{"id":"https://openalex.org/W2014778465","doi":"https://doi.org/10.1016/j.mar.2009.09.002","title":"The interaction among disclosures, competition, and an internal control problem","display_name":"The interaction among disclosures, competition, and an internal control problem","publication_year":2009,"publication_date":"2009-11-01","ids":{"openalex":"https://openalex.org/W2014778465","doi":"https://doi.org/10.1016/j.mar.2009.09.002","mag":"2014778465"},"language":"en","primary_location":{"id":"doi:10.1016/j.mar.2009.09.002","doi":"https://doi.org/10.1016/j.mar.2009.09.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2009.09.002","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"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-3","norway-2","poland-140","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":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1479813","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020340987","display_name":"Naomi Rothenberg","orcid":"https://orcid.org/0000-0003-0710-8068","observed_orcids":["https://orcid.org/0000-0003-0710-8068"]},"institutions":[{"id":"https://openalex.org/I154425047","display_name":"University of Alberta","ror":"https://ror.org/0160cpw27","country_code":"CA","type":"education","lineage":["https://openalex.org/I154425047"]},{"id":"https://openalex.org/I35364215","display_name":"Naval Postgraduate School","ror":"https://ror.org/033yfkj90","country_code":"US","type":"education","lineage":["https://openalex.org/I1330347796","https://openalex.org/I3130687028","https://openalex.org/I35364215"]}],"countries":["CA","US"],"is_corresponding":true,"raw_author_name":"Naomi R. Rothenberg","raw_affiliation_strings":["Graduate School of Business & Public Policy, Naval Postgraduate School, 555 Dyer Rd., Monterey, CA 93943, United States","University of Alberta - Department of Accounting, Operations & Information Systems"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate School of Business & Public Policy, Naval Postgraduate School, 555 Dyer Rd., Monterey, CA 93943, United States","institution_ids":["https://openalex.org/I35364215"]},{"raw_affiliation_string":"University of Alberta - Department of Accounting, Operations & Information Systems","institution_ids":["https://openalex.org/I154425047"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020340987"],"corresponding_institution_ids":["https://openalex.org/I154425047","https://openalex.org/I35364215"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":3.3687,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.94559045,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"20","issue":"4","first_page":"225","last_page":"238"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8515999913215637,"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":0.8515999913215637,"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":0.11590000241994858,"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/T11031","display_name":"Game Theory and Applications","score":0.006800000090152025,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/disclosure-policy","display_name":"disclosure policy","score":0.7580000162124634},{"id":"https://openalex.org/keywords/innovation-adoption","display_name":"innovation adoption","score":0.527999997138977},{"id":"https://openalex.org/keywords/principal-agent-model","display_name":"principal-agent model","score":0.4819999933242798},{"id":"https://openalex.org/keywords/private-information","display_name":"private information","score":0.5640000104904175},{"id":"https://openalex.org/keywords/rent-seeking","display_name":"rent-seeking","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C106866004","wikidata":"https://www.wikidata.org/wiki/Q264259","display_name":"Economic rent","level":2,"score":0.8203173875808716},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7353928685188293},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.7096399068832397},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.623763918876648},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.6037744283676147},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.5891846418380737},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5789059996604919},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.567904531955719},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.5667277574539185},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5432804822921753},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.543269157409668},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.4819343090057373},{"id":"https://openalex.org/C99221444","wikidata":"https://www.wikidata.org/wiki/Q1532069","display_name":"Private information retrieval","level":2,"score":0.42919009923934937},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36087456345558167},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2570483088493347},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.11895862221717834},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"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/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.mar.2009.09.002","doi":"https://doi.org/10.1016/j.mar.2009.09.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2009.09.002","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"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-3","norway-2","poland-140","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":"Management Accounting Research","raw_type":"journal-article"},{"id":"mag:2014778465","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1479813","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:2014778465","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1479813","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320309036","display_name":"Purdue University","ror":"https://ror.org/02dqehb95"},{"id":"https://openalex.org/F4320309374","display_name":"Ohio State University","ror":"https://ror.org/00rs6vg23"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W30133066","https://openalex.org/W1489741075","https://openalex.org/W1505906452","https://openalex.org/W1533714622","https://openalex.org/W1547944138","https://openalex.org/W1566858326","https://openalex.org/W1586449557","https://openalex.org/W1966371953","https://openalex.org/W1973578955","https://openalex.org/W1996771704","https://openalex.org/W2023509208","https://openalex.org/W2036987904","https://openalex.org/W2042076859","https://openalex.org/W2049095227","https://openalex.org/W2050354056","https://openalex.org/W2056990903","https://openalex.org/W2059283400","https://openalex.org/W2110821787","https://openalex.org/W2116035927","https://openalex.org/W2126330258","https://openalex.org/W2138655215","https://openalex.org/W2154579065","https://openalex.org/W2170522129","https://openalex.org/W2316202153","https://openalex.org/W2330211452","https://openalex.org/W3121804538","https://openalex.org/W4211243947","https://openalex.org/W6996888443"],"related_works":["https://openalex.org/W1986848604","https://openalex.org/W4411396119","https://openalex.org/W2606901535","https://openalex.org/W1801007206","https://openalex.org/W2474862523","https://openalex.org/W2034328095","https://openalex.org/W1647367087","https://openalex.org/W3124590542","https://openalex.org/W2257713144","https://openalex.org/W3130671198"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}