{"id":"https://openalex.org/W2048778563","doi":"https://doi.org/10.1007/s11142-004-6340-x","title":"Auditor Size, Market Segmentation and Litigation Patterns: A Theoretical Analysis","display_name":"Auditor Size, Market Segmentation and Litigation Patterns: A Theoretical Analysis","publication_year":2005,"publication_date":"2005-03-01","ids":{"openalex":"https://openalex.org/W2048778563","doi":"https://doi.org/10.1007/s11142-004-6340-x","mag":"2048778563"},"language":"en","primary_location":{"id":"doi:10.1007/s11142-004-6340-x","doi":"https://doi.org/10.1007/s11142-004-6340-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11142-004-6340-x","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","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/A5021524016","display_name":"Sasson Bar\u2010Yosef","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I197251160","display_name":"Hebrew University of Jerusalem","ror":"https://ror.org/03qxff017","country_code":"IL","type":"education","lineage":["https://openalex.org/I197251160"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Sasson Bar-Yosef","raw_affiliation_strings":["School of Business, The Hebrew University, Jerusalem, Israel","School of Business, The Hebrew University, Jerusalem, Israel#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business, The Hebrew University, Jerusalem, Israel","institution_ids":["https://openalex.org/I197251160"]},{"raw_affiliation_string":"School of Business, The Hebrew University, Jerusalem, Israel#TAB#","institution_ids":["https://openalex.org/I197251160"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073435719","display_name":"Bharat Sarrukai Sarath","orcid":"https://orcid.org/0000-0001-7548-3228","observed_orcids":["https://orcid.org/0000-0001-7548-3228"]},"institutions":[{"id":"https://openalex.org/I141810926","display_name":"Baruch College","ror":"https://ror.org/023qavy03","country_code":"US","type":"education","lineage":["https://openalex.org/I141810926"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Bharat Sarath","raw_affiliation_strings":["Zicklin School of Business, Baruch College, New York, NY, USA","Zicklin School of Business, Baruch College, New York, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Zicklin School of Business, Baruch College, New York, NY, USA","institution_ids":["https://openalex.org/I141810926"]},{"raw_affiliation_string":"Zicklin School of Business, Baruch College, New York, USA","institution_ids":["https://openalex.org/I141810926"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5073435719"],"corresponding_institution_ids":["https://openalex.org/I141810926"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":7.045,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.97032204,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"10","issue":"1","first_page":"59","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"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":0.9951000213623047,"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/T11043","display_name":"Merger and Competition Analysis","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"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/T11762","display_name":"Law, Economics, and Judicial Systems","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.7329999804496765},{"id":"https://openalex.org/keywords/audit-market-concentration","display_name":"audit market concentration","score":0.6779999732971191},{"id":"https://openalex.org/keywords/adverse-selection","display_name":"adverse selection","score":0.7369999885559082},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9020000100135803},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.6970000267028809},{"id":"https://openalex.org/keywords/litigation","display_name":"litigation","score":0.4009999930858612},{"id":"https://openalex.org/keywords/market-segmentation","display_name":"market segmentation","score":0.5490000247955322},{"id":"https://openalex.org/keywords/audit-market-structure","display_name":"audit market structure","score":0.4740000069141388},{"id":"https://openalex.org/keywords/rational-expectations-equilibrium","display_name":"rational expectations equilibrium","score":0.6909999847412109}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.80722975730896},{"id":"https://openalex.org/C2780695315","wikidata":"https://www.wikidata.org/wiki/Q3799040","display_name":"Unobservable","level":2,"score":0.7112348675727844},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.6131831407546997},{"id":"https://openalex.org/C2775881736","wikidata":"https://www.wikidata.org/wiki/Q1274157","display_name":"Market power","level":3,"score":0.5852775573730469},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5667312741279602},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.5362315773963928},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.5290328860282898},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5173651576042175},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.49250611662864685},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.4751707911491394},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.4617912769317627},{"id":"https://openalex.org/C32252159","wikidata":"https://www.wikidata.org/wiki/Q380037","display_name":"Adverse selection","level":2,"score":0.4606729745864868},{"id":"https://openalex.org/C125308379","wikidata":"https://www.wikidata.org/wiki/Q363057","display_name":"Market segmentation","level":2,"score":0.45026683807373047},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3648476302623749},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.274444043636322},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.270568311214447},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22953975200653076},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1680757999420166},{"id":"https://openalex.org/C2781127519","wikidata":"https://www.wikidata.org/wiki/Q43637","display_name":"Monopoly","level":2,"score":0.12073329091072083},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.1059705913066864},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s11142-004-6340-x","doi":"https://doi.org/10.1007/s11142-004-6340-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11142-004-6340-x","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","raw_type":"journal-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":18,"referenced_works":["https://openalex.org/W51556511","https://openalex.org/W1972947829","https://openalex.org/W1976545335","https://openalex.org/W1990317644","https://openalex.org/W1990681838","https://openalex.org/W2024860859","https://openalex.org/W2037087037","https://openalex.org/W2043863895","https://openalex.org/W2060335419","https://openalex.org/W2069551237","https://openalex.org/W2081724247","https://openalex.org/W2109183455","https://openalex.org/W2154127363","https://openalex.org/W2314866834","https://openalex.org/W2325738512","https://openalex.org/W3121748228","https://openalex.org/W3123605165","https://openalex.org/W3125405603"],"related_works":["https://openalex.org/W3182052132","https://openalex.org/W2996668971","https://openalex.org/W1768875725","https://openalex.org/W2159518567","https://openalex.org/W2983535976","https://openalex.org/W2055005782","https://openalex.org/W2277346755","https://openalex.org/W2981845530","https://openalex.org/W3095525416","https://openalex.org/W2791675314"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
