{"id":"https://openalex.org/W2095155195","doi":"https://doi.org/10.1016/j.racreg.2009.06.001","title":"A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis","display_name":"A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis","publication_year":2009,"publication_date":"2009-07-10","ids":{"openalex":"https://openalex.org/W2095155195","doi":"https://doi.org/10.1016/j.racreg.2009.06.001","mag":"2095155195"},"language":"en","primary_location":{"id":"doi:10.1016/j.racreg.2009.06.001","doi":"https://doi.org/10.1016/j.racreg.2009.06.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.racreg.2009.06.001","pdf_url":null,"source":{"id":"https://openalex.org/S62850545","display_name":"Research in Accounting Regulation","issn_l":"1052-0457","issn":["1052-0457","2467-9895"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40"],"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":"Research in Accounting Regulation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1121858","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000198858","display_name":"Ulf M.T. Luthardt","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Ulf Luthardt","raw_affiliation_strings":["Department of Accountancy, Tilburg University, P.O. Box 90153, 5000 LE Tilburg, The Netherlands","(Tilburg University)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Tilburg University, P.O. Box 90153, 5000 LE Tilburg, The Netherlands","institution_ids":["https://openalex.org/I193700539"]},{"raw_affiliation_string":"(Tilburg University)","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013724873","display_name":"Jochen Zimmermann","orcid":"https://orcid.org/0000-0002-1189-7007","observed_orcids":["https://orcid.org/0000-0002-1189-7007"]},"institutions":[{"id":"https://openalex.org/I180437899","display_name":"University of Bremen","ror":"https://ror.org/04ers2y35","country_code":"DE","type":"education","lineage":["https://openalex.org/I180437899"]},{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["DE","NL"],"is_corresponding":false,"raw_author_name":"Jochen Zimmermann","raw_affiliation_strings":["Department of Accountancy, Tilburg University, P.O. Box 90153, 5000 LE Tilburg, The Netherlands","University of Bremen - Faculty of Business Studies and Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Tilburg University, P.O. Box 90153, 5000 LE Tilburg, The Netherlands","institution_ids":["https://openalex.org/I193700539"]},{"raw_affiliation_string":"University of Bremen - Faculty of Business Studies and Economics","institution_ids":["https://openalex.org/I180437899"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5000198858"],"corresponding_institution_ids":["https://openalex.org/I193700539"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":10.6977,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.97794979,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"21","issue":"2","first_page":"79","last_page":"88"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9800000190734863,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9800000190734863,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.013899999670684338,"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":0.0010000000474974513,"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/accounting-standard-setting","display_name":"accounting standard setting","score":0.890999972820282},{"id":"https://openalex.org/keywords/eu-accounting-regulation","display_name":"European Union accounting regulation","score":0.699999988079071},{"id":"https://openalex.org/keywords/social-choice-theory","display_name":"social choice","score":0.9070000052452087},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.722000002861023},{"id":"https://openalex.org/keywords/policymaking","display_name":"policy making","score":0.6600000262260437}],"concepts":[{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.8318349719047546},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7391887903213501},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.6539934277534485},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5495917201042175},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5476944446563721},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.5192908644676208},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.44653382897377014},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4401329457759857},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42489129304885864},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4140913486480713},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.35712510347366333},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3442072570323944},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.3402464687824249},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33980900049209595},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.29148659110069275},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19212988018989563},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.1589784324169159},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.09524789452552795},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08469930291175842},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.racreg.2009.06.001","doi":"https://doi.org/10.1016/j.racreg.2009.06.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.racreg.2009.06.001","pdf_url":null,"source":{"id":"https://openalex.org/S62850545","display_name":"Research in Accounting Regulation","issn_l":"1052-0457","issn":["1052-0457","2467-9895"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40"],"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":"Research in Accounting Regulation","raw_type":"journal-article"},{"id":"mag:2095155195","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1121858","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:reacre:v:21:y:2009:i:2:p:79-88","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1052045709000320","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":{"id":"mag:2095155195","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1121858","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"},{"id":"https://openalex.org/F4320324594","display_name":"Universiteit van Tilburg","ror":"https://ror.org/04b8v1s79"},{"id":"https://openalex.org/F4320324729","display_name":"Universit\u00e4t Bremen","ror":"https://ror.org/04ers2y35"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W145138061","https://openalex.org/W359854388","https://openalex.org/W599308111","https://openalex.org/W1487525206","https://openalex.org/W1492155385","https://openalex.org/W1513644813","https://openalex.org/W1550360831","https://openalex.org/W1553768059","https://openalex.org/W1561891377","https://openalex.org/W1599416542","https://openalex.org/W1951383119","https://openalex.org/W1967860970","https://openalex.org/W1990073159","https://openalex.org/W1992054217","https://openalex.org/W1992511277","https://openalex.org/W2000791920","https://openalex.org/W2001620188","https://openalex.org/W2004496232","https://openalex.org/W2018954482","https://openalex.org/W2036910311","https://openalex.org/W2042610383","https://openalex.org/W2062645247","https://openalex.org/W2065997009","https://openalex.org/W2069108416","https://openalex.org/W2070321974","https://openalex.org/W2101060184","https://openalex.org/W2107994030","https://openalex.org/W2130088132","https://openalex.org/W2130162066","https://openalex.org/W2133172415","https://openalex.org/W2134899710","https://openalex.org/W2142703307","https://openalex.org/W2147330432","https://openalex.org/W2153656501","https://openalex.org/W2154412536","https://openalex.org/W2156734458","https://openalex.org/W2161802284","https://openalex.org/W2162462054","https://openalex.org/W2162758390","https://openalex.org/W2163405752","https://openalex.org/W2192408068","https://openalex.org/W3121524054","https://openalex.org/W6603442605"],"related_works":["https://openalex.org/W2966977436","https://openalex.org/W2344289567","https://openalex.org/W616776748","https://openalex.org/W573708875","https://openalex.org/W1599416542","https://openalex.org/W7126038613","https://openalex.org/W2018838362","https://openalex.org/W3104545900","https://openalex.org/W6967095619","https://openalex.org/W2221705156"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}