{"id":"https://openalex.org/W2045843485","doi":"https://doi.org/10.1016/0165-4101(92)90019-x","title":"The effects of qualified audit opinions on earnings response coefficients","display_name":"The effects of qualified audit opinions on earnings response coefficients","publication_year":1992,"publication_date":"1992-06-01","ids":{"openalex":"https://openalex.org/W2045843485","doi":"https://doi.org/10.1016/0165-4101(92)90019-x","mag":"2045843485"},"language":"en","primary_location":{"id":"doi:10.1016/0165-4101(92)90019-x","doi":"https://doi.org/10.1016/0165-4101(92)90019-x","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0165-4101(92)90019-x","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/A5016229974","display_name":"Sung Kyu Choi","orcid":"https://orcid.org/0000-0002-6878-3385","observed_orcids":["https://orcid.org/0000-0002-6878-3385"]},"institutions":[{"id":"https://openalex.org/I184692499","display_name":"Austin Peay State University","ror":"https://ror.org/05tx3bv88","country_code":"US","type":"education","lineage":["https://openalex.org/I184692499"]},{"id":"https://openalex.org/I55240360","display_name":"Yeungnam University","ror":"https://ror.org/05yc6p159","country_code":"KR","type":"education","lineage":["https://openalex.org/I55240360"]}],"countries":["KR","US"],"is_corresponding":false,"raw_author_name":"Sung K Choi","raw_affiliation_strings":["Austin Peay State University, Clarksville, TN 37044, USA","Yeungnam University, Gyongsan, South Korea","Yeungnam Univ., Gyongsan, South Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Austin Peay State University, Clarksville, TN 37044, USA","institution_ids":["https://openalex.org/I184692499"]},{"raw_affiliation_string":"Yeungnam University, Gyongsan, South Korea","institution_ids":["https://openalex.org/I55240360"]},{"raw_affiliation_string":"Yeungnam Univ., Gyongsan, South Korea","institution_ids":["https://openalex.org/I55240360"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075987792","display_name":"Debra C. Jeter","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184692499","display_name":"Austin Peay State University","ror":"https://ror.org/05tx3bv88","country_code":"US","type":"education","lineage":["https://openalex.org/I184692499"]},{"id":"https://openalex.org/I55240360","display_name":"Yeungnam University","ror":"https://ror.org/05yc6p159","country_code":"KR","type":"education","lineage":["https://openalex.org/I55240360"]}],"countries":["KR","US"],"is_corresponding":false,"raw_author_name":"Debra C Jeter","raw_affiliation_strings":["Austin Peay State University, Clarksville, TN 37044, USA","Yeungnam University, Gyongsan, South Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Austin Peay State University, Clarksville, TN 37044, USA","institution_ids":["https://openalex.org/I184692499"]},{"raw_affiliation_string":"Yeungnam University, Gyongsan, South Korea","institution_ids":["https://openalex.org/I55240360"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":6.7255,"has_fulltext":false,"cited_by_count":149,"citation_normalized_percentile":{"value":0.9594662,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"15","issue":"2-3","first_page":"229","last_page":"247"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"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":0.9955999851226807,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.00039999998989515007,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/qualified-audit-opinion","display_name":"qualified audit opinion","score":0.9610000252723694},{"id":"https://openalex.org/keywords/earnings-response-coefficient","display_name":"earnings response coefficient","score":0.8610000014305115},{"id":"https://openalex.org/keywords/earnings-announcements","display_name":"earnings announcements","score":0.9570000171661377},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.8159999847412109},{"id":"https://openalex.org/keywords/market-reaction","display_name":"market reaction","score":0.675000011920929}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.8800679445266724},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6927481293678284},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.6149386167526245},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.5644508600234985},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5387400984764099},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.511561930179596},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4311867356300354},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38714805245399475},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.048811912536621094},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0165-4101(92)90019-x","doi":"https://doi.org/10.1016/0165-4101(92)90019-x","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0165-4101(92)90019-x","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:15:y:1992:i:2-3:p:229-247","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0165-4101(92)90019-X","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":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6200000047683716}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W156202418","https://openalex.org/W1535746931","https://openalex.org/W1554847136","https://openalex.org/W1580876129","https://openalex.org/W1984536024","https://openalex.org/W2000909712","https://openalex.org/W2021005948","https://openalex.org/W2026069329","https://openalex.org/W2056851492","https://openalex.org/W2058639504","https://openalex.org/W2061981691","https://openalex.org/W2081433071","https://openalex.org/W2103293455","https://openalex.org/W2142856961","https://openalex.org/W2154398438","https://openalex.org/W2313875358","https://openalex.org/W2315149830","https://openalex.org/W2318397343","https://openalex.org/W2323344715","https://openalex.org/W2325547720","https://openalex.org/W4206495155"],"related_works":["https://openalex.org/W2093352475","https://openalex.org/W363945920","https://openalex.org/W7164664744","https://openalex.org/W1986382232","https://openalex.org/W1555568881","https://openalex.org/W1603914835","https://openalex.org/W3214904344","https://openalex.org/W7136482206","https://openalex.org/W564512946","https://openalex.org/W7136788408"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":10},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":9}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
