{"id":"https://openalex.org/W22221602","doi":"https://doi.org/10.1365/s12176-006-0546-7","title":"Wirtschaftspr\u00fcfung und Controlling \u2013 Verst\u00e4rkte Zusammenarbeit zwischen zwei zentralen Institutionen des Rechnungswesens","display_name":"Wirtschaftspr\u00fcfung und Controlling \u2013 Verst\u00e4rkte Zusammenarbeit zwischen zwei zentralen Institutionen des Rechnungswesens","publication_year":2006,"publication_date":"2006-08-01","ids":{"openalex":"https://openalex.org/W22221602","doi":"https://doi.org/10.1365/s12176-006-0546-7","mag":"22221602"},"language":"de","primary_location":{"id":"doi:10.1365/s12176-006-0546-7","doi":"https://doi.org/10.1365/s12176-006-0546-7","is_oa":false,"landing_page_url":"https://doi.org/10.1365/s12176-006-0546-7","pdf_url":null,"source":{"id":"https://openalex.org/S185609448","display_name":"Controlling & Management","issn_l":"1614-1822","issn":["1614-1822","1864-5410"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Controlling & Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5082998560","display_name":"Rolf Uwe F\u00fclbier","orcid":"https://orcid.org/0000-0002-0120-6647","observed_orcids":["https://orcid.org/0000-0002-0120-6647"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rolf Uwe F\u00fclbier","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007421782","display_name":"Bernhard Hirsch","orcid":"https://orcid.org/0000-0002-7283-558X","observed_orcids":["https://orcid.org/0000-0002-7283-558X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bernhard Hirsch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5063790317","display_name":"Matthias Meyer","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Matthias Meyer","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":1.7363,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.91229693,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"50","issue":"4","first_page":"234","last_page":"241"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.4011000096797943,"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/T10797","display_name":"Accounting and Organizational Management","score":0.4011000096797943,"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":0.36719998717308044,"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":0.14489999413490295,"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/auditing","display_name":"auditing","score":0.8220000267028809},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.6600000262260437},{"id":"https://openalex.org/keywords/accounting-institutions","display_name":"accounting institutions","score":0.6909999847412109}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4745296239852905},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3776007294654846}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1365/s12176-006-0546-7","doi":"https://doi.org/10.1365/s12176-006-0546-7","is_oa":false,"landing_page_url":"https://doi.org/10.1365/s12176-006-0546-7","pdf_url":null,"source":{"id":"https://openalex.org/S185609448","display_name":"Controlling & Management","issn_l":"1614-1822","issn":["1614-1822","1864-5410"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Controlling & Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W92631258","https://openalex.org/W632710764","https://openalex.org/W2030016006","https://openalex.org/W2082582882","https://openalex.org/W2109834300","https://openalex.org/W2207197846","https://openalex.org/W2325355823","https://openalex.org/W2464584241","https://openalex.org/W2498836803","https://openalex.org/W2514473643","https://openalex.org/W3195844931","https://openalex.org/W4253637230"],"related_works":["https://openalex.org/W1495391610","https://openalex.org/W4236304040","https://openalex.org/W7135872415","https://openalex.org/W110206402","https://openalex.org/W2333442612","https://openalex.org/W115807456","https://openalex.org/W2077792230","https://openalex.org/W185478120","https://openalex.org/W4254708409","https://openalex.org/W2318697491"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}