://openalex.org/W158727920","https://openalex.org/W165768758","https://openalex.org/W1595140942","https://openalex.org/W1601481585","https://openalex.org/W1703398075","https://openalex.org/W1772244859","https://openalex.org/W1965189280","https://openalex.org/W1967851656","https://openalex.org/W1971057943","https://openalex.org/W1986732801","https://openalex.org/W1987859540","https://openalex.org/W2003018692","https://openalex.org/W2004508718","https://openalex.org/W2005192816","https://openalex.org/W2007252106","https://openalex.org/W2012219549","https://openalex.org/W2036125257","https://openalex.org/W2044233129","https://openalex.org/W2056297541","https://openalex.org/W2080274460","https://openalex.org/W2083374762","https://openalex.org/W2107838603","https://openalex.org/W2140569003","https://openalex.org/W2318335518","https://openalex.org/W2795451179","https://openalex.org/W3048129625","https://openalex.org/W3191251777","https://openalex.org/W4234198536","https://openalex.org/W4242732483","https://openalex.org/W4292157289","https://openalex.org/W6605541026"],"related_works":["https://openalex.org/W432604639","https://openalex.org/W3208407758","https://openalex.org/W2061203247","https://openalex.org/W7136108187","https://openalex.org/W124404432","https://openalex.org/W1976402702","https://openalex.org/W2604615435","https://openalex.org/W3124529749","https://openalex.org/W2241885757","https://openalex.org/W1496132698"],"abstract_inverted_index":null,"counts_by_year":[{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}
