{"id":"https://openalex.org/W2048170907","doi":"https://doi.org/10.1002/jcaf.20105","title":"Sarbanes\u2010Oxley: Will you need a forensic accountant?","display_name":"Sarbanes\u2010Oxley: Will you need a forensic accountant?","publication_year":2005,"publication_date":"2005-02-23","ids":{"openalex":"https://openalex.org/W2048170907","doi":"https://doi.org/10.1002/jcaf.20105","mag":"2048170907"},"language":"en","primary_location":{"id":"doi:10.1002/jcaf.20105","doi":"https://doi.org/10.1002/jcaf.20105","is_oa":false,"landing_page_url":"https://doi.org/10.1002/jcaf.20105","pdf_url":null,"source":{"id":"https://openalex.org/S28703636","display_name":"Journal of Corporate Accounting & Finance","issn_l":"1044-8136","issn":["1044-8136","1097-0053"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Accounting & Finance","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/A5066165629","display_name":"Jo Ann Christensen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I919208787","display_name":"Louisiana Tech University","ror":"https://ror.org/04q9esz89","country_code":"US","type":"education","lineage":["https://openalex.org/I2799628689","https://openalex.org/I919208787"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jo Ann Christensen","raw_affiliation_strings":["Louisiana Tech University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Louisiana Tech University","institution_ids":["https://openalex.org/I919208787"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068530818","display_name":"J. Ralph Byington","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8645926","display_name":"University of South Carolina Aiken","ror":"https://ror.org/02d9k9g58","country_code":"US","type":"education","lineage":["https://openalex.org/I8645926"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"J. Ralph Byington","raw_affiliation_strings":["University of South Carolina\u2013Aiken"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of South Carolina\u2013Aiken","institution_ids":["https://openalex.org/I8645926"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042220508","display_name":"Tonya J. Blalock","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210101400","display_name":"Spine Institute of Louisiana","ror":"https://ror.org/01y3v6r39","country_code":"US","type":"healthcare","lineage":["https://openalex.org/I4210101400"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tonya J. Blalock","raw_affiliation_strings":["Brammar Engineering, Shreveport, Louisiana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Brammar Engineering, Shreveport, Louisiana","institution_ids":["https://openalex.org/I4210101400"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3460,"currency":"USD","value_usd":3460},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"16","issue":"3","first_page":"69","last_page":"75"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9473000168800354,"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":0.9473000168800354,"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/T13509","display_name":"Accounting and Financial Management","score":0.023399999365210533,"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":0.02239999920129776,"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/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":1.0},{"id":"https://openalex.org/keywords/forensic-accounting","display_name":"forensic accounting","score":0.9739999771118164},{"id":"https://openalex.org/keywords/forensic-accountants","display_name":"forensic accountants","score":0.6859999895095825},{"id":"https://openalex.org/keywords/audit-teams","display_name":"audit teams","score":0.6489999890327454},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.7289999723434448},{"id":"https://openalex.org/keywords/independent-auditors","display_name":"independent auditors","score":0.6330000162124634},{"id":"https://openalex.org/keywords/corporate-executives","display_name":"business executives","score":0.6209999918937683}],"concepts":[{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.872411847114563},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8151242733001709},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7714766263961792},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6560501456260681},{"id":"https://openalex.org/C2985140798","wikidata":"https://www.wikidata.org/wiki/Q28813","display_name":"Financial fraud","level":2,"score":0.4145970046520233}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/jcaf.20105","doi":"https://doi.org/10.1002/jcaf.20105","is_oa":false,"landing_page_url":"https://doi.org/10.1002/jcaf.20105","pdf_url":null,"source":{"id":"https://openalex.org/S28703636","display_name":"Journal of Corporate Accounting & Finance","issn_l":"1044-8136","issn":["1044-8136","1097-0053"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Corporate Accounting & Finance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W2799738033","https://openalex.org/W3161565886","https://openalex.org/W4243007415"],"related_works":["https://openalex.org/W2898957458","https://openalex.org/W7212297696","https://openalex.org/W6980085039","https://openalex.org/W7025193781","https://openalex.org/W4206158271","https://openalex.org/W2901566956","https://openalex.org/W7099624647","https://openalex.org/W2158911750","https://openalex.org/W2022558299","https://openalex.org/W3087208364"],"abstract_inverted_index":{"Abstract":[0],"The":[1,28],"Sarbanes\u2010Oxley":[2],"Act":[3],"forces":[4],"top":[5],"management":[6],"to":[7,36],"certify":[8],"that":[9],"financial":[10],"statements":[11],"are":[12],"free":[13],"of":[14,48],"fraud":[15],"and":[16],"material":[17],"misstatement.":[18],"Just":[19],"using":[20],"an":[21,37,41],"independent":[22],"auditor":[23],"may":[24],"not":[25],"be":[26],"enough.":[27],"authors":[29],"explain":[30],"why":[31],"adding":[32],"a":[33],"forensic":[34],"accountant":[35],"audit":[38],"team":[39],"is":[40],"advantage\u2014and":[42],"might":[43],"have":[44],"saved":[45],"the":[46],"careers":[47],"some":[49],"high\u2010profile":[50],"cor\u2010porate":[51],"executives.":[52],"\u00a9":[53],"2005":[54],"Wiley":[55],"Periodicals,":[56],"Inc.":[57]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":4},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}