{"id":"https://openalex.org/W2118926856","doi":"https://doi.org/10.2308/bria-50113","title":"Firm-Level Formalization and Auditor Performance on Complex Tasks","display_name":"Firm-Level Formalization and Auditor Performance on Complex Tasks","publication_year":2011,"publication_date":"2011-12-01","ids":{"openalex":"https://openalex.org/W2118926856","doi":"https://doi.org/10.2308/bria-50113","mag":"2118926856"},"language":"en","primary_location":{"id":"doi:10.2308/bria-50113","doi":"https://doi.org/10.2308/bria-50113","is_oa":false,"landing_page_url":"https://doi.org/10.2308/bria-50113","pdf_url":null,"source":{"id":"https://openalex.org/S41393910","display_name":"Behavioral Research in Accounting","issn_l":"1050-4753","issn":["1050-4753","1558-8009"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","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":"Behavioral Research in Accounting","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/A5086660993","display_name":"Iris Stuart","orcid":"https://orcid.org/0000-0002-4056-7779","observed_orcids":["https://orcid.org/0000-0002-4056-7779","https://orcid.org/0009-0007-1484-1360"]},"institutions":[{"id":"https://openalex.org/I931913249","display_name":"Norwegian School of Economics","ror":"https://ror.org/04v53s997","country_code":"NO","type":"education","lineage":["https://openalex.org/I931913249"]}],"countries":["NO"],"is_corresponding":false,"raw_author_name":"Iris C. Stuart","raw_affiliation_strings":["Norwegian School of Economics","Norwegian School of Economics#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Norwegian School of Economics","institution_ids":["https://openalex.org/I931913249"]},{"raw_affiliation_string":"Norwegian School of Economics#TAB#","institution_ids":["https://openalex.org/I931913249"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5063853797","display_name":"Douglas F. Prawitt","orcid":"https://orcid.org/0000-0001-6045-0458","observed_orcids":["https://orcid.org/0000-0001-6045-0458"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Douglas F. Prawitt","raw_affiliation_strings":["Brigham Young University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Brigham Young University","institution_ids":["https://openalex.org/I100005738"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.27,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.9281322,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"24","issue":"2","first_page":"193","last_page":"210"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.774399995803833,"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":0.774399995803833,"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/T10797","display_name":"Accounting and Organizational Management","score":0.14900000393390656,"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/T10344","display_name":"Management and Organizational Studies","score":0.009399999864399433,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}}],"keywords":[{"id":"https://openalex.org/keywords/formalization","display_name":"formalization","score":0.7749999761581421},{"id":"https://openalex.org/keywords/audit-decision-making","display_name":"audit decision-making","score":0.7319999933242798},{"id":"https://openalex.org/keywords/auditor-performance","display_name":"auditor performance","score":0.9120000004768372},{"id":"https://openalex.org/keywords/task-complexity","display_name":"task complexity","score":0.9710000157356262},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.9290000200271606},{"id":"https://openalex.org/keywords/judgment","display_name":"judgment","score":0.46700000762939453},{"id":"https://openalex.org/keywords/learning","display_name":"learning","score":0.4429999887943268},{"id":"https://openalex.org/keywords/human-resource-development","display_name":"human resource development","score":0.722000002861023}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.873053789138794},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.7262763977050781},{"id":"https://openalex.org/C2780801425","wikidata":"https://www.wikidata.org/wiki/Q5164392","display_name":"Construct (python library)","level":2,"score":0.7002052068710327},{"id":"https://openalex.org/C136197465","wikidata":"https://www.wikidata.org/wiki/Q1729295","display_name":"Variety (cybernetics)","level":2,"score":0.6872527599334717},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5411391258239746},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.49248751997947693},{"id":"https://openalex.org/C2776502983","wikidata":"https://www.wikidata.org/wiki/Q690182","display_name":"Contrast (vision)","level":2,"score":0.4376484155654907},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42025288939476013},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.1707981824874878},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.10517728328704834},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.07832518219947815},{"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:10.2308/bria-50113","doi":"https://doi.org/10.2308/bria-50113","is_oa":false,"landing_page_url":"https://doi.org/10.2308/bria-50113","pdf_url":null,"source":{"id":"https://openalex.org/S41393910","display_name":"Behavioral