{"id":"https://openalex.org/W2020370575","doi":"https://doi.org/10.1177/0893318902153009","title":"The Interpretive Auditor","display_name":"The Interpretive Auditor","publication_year":2002,"publication_date":"2002-02-01","ids":{"openalex":"https://openalex.org/W2020370575","doi":"https://doi.org/10.1177/0893318902153009","mag":"2020370575"},"language":"en","primary_location":{"id":"doi:10.1177/0893318902153009","doi":"https://doi.org/10.1177/0893318902153009","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0893318902153009","pdf_url":null,"source":{"id":"https://openalex.org/S176497116","display_name":"Management Communication Quarterly","issn_l":"0893-3189","issn":["0893-3189","1552-6798"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","fnege-4","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Communication Quarterly","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5042835675","display_name":"Deborah Jones","orcid":"https://orcid.org/0000-0002-6719-524X","observed_orcids":["https://orcid.org/0000-0002-6719-524X"]},"institutions":[{"id":"https://openalex.org/I41156924","display_name":"Victoria University of Wellington","ror":"https://ror.org/0040r6f76","country_code":"NZ","type":"education","lineage":["https://openalex.org/I41156924"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Deborah Jones","raw_affiliation_strings":["Victoria University of Wellington"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Victoria University of Wellington","institution_ids":["https://openalex.org/I41156924"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5042835675"],"corresponding_institution_ids":["https://openalex.org/I41156924"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":5.2959,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96121884,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"15","issue":"3","first_page":"466","last_page":"471"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9042999744415283,"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":0.9042999744415283,"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/T10344","display_name":"Management and Organizational Studies","score":0.00839999970048666,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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":0.007300000172108412,"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/organizational-communication","display_name":"organizational communication","score":0.38100001215934753}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.596988320350647},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.47540053725242615},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4583856463432312},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39537033438682556},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3277660310268402},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3205259144306183},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2776497006416321}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/0893318902153009","doi":"https://doi.org/10.1177/0893318902153009","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0893318902153009","pdf_url":null,"source":{"id":"https://openalex.org/S176497116","display_name":"Management Communication Quarterly","issn_l":"0893-3189","issn":["0893-3189","1552-6798"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","fnege-4","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Communication Quarterly","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W128304619","https://openalex.org/W293344487","https://openalex.org/W585404194","https://openalex.org/W643174329","https://openalex.org/W652409318","https://openalex.org/W1585905092","https://openalex.org/W1781458262","https://openalex.org/W2036174333","https://openalex.org/W2038678234","https://openalex.org/W2066978308"],"related_works":["https://openalex.org/W4255991791","https://openalex.org/W4248158443","https://openalex.org/W4251332804","https://openalex.org/W2795459979","https://openalex.org/W1995835697","https://openalex.org/W2334276952","https://openalex.org/W1977696627","https://openalex.org/W4235818094","https://openalex.org/W2062952772","https://openalex.org/W4249447132"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}