{"id":"https://openalex.org/W2020897596","doi":"https://doi.org/10.1016/j.cpa.2011.01.014","title":"Public secrecy in government auditing revisited","display_name":"Public secrecy in government auditing revisited","publication_year":2011,"publication_date":"2011-08-19","ids":{"openalex":"https://openalex.org/W2020897596","doi":"https://doi.org/10.1016/j.cpa.2011.01.014","mag":"2020897596"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2011.01.014","doi":"https://doi.org/10.1016/j.cpa.2011.01.014","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2011.01.014","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on 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/A5086443796","display_name":"Vaughan S. Radcliffe","orcid":"https://orcid.org/0000-0003-4882-1484","observed_orcids":["https://orcid.org/0000-0003-4882-1484"]},"institutions":[{"id":"https://openalex.org/I125749732","display_name":"Western University","ror":"https://ror.org/02grkyz14","country_code":"CA","type":"education","lineage":["https://openalex.org/I125749732"]},{"id":"https://openalex.org/I4405252500","display_name":"Ivey Business School","ror":"https://ror.org/05esnc164","country_code":"CA","type":"education","lineage":["https://openalex.org/I125749732","https://openalex.org/I4405252500"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Vaughan S. Radcliffe","raw_affiliation_strings":["Richard Ivey School of Business, University of Western Ontario, 1151 Richmond St. N., London, Ontario N6A 3K7, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Richard Ivey School of Business, University of Western Ontario, 1151 Richmond St. N., London, Ontario N6A 3K7, Canada","institution_ids":["https://openalex.org/I125749732","https://openalex.org/I4405252500"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5086443796"],"corresponding_institution_ids":["https://openalex.org/I125749732","https://openalex.org/I4405252500"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":9.0445,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.97221402,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"22","issue":"7","first_page":"722","last_page":"732"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7178000211715698,"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":0.7178000211715698,"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/T10213","display_name":"Public Policy and Administration Research","score":0.13779999315738678,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12986","display_name":"Administrative Law and Governance","score":0.019099999219179153,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.9950000047683716},{"id":"https://openalex.org/keywords/state-auditors","display_name":"state auditors","score":0.42399999499320984},{"id":"https://openalex.org/keywords/scholarly-publishing","display_name":"scholarly publishing","score":0.3499999940395355}],"concepts":[{"id":"https://openalex.org/C2776452267","wikidata":"https://www.wikidata.org/wiki/Q1503443","display_name":"Secrecy","level":2,"score":0.7682806849479675},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7256298065185547},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.6630783677101135},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.6279271841049194},{"id":"https://openalex.org/C555826173","wikidata":"https://www.wikidata.org/wiki/Q7174","display_name":"Democracy","level":3,"score":0.5536963939666748},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5133106112480164},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.47304099798202515},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.43946611881256104},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.4095166325569153},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.40393441915512085},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3178460896015167},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.278042733669281},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.cpa.2011.01.014","doi":"https://doi.org/10.1016/j.cpa.2011.01.014","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2011.01.014","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:crpeac:v:22:y:2011:i:7:p:722-732","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S104523541100058X","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":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.8100000023841858,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W160801494","https://openalex.org/W619715549","https://openalex.org/W620047158","https://openalex.org/W1530452877","https://openalex.org/W1975007423","https://openalex.org/W2004838687","https://openalex.org/W2015477987","https://openalex.org/W2078603246","https://openalex.org/W2094429259","https://openalex.org/W2145481513","https://openalex.org/W2332509804","https://openalex.org/W2774984697"],"related_works":["https://openalex.org/W2004838687","https://openalex.org/W1979434893","https://openalex.org/W7099831119","https://openalex.org/W2484199115","https://openalex.org/W2076827058","https://openalex.org/W1562742628","https://openalex.org/W2025037676","https://openalex.org/W4400013171","https://openalex.org/W2997964732","https://openalex.org/W4290992301"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}