{"id":"https://openalex.org/W2074894093","doi":"https://doi.org/10.1177/103237329700200104","title":"Judicial views on auditing from the nineteenth century","display_name":"Judicial views on auditing from the nineteenth century","publication_year":1997,"publication_date":"1997-05-01","ids":{"openalex":"https://openalex.org/W2074894093","doi":"https://doi.org/10.1177/103237329700200104","mag":"2074894093"},"language":"en","primary_location":{"id":"doi:10.1177/103237329700200104","doi":"https://doi.org/10.1177/103237329700200104","is_oa":false,"landing_page_url":"https://doi.org/10.1177/103237329700200104","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","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/A5046162356","display_name":"Roy Chandler","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79510175","display_name":"Cardiff University","ror":"https://ror.org/03kk7td41","country_code":"GB","type":"education","lineage":["https://openalex.org/I79510175"]},{"id":"https://openalex.org/I97429440","display_name":"University of Wales","ror":"https://ror.org/01se4f844","country_code":"GB","type":"education","lineage":["https://openalex.org/I97429440"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Roy A. Chandler","raw_affiliation_strings":["Cardiff Business School , University of Wales, College of Cardiff"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cardiff Business School , University of Wales, College of Cardiff","institution_ids":["https://openalex.org/I79510175","https://openalex.org/I97429440"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5046162356"],"corresponding_institution_ids":["https://openalex.org/I79510175","https://openalex.org/I97429440"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":2.0392,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.92748171,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"2","issue":"1","first_page":"61","last_page":"80"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5824999809265137,"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":0.5824999809265137,"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":0.16380000114440918,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.07720000296831131,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/history-of-auditing","display_name":"history of auditing","score":0.6729999780654907},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.8320000171661377},{"id":"https://openalex.org/keywords/professional-accountants","display_name":"professional accountants","score":0.6899999976158142}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7344485521316528},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5620086193084717},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4789327085018158},{"id":"https://openalex.org/C2778044066","wikidata":"https://www.wikidata.org/wiki/Q455595","display_name":"Amateur","level":2,"score":0.4777216613292694},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.44806942343711853},{"id":"https://openalex.org/C199286143","wikidata":"https://www.wikidata.org/wiki/Q1404417","display_name":"Legal liability","level":3,"score":0.4378148317337036},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.3633836507797241},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29854971170425415},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22231867909431458},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.17066746950149536},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/103237329700200104","doi":"https://doi.org/10.1177/103237329700200104","is_oa":false,"landing_page_url":"https://doi.org/10.1177/103237329700200104","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"sustainable_development_goals_aurora":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.6899999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W616553489","https://openalex.org/W646846507","https://openalex.org/W648495429","https://openalex.org/W1219546699","https://openalex.org/W1974867187","https://openalex.org/W2001670840","https://openalex.org/W2023556300","https://openalex.org/W2061751821","https://openalex.org/W2083610823","https://openalex.org/W2091762149","https://openalex.org/W2519343476","https://openalex.org/W3028415362","https://openalex.org/W3125268050","https://openalex.org/W4255375558"],"related_works":["https://openalex.org/W2074974585","https://openalex.org/W1654023475","https://openalex.org/W1986773066","https://openalex.org/W2884235346","https://openalex.org/W2010583753","https://openalex.org/W604585779","https://openalex.org/W1979789475","https://openalex.org/W1833880157","https://openalex.org/W2051194339","https://openalex.org/W2156763772"],"abstract_inverted_index":{"The":[0,71],"issue":[1],"of":[2,33,82,87,117,132,140],"legal":[3],"liability":[4],"presented":[5,38],"an":[6,39,111],"early":[7,98],"challenge":[8],"to":[9,19,44,67,91,106,113],"the":[10,25,31,42,46,50,56,75,97,107,115,118,130],"nineteenth":[11,77],"century":[12,78],"auditing":[13,101,108,119],"profession.":[14],"Litigation":[15],"against":[16,137],"auditors":[17],"was":[18,135],"be":[20,127],"a":[21,80,85,138],"two-edged":[22],"sword.":[23],"On":[24,49],"one":[26],"hand,":[27,52],"court":[28],"proceedings":[29],"revealed":[30],"deficiencies":[32],"some":[34],"amateur":[35],"audits":[36],"and":[37,84,103,144],"opportunity":[40],"for":[41],"profession":[43,73,109,120],"denigrate":[45],"non-professional":[47],"audit.":[48],"other":[51],"having":[53],"effectively":[54],"captured":[55],"market,":[57],"professional,":[58],"qualified":[59],"accountants":[60],"found":[61],"that":[62,129],"their":[63],"work":[64],"often":[65],"failed":[66],"meet":[68],"judicial":[69,146],"standards.":[70],"accountancy":[72],"during":[74],"late":[76],"faced":[79],"crisis":[81],"confidence":[83],"risk":[86],"litigation":[88],"very":[89],"similar":[90],"today's":[92],"climate.":[93],"This":[94],"paper":[95],"reviews":[96],"cases":[99],"containing":[100],"issues":[102],"dicta":[104],"related":[105],"in":[110,121],"attempt":[112],"locate":[114],"professionalisation":[116],"its":[122],"historical":[123],"context.":[124],"It":[125],"will":[126],"seen":[128],"attainment":[131],"professional":[133],"status":[134],"achieved":[136],"background":[139],"litigation,":[141],"adverse":[142],"publicity":[143],"critical":[145],"commentary.":[147]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
