{"id":"https://openalex.org/W2055219824","doi":"https://doi.org/10.1016/0361-3682(92)90009-h","title":"Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model","display_name":"Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model","publication_year":1992,"publication_date":"1992-02-01","ids":{"openalex":"https://openalex.org/W2055219824","doi":"https://doi.org/10.1016/0361-3682(92)90009-h","mag":"2055219824"},"language":"en","primary_location":{"id":"doi:10.1016/0361-3682(92)90009-h","doi":"https://doi.org/10.1016/0361-3682(92)90009-h","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(92)90009-h","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","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/A5113861081","display_name":"Buck K. W. Pei","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Buck K.W. Pei","raw_affiliation_strings":["Arizona State University, USA","Arizona State University, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Arizona State University, USA","institution_ids":["https://openalex.org/I55732556"]},{"raw_affiliation_string":"Arizona State University, USA#TAB#","institution_ids":["https://openalex.org/I55732556"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Sarah A. Reed","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sarah A. Reed","raw_affiliation_strings":["Texas A&M University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University, USA","institution_ids":["https://openalex.org/I91045830"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5089895173","display_name":"Bruce S. Koch","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I123534392","display_name":"University of North Texas","ror":"https://ror.org/00v97ad02","country_code":"US","type":"education","lineage":["https://openalex.org/I123534392"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bruce S. Koch","raw_affiliation_strings":["University of North Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of North Texas, USA","institution_ids":["https://openalex.org/I123534392"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":4.4836,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.94711898,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"17","issue":"2","first_page":"169","last_page":"183"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7842000126838684,"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":0.7842000126838684,"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/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.18700000643730164,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/belief-revision","display_name":"belief revision","score":0.8320000171661377},{"id":"https://openalex.org/keywords/belief-adjustment-model","display_name":"belief-adjustment model","score":0.9829999804496765},{"id":"https://openalex.org/keywords/performance-audit","display_name":"performance audit","score":0.7730000019073486},{"id":"https://openalex.org/keywords/state-auditors","display_name":"state auditors","score":0.875},{"id":"https://openalex.org/keywords/recency-effect","display_name":"recency effect","score":0.9259999990463257},{"id":"https://openalex.org/keywords/serial-position-effect","display_name":"serial position effect","score":0.9539999961853027},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8553032279014587},{"id":"https://openalex.org/C128913409","wikidata":"https://www.wikidata.org/wiki/Q3566063","display_name":"Belief revision","level":2,"score":0.6706676483154297},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6681219339370728},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5857862234115601},{"id":"https://openalex.org/C2777855551","wikidata":"https://www.wikidata.org/wiki/Q12310021","display_name":"Subject (documents)","level":2,"score":0.5787020921707153},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5287883877754211},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.4229084253311157},{"id":"https://openalex.org/C180747234","wikidata":"https://www.wikidata.org/wiki/Q23373","display_name":"Cognitive psychology","level":1,"score":0.3900739550590515},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37009668350219727},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3209206461906433},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2650603652000427},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.18787726759910583},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12850934267044067},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.10701319575309753},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09758245944976807},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.07033362984657288},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0361-3682(92)90009-h","doi":"https://doi.org/10.1016/0361-3682(92)90009-h","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(92)90009-h","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:aosoci:v:17:y:1992:i:2:p:169-183","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0361-3682(92)90009-H","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W21015412","https://openalex.org/W143728444","https://openalex.org/W587106863","https://openalex.org/W616307461","https://openalex.org/W1974559974","https://openalex.org/W1978816387","https://openalex.org/W1979410064","https://openalex.org/W1996255180","https://openalex.org/W2047836425","https://openalex.org/W2077470202","https://openalex.org/W2124371667","https://openalex.org/W2133469585","https://openalex.org/W3011865677"],"related_works":["https://openalex.org/W2037830170","https://openalex.org/W80969797","https://openalex.org/W2060408586","https://openalex.org/W2019364152","https://openalex.org/W407998904","https://openalex.org/W143728444","https://openalex.org/W2038005658","https://openalex.org/W3125291944","https://openalex.org/W4388153213","https://openalex.org/W7164663568"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
