{"id":"https://openalex.org/W2136396264","doi":null,"title":"Financial Auditor's Risk Behaviour \u2013 The Influence Of Age On Risk Behaviour In A Financial Audit Context","display_name":"Financial Auditor's Risk Behaviour \u2013 The Influence Of Age On Risk Behaviour In A Financial Audit Context","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2136396264","mag":"2136396264"},"language":"en","primary_location":{"id":"pmh:oai:ueaeprints.uea.ac.uk:38951","doi":null,"is_oa":false,"landing_page_url":"https://ueaeprints.uea.ac.uk/id/eprint/38951/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400384","display_name":"UEA Digital Repository (University of East Anglia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1118541","host_organization_name":"University of East Anglia","host_organization_lineage":["https://openalex.org/I1118541"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference or Workshop Item"},"volume":null,"type":"conference-paper","indexed_in":[],"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/A5033833832","display_name":"Octavian Ionescu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Octavian Ionescu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5024199988","display_name":"Turlea Eugeniu","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Turlea Eugeniu","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.5934,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.95664258,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"10","issue":"4","first_page":"444","last_page":"458"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9814000129699707,"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":0.9814000129699707,"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/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.006300000008195639,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.002400000113993883,"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/age","display_name":"age","score":0.6259999871253967},{"id":"https://openalex.org/keywords/financial-auditors","display_name":"financial auditors","score":0.8450000286102295},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.6869999766349792},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.5799999833106995},{"id":"https://openalex.org/keywords/audit-decision-making","display_name":"audit decision-making","score":0.5950000286102295}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8309910297393799},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6196337938308716},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6153135895729065},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.5996692180633545},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.5754358768463135},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4882231056690216},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.47973576188087463},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45424920320510864},{"id":"https://openalex.org/C43071985","wikidata":"https://www.wikidata.org/wiki/Q2906013","display_name":"Financial risk management","level":3,"score":0.4401341378688812},{"id":"https://openalex.org/C9272383","wikidata":"https://www.wikidata.org/wiki/Q5001930","display_name":"Business risks","level":2,"score":0.4370269775390625},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4313993752002716},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.42705273628234863},{"id":"https://openalex.org/C76073288","wikidata":"https://www.wikidata.org/wiki/Q1337875","display_name":"Financial risk","level":2,"score":0.42104586958885193},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3534547984600067},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.34479302167892456},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2795272469520569},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.1796383261680603},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ueaeprints.uea.ac.uk:38951","doi":null,"is_oa":false,"landing_page_url":"https://ueaeprints.uea.ac.uk/id/eprint/38951/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400384","display_name":"UEA Digital Repository (University of East Anglia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1118541","host_organization_name":"University of East Anglia","host_organization_lineage":["https://openalex.org/I1118541"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference or Workshop Item"},{"id":"mag:2136396264","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:ami:journl:v:10:y:2011:i:4:p:444-458","pdf_url":null,"source":{"id":"https://openalex.org/S2764691195","display_name":"Journal of Accounting and Management Information Systems","issn_l":"1583-4387","issn":["1583-4387"],"is_oa":false,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","doaj"],"host_organization":"https://openalex.org/P4310314528","host_organization_name":"Bucharest Academy of Economic Studies","host_organization_lineage":["https://openalex.org/P4310314528"],"host_organization_lineage_names":["Bucharest Academy of Economic Studies"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Accounting and Management Information Systems","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W1966176293","https://openalex.org/W1969325165","https://openalex.org/W1969621817","https://openalex.org/W1970489194","https://openalex.org/W1973545526","https://openalex.org/W1974451890","https://openalex.org/W1991011913","https://openalex.org/W2002522734","https://openalex.org/W2002902563","https://openalex.org/W2004790818","https://openalex.org/W2030874315","https://openalex.org/W2038260027","https://openalex.org/W2040656322","https://openalex.org/W2040808879","https://openalex.org/W2046114877","https://openalex.org/W2052219919","https://openalex.org/W2061960606","https://openalex.org/W2070574372","https://openalex.org/W2081860401","https://openalex.org/W2107893567","https://openalex.org/W2112553552","https://openalex.org/W2125562482","https://openalex.org/W2132824725","https://openalex.org/W2133469585","https://openalex.org/W2144846366","https://openalex.org/W2156094085","https://openalex.org/W2157447632","https://openalex.org/W2954178592"],"related_works":["https://openalex.org/W7019089498","https://openalex.org/W2746996467","https://openalex.org/W1590645480","https://openalex.org/W3184421838","https://openalex.org/W1599038124","https://openalex.org/W642919096","https://openalex.org/W1565906592","https://openalex.org/W2279477025","https://openalex.org/W7125587368","https://openalex.org/W2999983189"],"abstract_inverted_index":{"A":[0],"main":[1],"issue":[2],"in":[3,15,43,48,73,120],"the":[4,8,12,39,60,85,105,108,116,130,142,149,165,171,176],"audit":[5,20,46,123],"process":[6,21],"is":[7,32,50,90,93,113,160],"risk":[9,31,100,112,168],"faced":[10],"by":[11],"decision":[13,24,86],"makers":[14],"every":[16],"aspect":[17],"of":[18,75,132,144,153],"an":[19,82,97],"decision.":[22],"The":[23,125,151],"makersrisk":[25,63,87],"behaviour":[26,64,169],"and":[27,45,141,170],"their":[28],"attitude":[29,110],"towards":[30,111],"considered":[33,79],"to":[34,38,57,80,147],"be":[35],"centr":[36],"al":[37],"way":[40],"business":[41],"risk,":[42,47],"general,":[44],"particular,":[49],"managed":[51],"but":[52],"no":[53],"conclusive":[54],"theory":[55],"as":[56,179,181],"what":[58,89],"influences":[59],"dec":[61],"ision":[62],"iscommonly":[65],"accepted.":[66],"Although":[67],"previous":[68],"studies":[69],"have":[70,81],"brought":[71],"arguments":[72],"favour":[74],"differ":[76],"ent":[77],"factors":[78],"influence":[83,98],"on":[84,99],"behaviour,":[88],"not":[91],"known":[92],"whether":[94],"age":[95],"has":[96],"behaviour.":[101],"This":[102],"article":[103],"advances":[104],"hypothesis":[106,178],"that":[107,158],"auditors":[109,167,173],"correlated":[114],"with":[115],"au":[117],"ditors":[118],"age,":[119,174],"a":[121,133,137,161,183],"financial":[122,166,172],"context.":[124],"methodological":[126],"approach":[127],"used":[128],"was":[129],"survey":[131],"representative":[134],"sample":[135],"using":[136],"carefully":[138],"designed":[139],"questionnaire":[140],"use":[143],"statistical":[145],"software":[146],"analyse":[148],"responses.":[150],"analysis":[152],"data":[154],"collected":[155],"reve":[156],"aled":[157],"there":[159],"strong":[162],"correlation":[163],"between":[164],"confirming":[175],"research":[177],"well":[180],"setting":[182],"starting":[184],"point":[185],"for":[186],"future":[187],"research.":[188]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
