{"id":"https://openalex.org/W2326042842","doi":"https://doi.org/10.2307/2491361","title":"The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information","display_name":"The Influence of Time Pressure and Accountability on Auditors' Processing of Nondiagnostic Information","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W2326042842","doi":"https://doi.org/10.2307/2491361","mag":"2326042842"},"language":"en","primary_location":{"id":"doi:10.2307/2491361","doi":"https://doi.org/10.2307/2491361","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2491361","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","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/A5019791993","display_name":"Steven M. Glover","orcid":"https://orcid.org/0000-0002-1095-2502","observed_orcids":["https://orcid.org/0000-0002-1095-2502"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Steven M. Glover","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5019791993"],"corresponding_institution_ids":[],"apc_list":{"value":4420,"currency":"USD","value_usd":4420},"apc_paid":null,"fwci":20.4659,"has_fulltext":false,"cited_by_count":171,"citation_normalized_percentile":{"value":0.99056014,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"35","issue":"2","first_page":"213","last_page":"213"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9922000169754028,"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":0.9922000169754028,"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":0.0019000000320374966,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.001500000013038516,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/time-pressure","display_name":"time pressure","score":0.8949999809265137},{"id":"https://openalex.org/keywords/auditor-accountability","display_name":"auditor accountability","score":0.9409999847412109},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.8180000185966492},{"id":"https://openalex.org/keywords/dilution-effect","display_name":"dilution effect","score":0.984000027179718},{"id":"https://openalex.org/keywords/audit-decision-making","display_name":"audit decision-making","score":0.5270000100135803},{"id":"https://openalex.org/keywords/audit-evidence-evaluation","display_name":"audit evidence evaluation","score":0.3190000057220459}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8070443868637085},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.7184020280838013},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.6651949882507324},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5745379328727722},{"id":"https://openalex.org/C2781162219","wikidata":"https://www.wikidata.org/wiki/Q26250693","display_name":"Replicate","level":2,"score":0.5497105121612549},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.44433000683784485},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3039516806602478},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17380249500274658},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1480531096458435},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.10465705394744873},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08925479650497437},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06177571415901184},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2307/2491361","doi":"https://doi.org/10.2307/2491361","is_oa":false,"landing_page_url":"https://doi.org/10.2307/2491361","pdf_url":null,"source":{"id":"https://openalex.org/S111116695","display_name":"Journal of Accounting Research","issn_l":"0021-8456","issn":["0021-8456","1475-679X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:joares:v:35:y:1997:i:2:p:213-226","doi":null,"is_oa":false,"landing_page_url":"http://www.jstor.org/stable/pdf/2491361.pdf","pdf_url":"http://www.jstor.org/stable/pdf/2491361.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W1485041911","https://openalex.org/W1703398075","https://openalex.org/W1987940077","https://openalex.org/W1995198153","https://openalex.org/W2006270886","https://openalex.org/W2029160438","https://openalex.org/W2059975159","https://openalex.org/W2072415663","https://openalex.org/W2073638619","https://openalex.org/W2084489557","https://openalex.org/W2090933055","https://openalex.org/W2107031757","https://openalex.org/W2121865868","https://openalex.org/W2127734826","https://openalex.org/W2136154277","https://openalex.org/W2155023691","https://openalex.org/W2171421397","https://openalex.org/W2260074679","https://openalex.org/W2313173377","https://openalex.org/W2314222329","https://openalex.org/W2314437838","https://openalex.org/W2323226409","https://openalex.org/W2332092737","https://openalex.org/W3161565886","https://openalex.org/W4319053964"],"related_works":["https://openalex.org/W2482619909","https://openalex.org/W2419676781","https://openalex.org/W2272724573","https://openalex.org/W2332092737","https://openalex.org/W578985675","https://openalex.org/W7053152344","https://openalex.org/W2155023691","https://openalex.org/W611252707","https://openalex.org/W608294108","https://openalex.org/W1547323026"],"abstract_inverted_index":{"Auditing,":[0],"Auditor":[1],"Judgment,":[2],"Dilution":[3],"effect,":[4],"Non":[5],"diagnostic":[6],"information":[7]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":10}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
