{"id":"https://openalex.org/W2173395019","doi":"https://doi.org/10.2308/api.2006.6.1.135","title":"Comparing the Auditor Quality of Arthur Andersen to that of the Big 4","display_name":"Comparing the Auditor Quality of Arthur Andersen to that of the Big 4","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W2173395019","doi":"https://doi.org/10.2308/api.2006.6.1.135","mag":"2173395019"},"language":"en","primary_location":{"id":"doi:10.2308/api.2006.6.1.135","doi":"https://doi.org/10.2308/api.2006.6.1.135","is_oa":false,"landing_page_url":"https://doi.org/10.2308/api.2006.6.1.135","pdf_url":null,"source":{"id":"https://openalex.org/S127111275","display_name":"Accounting and the Public Interest","issn_l":"1530-9320","issn":["1530-9320"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"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":"Accounting and the Public Interest","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/A5052560833","display_name":"Ross D. Fuerman","orcid":"https://orcid.org/0000-0001-8777-0793","observed_orcids":["https://orcid.org/0000-0001-8777-0793"]},"institutions":[{"id":"https://openalex.org/I24306055","display_name":"Suffolk University","ror":"https://ror.org/05y50nr98","country_code":"US","type":"education","lineage":["https://openalex.org/I24306055"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Ross D. Fuerman","raw_affiliation_strings":["Suffolk University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Suffolk University","institution_ids":["https://openalex.org/I24306055"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5052560833"],"corresponding_institution_ids":["https://openalex.org/I24306055"],"apc_list":null,"apc_paid":null,"fwci":2.5458,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.94436217,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"6","issue":"1","first_page":"135","last_page":"161"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0013000000035390258,"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/T11762","display_name":"Law, Economics, and Judicial Systems","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9020000100135803},{"id":"https://openalex.org/keywords/arthur-andersen","display_name":"Arthur Andersen","score":0.9980000257492065},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.9789999723434448},{"id":"https://openalex.org/keywords/private-securities-litigation-reform-act-of-1995","display_name":"Private Securities Litigation Reform Act of 1995","score":0.8859999775886536},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.9990000128746033},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.4320000112056732},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.5559999942779541}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7849888801574707},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7587063908576965},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5945004224777222},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4953064024448395},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.44359737634658813},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.44291484355926514},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4419138431549072},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.396443247795105},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33697232604026794},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3003993630409241},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.11394843459129333},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.1066637635231018},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.0962451696395874},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/api.2006.6.1.135","doi":"https://doi.org/10.2308/api.2006.6.1.135","is_oa":false,"landing_page_url":"https://doi.org/10.2308/api.2006.6.1.135","pdf_url":null,"source":{"id":"https://openalex.org/S127111275","display_name":"Accounting and the Public Interest","issn_l":"1530-9320","issn":["1530-9320"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3"],"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":"Accounting and the Public Interest","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.599.1490","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.599.1490","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://aaahq.org/pubs/api/2006/2006fuerman09.pdf","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.6399999856948853,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W563306732","https://openalex.org/W599885744","https://openalex.org/W1265438209","https://openalex.org/W1498384455","https://openalex.org/W1515865144","https://openalex.org/W1566344170","https://openalex.org/W1596881721","https://openalex.org/W1602109671","https://openalex.org/W1778425533","https://openalex.org/W1973948212","https://openalex.org/W1982784976","https://openalex.org/W1987973487","https://openalex.org/W1990317644","https://openalex.org/W2000050206","https://openalex.org/W2003018692","https://openalex.org/W2005192816","https://openalex.org/W2012041776","https://openalex.org/W2015930340","https://openalex.org/W2024605682","https://openalex.org/W2033076206","https://openalex.org/W2037372301","https://openalex.org/W2038155080","https://openalex.org/W2043160229","https://openalex.org/W2059325304","https://openalex.org/W2063234046","https://openalex.org/W2065693589","https://openalex.org/W2091515160","https://openalex.org/W2113430743","https://openalex.org/W2130136629","https://openalex.org/W2133986828","https://openalex.org/W2168376576","https://openalex.org/W2169311505","https://openalex.org/W2187289805","https://openalex.org/W2256075884","https://openalex.org/W2322908415","https://openalex.org/W2325232662","https://openalex.org/W2992219873","https://openalex.org/W3121747661","https://openalex.org/W3123736877","https://openalex.org/W3123768169","https://openalex.org/W3124001694","https://openalex.org/W3125809476","https://openalex.org/W4214575751","https://openalex.org/W4234198536","https://openalex.org/W4255804907","https://openalex.org/W4285719527","https://openalex.org/W4299846046"],"related_works":["https://openalex.org/W1512132449","https://openalex.org/W3123082463","https://openalex.org/W2097260948","https://openalex.org/W1555434369","https://openalex.org/W7111189826","https://openalex.org/W3124801694","https://openalex.org/W7110933810","https://openalex.org/W2527997175","https://openalex.org/W2513645780","https://openalex.org/W1846270517"],"abstract_inverted_index":{"This":[0,143,180],"study":[1],"compares":[2],"the":[3,12,27,34,49,74,80,88,93,101,123,138,151,155,165,169,172,183],"audit":[4,21,41,102,134,152,161],"quality":[5,22,42,85,103,162],"of":[6,11,20,29,40,48,110,137,171,178],"Arthur":[7,77],"Andersen":[8,78,146],"with":[9,128],"that":[10,145,159,182],"Big":[13,81,94],"4":[14,82],"accounting":[15,58],"firms.":[16],"An":[17],"expanded":[18],"indicator":[19,104],"is":[23,43,113,192],"developed":[24],"based":[25],"on":[26,100],"law":[28],"business":[30],"misconduct":[31],"literature":[32],"and":[33,79,90,119,194],"legal":[35,50,65],"process":[36],"literature.":[37],"A":[38],"representation":[39],"derived":[44],"from":[45,60],"an":[46,148,196],"analysis":[47,156],"actions":[51],"initiated":[52],"against":[53],"these":[54,111],"five":[55],"large":[56],"public":[57],"firms":[59,125,139],"1996":[61],"to":[62,198],"2004.":[63],"The":[64,108],"action":[66],"was":[67],"partitioned":[68],"into":[69],"three":[70,136],"year":[71],"periods.":[72],"In":[73,87],"first":[75],"period,":[76],"evidenced":[83,132],"no":[84],"differential.":[86],"second":[89],"third":[91],"periods,":[92],"4,":[95],"in":[96,164],"aggregate,":[97],"rated":[98],"higher":[99,133],"than":[105],"did":[106],"Andersen.":[107],"robustness":[109],"findings":[112],"substantiated":[114],"using":[115],"multiple":[116],"logistic":[117],"regression":[118],"sensitivity":[120],"analysis.":[121],"When":[122],"individual":[124],"are":[126,140],"compared":[127],"Andersen,":[129],"all":[130],"four":[131],"quality;":[135],"significantly":[141],"higher.":[142],"suggests":[144,181],"represents":[147],"outlier":[149],"within":[150],"population.":[153],"However,":[154],"also":[157],"indicates":[158],"overall":[160],"declined":[163],"period":[166],"immediately":[167],"following":[168],"passage":[170],"Private":[173],"Securities":[174],"Litigation":[175],"Reform":[176],"Act":[177,185],"1995.":[179],"Sarbanes-Oxley":[184],"provisions":[186],"directed":[187],"toward":[188],"remedying":[189],"auditing":[190],"deficiencies":[191],"justified":[193],"not":[195],"overreaction":[197],"a":[199],"\u201cfew":[200],"bad":[201],"apples.\u201d":[202]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}