{"id":"https://openalex.org/W2018537458","doi":"https://doi.org/10.1016/j.jacceco.2007.02.003","title":"The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry","display_name":"The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry","publication_year":2007,"publication_date":"2007-03-04","ids":{"openalex":"https://openalex.org/W2018537458","doi":"https://doi.org/10.1016/j.jacceco.2007.02.003","mag":"2018537458"},"language":"en","primary_location":{"id":"doi:10.1016/j.jacceco.2007.02.003","doi":"https://doi.org/10.1016/j.jacceco.2007.02.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2007.02.003","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","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 Economics","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/A5036339910","display_name":"Jennifer J. Gaver","orcid":"https://orcid.org/0000-0002-0088-1827","observed_orcids":["https://orcid.org/0000-0002-0088-1827"]},"institutions":[{"id":"https://openalex.org/I165733156","display_name":"University of Georgia","ror":"https://ror.org/00te3t702","country_code":"US","type":"education","lineage":["https://openalex.org/I165733156"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jennifer J. Gaver","raw_affiliation_strings":["J.M. Tull School of Accounting, Tery College of Business, University of Georgia, Athens, GA 30602 6252, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"J.M. Tull School of Accounting, Tery College of Business, University of Georgia, Athens, GA 30602 6252, USA","institution_ids":["https://openalex.org/I165733156"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5022970971","display_name":"Jeffrey S. Paterson","orcid":"https://orcid.org/0000-0003-0060-0498","observed_orcids":["https://orcid.org/0000-0003-0060-0498"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jeffrey S. Paterson","raw_affiliation_strings":["Florida State University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Florida State University, USA","institution_ids":["https://openalex.org/I103163165"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5036339910"],"corresponding_institution_ids":["https://openalex.org/I165733156"],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":6.9056,"has_fulltext":false,"cited_by_count":100,"citation_normalized_percentile":{"value":0.96722083,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"43","issue":"2-3","first_page":"299","last_page":"320"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.00019999999494757503,"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-oversight","display_name":"auditor oversight","score":0.7260000109672546},{"id":"https://openalex.org/keywords/customer-influence","display_name":"customer influence","score":0.7760000228881836},{"id":"https://openalex.org/keywords/non-life-insurance","display_name":"non-life insurance","score":0.8920000195503235},{"id":"https://openalex.org/keywords/loss-reserving","display_name":"loss reserving","score":0.8230000138282776},{"id":"https://openalex.org/keywords/financial-distress","display_name":"financial distress","score":0.5419999957084656},{"id":"https://openalex.org/keywords/accounting-discretion","display_name":"accounting discretion","score":0.8090000152587891},{"id":"https://openalex.org/keywords/auditor-client-relationship","display_name":"auditor-client relationship","score":0.4050000011920929},{"id":"https://openalex.org/keywords/insurance-companies","display_name":"insurance companies","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7116318941116333},{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.6864597797393799},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6825321912765503},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6507833003997803},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.5875978469848633},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.46933048963546753},{"id":"https://openalex.org/C93226319","wikidata":"https://www.wikidata.org/wiki/Q193137","display_name":"Differential (mechanical device)","level":2,"score":0.41568827629089355},{"id":"https://openalex.org/C5891342","wikidata":"https://www.wikidata.org/wiki/Q2868302","display_name":"Property insurance","level":4,"score":0.4123852550983429},{"id":"https://openalex.org/C68799949","wikidata":"https://www.wikidata.org/wiki/Q977871","display_name":"Insurance policy","level":2,"score":0.2198983132839203},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.206236332654953},{"id":"https://openalex.org/C14293393","wikidata":"https://www.wikidata.org/wiki/Q2663825","display_name":"General insurance","level":3,"score":0.10872822999954224},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09726786613464355},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.07204851508140564},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C146978453","wikidata":"https://www.wikidata.org/wiki/Q3798668","display_name":"Aerospace engineering","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jacceco.2007.02.003","doi":"https://doi.org/10.1016/j.jacceco.2007.02.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2007.02.003","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","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 Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jaecon:v:43:y:2007:i:2-3:p:299-320","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0165-4101(07)00022-5","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":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W46611208","https://openalex.org/W312433035","https://openalex.org/W1549788403","https://openalex.org/W1970744122","https://openalex.org/W1974350712","https://openalex.org/W1980154148","https://openalex.org/W1986187321","https://openalex.org/W1989115832","https://openalex.org/W1990317644","https://openalex.org/W2005192816","https://openalex.org/W2012041776","https://openalex.org/W2014997263","https://openalex.org/W2022840860","https://openalex.org/W2040125617","https://openalex.org/W2042790919","https://openalex.org/W2044037991","https://openalex.org/W2049703565","https://openalex.org/W2062651224","https://openalex.org/W2086920719","https://openalex.org/W2108818539","https://openalex.org/W2113430743","https://openalex.org/W2137298899","https://openalex.org/W2323501122","https://openalex.org/W3123231476","https://openalex.org/W3123315809","https://openalex.org/W3123895817","https://openalex.org/W3124119953","https://openalex.org/W3124170598","https://openalex.org/W3125143284"],"related_works":["https://openalex.org/W3125143284","https://openalex.org/W3125637634","https://openalex.org/W4413384746","https://openalex.org/W162743464","https://openalex.org/W2075665167","https://openalex.org/W4319599969","https://openalex.org/W1491408703","https://openalex.org/W3137917355","https://openalex.org/W1989115832","https://openalex.org/W4414531560"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":7},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":11},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":8}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}