{"id":"https://openalex.org/W2106446426","doi":"https://doi.org/10.2308/aud.2001.20.1.65","title":"Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures","display_name":"Factors Affecting Internal Auditors' Consideration of Fraudulent Financial Reporting during Analytical Procedures","publication_year":2001,"publication_date":"2001-03-01","ids":{"openalex":"https://openalex.org/W2106446426","doi":"https://doi.org/10.2308/aud.2001.20.1.65","mag":"2106446426"},"language":"en","primary_location":{"id":"doi:10.2308/aud.2001.20.1.65","doi":"https://doi.org/10.2308/aud.2001.20.1.65","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2001.20.1.65","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","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/A5089328718","display_name":"Bryan K. Church","orcid":"https://orcid.org/0000-0003-4850-9378","observed_orcids":["https://orcid.org/0000-0003-4850-9378"]},"institutions":[{"id":"https://openalex.org/I130701444","display_name":"Georgia Institute of Technology","ror":"https://ror.org/01zkghx44","country_code":"US","type":"education","lineage":["https://openalex.org/I130701444"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bryan K. Church","raw_affiliation_strings":["a Georgia Institute of Technology","[Georgia Institute of Technology.]"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Georgia Institute of Technology","institution_ids":["https://openalex.org/I130701444"]},{"raw_affiliation_string":"[Georgia Institute of Technology.]","institution_ids":["https://openalex.org/I130701444"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069248089","display_name":"Jeffrey J. McMillan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8078737","display_name":"Clemson University","ror":"https://ror.org/037s24f05","country_code":"US","type":"education","lineage":["https://openalex.org/I8078737"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jeffrey J. McMillan","raw_affiliation_strings":["b Clemson University","Clemson University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"b Clemson University","institution_ids":["https://openalex.org/I8078737"]},{"raw_affiliation_string":"Clemson University","institution_ids":["https://openalex.org/I8078737"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103616838","display_name":"Arnold Schneider","orcid":"https://orcid.org/0000-0002-0328-6361","observed_orcids":["https://orcid.org/0000-0002-0328-6361"]},"institutions":[{"id":"https://openalex.org/I130701444","display_name":"Georgia Institute of Technology","ror":"https://ror.org/01zkghx44","country_code":"US","type":"education","lineage":["https://openalex.org/I130701444"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Arnold Schneider","raw_affiliation_strings":["c Georgia Institute of Technology","[Georgia Institute of Technology.]"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"c Georgia Institute of Technology","institution_ids":["https://openalex.org/I130701444"]},{"raw_affiliation_string":"[Georgia Institute of Technology.]","institution_ids":["https://openalex.org/I130701444"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0497,"has_fulltext":false,"cited_by_count":55,"citation_normalized_percentile":{"value":0.95105496,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"20","issue":"1","first_page":"65","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":0.9868000149726868,"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":0.9868000149726868,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.011300000362098217,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.6520000100135803},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9089999794960022},{"id":"https://openalex.org/keywords/analytical-methods","display_name":"analytical methods","score":0.9900000095367432},{"id":"https://openalex.org/keywords/debt-covenants","display_name":"debt covenants","score":0.9380000233650208},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.5370000004768372},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.6420000195503235},{"id":"https://openalex.org/keywords/fraud-risk-assessment","display_name":"fraud risk assessment","score":0.41999998688697815}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6920201778411865},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6842728853225708},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.589245080947876},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5805454850196838},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5786574482917786},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.569760799407959},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5680786371231079},{"id":"https://openalex.org/C136800757","wikidata":"https://www.wikidata.org/wiki/Q6335929","display_name":"Covenant","level":2,"score":0.490398645401001},{"id":"https://openalex.org/C2776435913","wikidata":"https://www.wikidata.org/wiki/Q7316334","display_name":"Restrictiveness","level":2,"score":0.4830058813095093},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.36938706040382385},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31556642055511475},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08092322945594788},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/aud.2001.20.1.65","doi":"https://doi.org/10.2308/aud.2001.20.1.65","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.2001.20.1.65","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W229969592","https://openalex.org/W571220031","https://openalex.org/W1981977857","https://openalex.org/W2012712694","https://openalex.org/W2021630490","https://openalex.org/W2034610996","https://openalex.org/W2039840710","https://openalex.org/W2044085120","https://openalex.org/W2057190074","https://openalex.org/W2068179052","https://openalex.org/W2069412680","https://openalex.org/W2076410031","https://openalex.org/W2088678034","https://openalex.org/W2090013642","https://openalex.org/W2090650059","https://openalex.org/W2108897618","https://openalex.org/W2110349539","https://openalex.org/W2321129202","https://openalex.org/W2326355331","https://openalex.org/W2331052961","https://openalex.org/W2332266709","https://openalex.org/W2760943869","https://openalex.org/W4229804319","https://openalex.org/W4229965464","https://openalex.org/W6842059065"],"related_works":["https://openalex.org/W2005767687","https://openalex.org/W1804741067","https://openalex.org/W1955703020","https://openalex.org/W4298371446","https://openalex.org/W2101627440","https://openalex.org/W3168790223","https://openalex.org/W4313414996","https://openalex.org/W2892347983","https://openalex.org/W4406112360","https://openalex.org/W633797256"],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"internal":[3,52,67,109,147],"auditors'":[4,68,148],"consideration":[5,24,69,149],"of":[6,30,35,42,70,80,115,150],"fraudulent":[7,71,151],"financial":[8,72,152],"reporting":[9,153],"as":[10],"an":[11,14,47,127],"explanation":[12],"for":[13,57],"unexpected":[15,59],"difference":[16],"in":[17,49],"operating":[18],"income.":[19],"We":[20,45,61,105],"examine":[21],"whether":[22],"such":[23],"is":[25,87,120,131,141],"affected":[26],"by":[27],"the":[28,31,33,40,58],"direction":[29],"difference,":[32],"use":[34],"earnings-based":[36,128],"bonus":[37,129],"plans,":[38],"and":[39,91,124,133,154],"restrictiveness":[41],"debt":[43,94,134],"covenants.":[44],"conduct":[46],"experiment":[48],"which":[50],"127":[51],"auditors":[53,75,110],"list":[54,76],"potential":[55],"explanations":[56,81],"difference.":[60],"find":[62,107],"that":[63,108,142],"these":[64],"factors":[65,144],"affect":[66,146],"reporting.":[73],"Internal":[74],"a":[77,112],"larger":[78],"proportion":[79],"involving":[82],"fraud":[83,116],"(1)":[84,118],"when":[85,93,117,126],"income":[86,100,119],"greater":[88,102,121],"than":[89,103,122],"expected,":[90,123],"(2)":[92,125],"covenants":[95,135],"are":[96,136],"restrictive,":[97],"conditioned":[98],"on":[99],"being":[101],"expected.":[104],"also":[106],"assign":[111],"higher":[113],"likelihood":[114],"plan":[130],"used":[132],"restrictive.":[137],"The":[138],"practical":[139],"implication":[140],"specific":[143],"can":[145],"potentially":[155],"may":[156],"impact":[157],"audit":[158],"plans.":[159]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
