{"id":"https://openalex.org/W2082020278","doi":"https://doi.org/10.1002/jcaf.20035","title":"SOA compliance: Will IT sabotage your efforts?","display_name":"SOA compliance: Will IT sabotage your efforts?","publication_year":2004,"publication_date":"2004-06-18","ids":{"openalex":"https://openalex.org/W2082020278","doi":"https://doi.org/10.1002/jcaf.20035","mag":"2082020278"},"language":"en","primary_location":{"id":"doi:10.1002/jcaf.20035","doi":"https://doi.org/10.1002/jcaf.20035","is_oa":true,"landing_page_url":"https://doi.org/10.1002/jcaf.20035","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/jcaf.20035","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 &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/jcaf.20035","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016224174","display_name":"David M. Cannon","orcid":"https://orcid.org/0009-0008-2668-6967","observed_orcids":["https://orcid.org/0009-0008-2668-6967"]},"institutions":[{"id":"https://openalex.org/I8606887","display_name":"Grand Valley State University","ror":"https://ror.org/001m1hv61","country_code":"US","type":"education","lineage":["https://openalex.org/I8606887"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"David M. Cannon","raw_affiliation_strings":["Grand Valley State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Grand Valley State University","institution_ids":["https://openalex.org/I8606887"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039208012","display_name":"Glenn A. Growe","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8606887","display_name":"Grand Valley State University","ror":"https://ror.org/001m1hv61","country_code":"US","type":"education","lineage":["https://openalex.org/I8606887"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Glenn A. Growe","raw_affiliation_strings":["Grand Valley State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Grand Valley State University","institution_ids":["https://openalex.org/I8606887"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I8606887"],"apc_list":{"value":3460,"currency":"USD","value_usd":3460},"apc_paid":null,"fwci":2.0104,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.89964323,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"15","issue":"5","first_page":"31","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.43309998512268066,"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"}},"topics":[{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.43309998512268066,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3756999969482422,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.03700000047683716,"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/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.9750000238418579},{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.9269999861717224},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7310000061988831},{"id":"https://openalex.org/keywords/system-documentation","display_name":"system documentation","score":0.9399999976158142},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.4819999933242798}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.8297862410545349},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.8236831426620483},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5225909948348999},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42678582668304443},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4152894616127014},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.33525797724723816},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2899119257926941},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.23321792483329773},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.06423687934875488},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/jcaf.20035","doi":"https://doi.org/10.1002/jcaf.20035","is_oa":true,"landing_page_url":"https://doi.org/10.1002/jcaf.20035","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/jcaf.20035","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 &amp; Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1002/jcaf.20035","doi":"https://doi.org/10.1002/jcaf.20035","is_oa":true,"landing_page_url":"https://doi.org/10.1002/jcaf.20035","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/jcaf.20035","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 &amp; Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2082020278.pdf","grobid_xml":"https://content.openalex.org/works/W2082020278.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W1977081149"],"related_works":["https://openalex.org/W1500818883","https://openalex.org/W1526808985","https://openalex.org/W2338413202","https://openalex.org/W624053895","https://openalex.org/W7099416638","https://openalex.org/W2528447721","https://openalex.org/W7100568750","https://openalex.org/W1998418358","https://openalex.org/W2030524637","https://openalex.org/W2311772603"],"abstract_inverted_index":{"Abstract":[0],"Your":[1],"IT":[2,18,49,54],"department's":[3],"actions":[4],"are":[5],"crucial":[6],"to":[7],"meeting":[8],"the":[9,13,31],"new":[10],"demands":[11],"of":[12],"Sarbanes\u2010Oxley":[14],"Act":[15],"(SOA).":[16],"But":[17],"people":[19],"often":[20],"don't":[21],"recognize":[22],"their":[23],"critical":[24],"role":[25],"in":[26,50],"implementing":[27],"financial":[28],"controls,":[29],"warn":[30],"authors.":[32],"To":[33],"make":[34],"matters":[35],"worse,":[36],"you":[37,67],"may":[38],"have":[39],"additional":[40],"problems:":[41],"incorrect":[42],"or":[43,56],"missing":[44],"systems":[45],"documentation,":[46],"not":[47],"including":[48],"SOA":[51,62],"discussions,":[52],"and":[53],"attitudes":[55],"knowledge":[57],"gaps":[58],"that":[59],"hinder":[60],"your":[61],"compliance.":[63],"So":[64],"how":[65],"can":[66],"overcome":[68],"these":[69],"worrying":[70],"difficulties?":[71],"\u00a9":[72],"2004":[73],"Wiley":[74],"Periodicals,":[75],"Inc.":[76]},"counts_by_year":[{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}
