{"id":"https://openalex.org/W2273147142","doi":"https://doi.org/10.2308/ah-640369","title":"Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments.","display_name":"Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments.","publication_year":1998,"publication_date":"1998-06-01","ids":{"openalex":"https://openalex.org/W2273147142","doi":"https://doi.org/10.2308/ah-640369","mag":"2273147142"},"language":"en","primary_location":{"id":"doi:10.2308/ah-640369","doi":"https://doi.org/10.2308/ah-640369","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ah-640369","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","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":"Accounting Horizons","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=108708","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014621146","display_name":"Susan Ayers","orcid":"https://orcid.org/0000-0002-6153-2460","observed_orcids":["https://orcid.org/0000-0002-6153-2460"]},"institutions":[{"id":"https://openalex.org/I2799495847","display_name":"University of Tennessee System","ror":"https://ror.org/00xzqjh13","country_code":"US","type":"education","lineage":["https://openalex.org/I2799495847"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Susan Ayers","raw_affiliation_strings":["1","University of Tennessee System"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"1","institution_ids":[]},{"raw_affiliation_string":"University of Tennessee System","institution_ids":["https://openalex.org/I2799495847"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066220725","display_name":"Steven E. Kaplan","orcid":"https://orcid.org/0000-0003-0174-5429","observed_orcids":["https://orcid.org/0000-0003-0174-5429"]},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Steven E. Kaplan","raw_affiliation_strings":["2","Arizona State University**"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"2","institution_ids":[]},{"raw_affiliation_string":"Arizona State University**","institution_ids":["https://openalex.org/I55732556"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.52786358,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"12","issue":"2","first_page":"139","last_page":"153"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"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":0.9961000084877014,"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":0.002099999925121665,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0005000000237487257,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/management-integrity","display_name":"management integrity","score":0.8510000109672546}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.6580920219421387},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.605128824710846},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.5925843715667725},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.5615407228469849},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5163787603378296},{"id":"https://openalex.org/C163355716","wikidata":"https://www.wikidata.org/wiki/Q2154783","display_name":"Risk perception","level":3,"score":0.46913832426071167},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20396152138710022},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.12735897302627563},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1190153956413269},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2308/ah-640369","doi":"https://doi.org/10.2308/ah-640369","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ah-640369","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","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":"Accounting Horizons","raw_type":"journal-article"},{"id":"mag:2273147142","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=108708","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"mag:3123871124","doi":null,"is_oa":false,"landing_page_url":"https://asu.pure.elsevier.com/en/publications/potential-differences-between-engagement-and-risk-review-partners","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","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":null,"is_accepted":false,"is_published":false,"raw_source_name":"Accounting Horizons","raw_type":null}],"best_oa_location":{"id":"mag:2273147142","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=108708","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":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":0,"referenced_works":[],"related_works":["https://openalex.org/W2054468562","https://openalex.org/W2132545781","https://openalex.org/W2261023915","https://openalex.org/W1554358625","https://openalex.org/W4281808441","https://openalex.org/W2567044458","https://openalex.org/W2468704806","https://openalex.org/W621426217","https://openalex.org/W175910663","https://openalex.org/W2042278369"],"abstract_inverted_index":{"Abstract":[0],"Mixed":[1],"messages":[2],"regarding":[3,43,212],"the":[4,31,40,56,79,213,226,242,249,268,272,275,283],"need":[5],"for":[6,191,202,241,248],"firms":[7],"to":[8,39,72,81,93,97,260],"grow":[9],"their":[10,62,176],"audit":[11,128],"client":[12,32,44,63,74,87,107,140,162,188,238,263,278],"base,":[13],"yet":[14],"avoid":[15],"overly":[16,217],"risky":[17,218],"opportunities,":[18],"may":[19],"result":[20],"in":[21,30,54,61,195],"a":[22,167,196,234],"variety":[23],"of":[24,59,161,170,181,215,225,254,274],"different":[25],"interpretations":[26],"by":[27,47],"partners":[28,103,129,134,156],"involved":[29],"acceptance":[33,45,64,75,88,108,141,189,239,264,279],"process.":[34],"This":[35],"field":[36],"survey":[37],"contributes":[38],"scant":[41],"literature":[42],"judgments":[46,109,142,190,240,280],"examining":[48],"differences":[49],"between":[50],"two":[51,98,284],"partner":[52,178,193,228,245,251,285],"groups":[53,194],"(1)":[55],"relative":[57],"level":[58,169],"conservatism":[60,201],"judgments,":[65,76,265],"(2)":[66],"certain":[67],"factors":[68,85],"which":[69,82],"are":[70],"suspected":[71],"influence":[73,86],"and":[77,113,165,230],"(3)":[78],"extent":[80],"these":[83,182],"same":[84],"judgments.":[89],"Thus,":[90],"we":[91,151],"hope":[92],"provide":[94],"preliminary":[95],"answers":[96],"questions:":[99],"do":[100,117,135],"risk":[101,132,154,203,208,243],"review":[102,133,155,204,209,244],"make":[104,119,137],"more":[105,120,138,158,221],"conservative":[106,121,139,159],"than":[110,143,175,223,247],"engagement":[111,144,177,227,250],"partners,":[112],"if":[114],"so,":[115],"why":[116],"they":[118],"judgments?":[122],"Results":[123],"from":[124],"216":[125],"Big":[126],"6":[127],"suggest":[130],"that":[131,153,198],"indeed":[136],"partners.":[145,205],"In":[146,206],"explaining":[147],"this":[148,231],"judgmental":[149],"difference,":[150],"note":[152],"made":[157],"assessments":[160,269,276],"financial":[163],"condition":[164],"had":[166,184,233],"higher":[168],"general":[171],"public":[172],"accounting":[173],"experience":[174],"peers.":[179],"Both":[180],"variables":[183],"strong":[185],"effects":[186],"on":[187,237,277],"both":[192],"direction":[197],"suggests":[199],"added":[200],"addition,":[207],"partners'":[210],"perceptions":[211],"consequences":[214],"accepting":[216],"clients":[219],"were":[220,257],"severe":[222],"those":[224],"group,":[229],"variable":[232],"stronger":[235],"effect":[236],"group":[246],"group.":[252],"Assessments":[253],"management":[255],"integrity":[256],"also":[258],"found":[259],"significantly":[261],"affect":[262],"but":[266],"neither":[267],"themselves":[270],"nor":[271],"impact":[273],"varied":[281],"across":[282],"groups.":[286]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