Research in Accounting","issn_l":"1050-4753","issn":["1050-4753","1558-8009"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","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":"Behavioral Research in Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":69,"referenced_works":["https://openalex.org/W140952886","https://openalex.org/W204319336","https://openalex.org/W273893030","https://openalex.org/W325131323","https://openalex.org/W422991471","https://openalex.org/W569301215","https://openalex.org/W1492248233","https://openalex.org/W1561082337","https://openalex.org/W1829018032","https://openalex.org/W1964177720","https://openalex.org/W1968114203","https://openalex.org/W1969039856","https://openalex.org/W1971399823","https://openalex.org/W1980944049","https://openalex.org/W1983492192","https://openalex.org/W1988608539","https://openalex.org/W2000119849","https://openalex.org/W2008398739","https://openalex.org/W2018979251","https://openalex.org/W2026820268","https://openalex.org/W2027738409","https://openalex.org/W2028758656","https://openalex.org/W2036500593","https://openalex.org/W2049214970","https://openalex.org/W2050698050","https://openalex.org/W2055669065","https://openalex.org/W2056124214","https://openalex.org/W2058818389","https://openalex.org/W2059375846","https://openalex.org/W2060648234","https://openalex.org/W2062351844","https://openalex.org/W2063535377","https://openalex.org/W2066260496","https://openalex.org/W2068058401","https://openalex.org/W2069488419","https://openalex.org/W2070055389","https://openalex.org/W2070163848","https://openalex.org/W2071457154","https://openalex.org/W2079306714","https://openalex.org/W2081063940","https://openalex.org/W2090905572","https://openalex.org/W2094651358","https://openalex.org/W2094953430","https://openalex.org/W2103095495","https://openalex.org/W2114227046","https://openalex.org/W2121844044","https://openalex.org/W2136965526","https://openalex.org/W2138228459","https://openalex.org/W2143579043","https://openalex.org/W2159146903","https://openalex.org/W2172461875","https://openalex.org/W2314437838","https://openalex.org/W2319943595","https://openalex.org/W2325080968","https://openalex.org/W2326946929","https://openalex.org/W2327830657","https://openalex.org/W2327993251","https://openalex.org/W2329312544","https://openalex.org/W2329529559","https://openalex.org/W2329894162","https://openalex.org/W3121871227","https://openalex.org/W3125941751","https://openalex.org/W3144978739","https://openalex.org/W4232891626","https://openalex.org/W4232958462","https://openalex.org/W4236681664","https://openalex.org/W4254123746","https://openalex.org/W6633561450","https://openalex.org/W7004873506"],"related_works":["https://openalex.org/W1905948361","https://openalex.org/W2729774956","https://openalex.org/W7100344333","https://openalex.org/W7217815951","https://openalex.org/W4308562675","https://openalex.org/W2907520864","https://openalex.org/W2090652362","https://openalex.org/W3125941751","https://openalex.org/W2064002227","https://openalex.org/W3202111429"],"abstract_inverted_index":{"ABSTRACT":[0],"Formalization":[1],"has":[2],"been":[3],"studied":[4],"in":[5,36],"a":[6,14,149],"variety":[7],"of":[8,24,34,51,66,107,131,141,148],"contexts":[9],"and":[10,16,64,120],"continues":[11],"to":[12,116,121,127,137],"be":[13],"relevant":[15],"important":[17],"construct.":[18],"This":[19],"study":[20],"compares":[21],"the":[22,59,70,84,91,98,105,128,135,146],"performance":[23,56],"auditors":[25,74,89,96,115],"from":[26,75,90,97],"two":[27,71,85],"public":[28],"accounting":[29],"firms":[30,77],"with":[31],"different":[32,43,139],"degrees":[33],"formalization":[35,142],"their":[37],"audit":[38],"decision":[39,136],"processes":[40,110],"on":[41,58],"four":[42],"tasks":[44],"characterized":[45],"by":[46],"low":[47],"or":[48],"high":[49],"levels":[50,140],"complexity.":[52],"Results":[53],"indicate":[54],"that":[55,104,134],"depends":[57],"interaction":[60],"between":[61],"task":[62],"complexity":[63],"degree":[65],"firm":[67,94],"formalization.":[68],"For":[69],"less-complex":[72],"tasks,":[73,88],"both":[76],"demonstrate":[78],"comparable":[79],"performance.":[80],"In":[81],"contrast,":[82],"for":[83,114],"relatively":[86],"complex":[87],"less":[92,108],"formalized":[93,100,109],"outperform":[95],"more":[99],"firm.":[101],"We":[102],"argue":[103],"use":[106],"affords":[111],"increased":[112],"opportunities":[113],"learn":[117],"underlying":[118],"concepts":[119],"exercise":[122],"judgment.":[123],"These":[124],"results":[125],"contribute":[126],"existing":[129],"body":[130],"research,":[132],"indicating":[133],"employ":[138],"can":[143],"significantly":[144],"impact":[145],"development":[147],"firm's":[150],"human":[151],"resources.":[152]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}