{"id":"https://openalex.org/W2884635575","doi":"https://doi.org/10.1007/s10551-018-3969-0","title":"Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector","display_name":"Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector","publication_year":2018,"publication_date":"2018-07-20","ids":{"openalex":"https://openalex.org/W2884635575","doi":"https://doi.org/10.1007/s10551-018-3969-0","mag":"2884635575"},"language":"en","primary_location":{"id":"doi:10.1007/s10551-018-3969-0","doi":"https://doi.org/10.1007/s10551-018-3969-0","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10551-018-3969-0","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10551-018-3969-0.pdf","source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/s10551-018-3969-0.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020817007","display_name":"Vikash Kumar Sinha","orcid":"https://orcid.org/0000-0002-7253-4779","observed_orcids":["https://orcid.org/0000-0002-7253-4779"]},"institutions":[{"id":"https://openalex.org/I86987016","display_name":"KTH Royal Institute of Technology","ror":"https://ror.org/026vcq606","country_code":"SE","type":"education","lineage":["https://openalex.org/I86987016"]},{"id":"https://openalex.org/I93860229","display_name":"Politecnico di Milano","ror":"https://ror.org/01nffqt88","country_code":"IT","type":"education","lineage":["https://openalex.org/I93860229"]}],"countries":["IT","SE"],"is_corresponding":true,"raw_author_name":"Vikash Kumar Sinha","raw_affiliation_strings":["Industrial Economics and Management, KTH Royal Institute of Technology, Lindstedtsv\u00e4gen 30, 100 44, Stockholm, Sweden","Management, Economics and Industrial Engineering, Politecnico Di Milano, Via Lambruschini 4/b, Milan, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Industrial Economics and Management, KTH Royal Institute of Technology, Lindstedtsv\u00e4gen 30, 100 44, Stockholm, Sweden","institution_ids":["https://openalex.org/I86987016"]},{"raw_affiliation_string":"Management, Economics and Industrial Engineering, Politecnico Di Milano, Via Lambruschini 4/b, Milan, Italy","institution_ids":["https://openalex.org/I93860229"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080770290","display_name":"Marika Arena","orcid":"https://orcid.org/0000-0002-3145-3032","observed_orcids":["https://orcid.org/0000-0002-3145-3032"]},"institutions":[{"id":"https://openalex.org/I93860229","display_name":"Politecnico di Milano","ror":"https://ror.org/01nffqt88","country_code":"IT","type":"education","lineage":["https://openalex.org/I93860229"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Marika Arena","raw_affiliation_strings":["Management, Economics and Industrial Engineering, Politecnico Di Milano, Via Lambruschini 4/b, Milan, Italy"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Management, Economics and Industrial Engineering, Politecnico Di Milano, Via Lambruschini 4/b, Milan, Italy","institution_ids":["https://openalex.org/I93860229"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020817007"],"corresponding_institution_ids":["https://openalex.org/I86987016","https://openalex.org/I93860229"],"apc_list":{"value":3790,"currency":"USD","value_usd":3790},"apc_paid":{"value":3790,"currency":"USD","value_usd":3790},"fwci":3.6775,"has_fulltext":true,"cited_by_count":29,"citation_normalized_percentile":{"value":0.93051456,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"162","issue":"1","first_page":"81","last_page":"102"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7494999766349792,"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":0.7494999766349792,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.14710000157356262,"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":0.04320000112056732,"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/internal-audit","display_name":"internal audit","score":0.9449999928474426},{"id":"https://openalex.org/keywords/risk-culture","display_name":"risk culture","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.9850000143051147},{"id":"https://openalex.org/keywords/employee-empowerment","display_name":"employee empowerment","score":0.6589999794960022},{"id":"https://openalex.org/keywords/training-program","display_name":"training program","score":0.6259999871253967},{"id":"https://openalex.org/keywords/auditors","display_name":"auditors","score":0.4869999885559082},{"id":"https://openalex.org/keywords/regulators","display_name":"regulators","score":0.7009999752044678},{"id":"https://openalex.org/keywords/consultants","display_name":"consultants","score":0.7730000019073486},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.515999972820282}],"concepts":[{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.6593471169471741},{"id":"https://openalex.org/C67674302","wikidata":"https://www.wikidata.org/wiki/Q730573","display_name":"Organizational culture","level":2,"score":0.655864417552948},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5942825078964233},{"id":"https://openalex.org/C123403432","wikidata":"https://www.wikidata.org/wiki/Q654068","display_name":"Visibility","level":2,"score":0.5735386610031128},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.5313352346420288},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5247478485107422},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5106740593910217},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.5007119178771973},{"id":"https://openalex.org/C2777011882","wikidata":"https://www.wikidata.org/wiki/Q5193493","display_name":"Culture change","level":2,"score":0.4873269498348236},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.45806318521499634},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.4452230632305145},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.4292541444301605},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.41725456714630127},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3940345048904419},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.3650900721549988},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3571450710296631},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2921081781387329},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.19582915306091309},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18115821480751038},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.17637699842453003},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16548138856887817},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1510513722896576},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.15086045861244202},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1451280117034912},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","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},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10551-018-3969-0","doi":"https://doi.org/10.1007/s10551-018-3969-0","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10551-018-3969-0","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10551-018-3969-0.pdf","source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},{"id":"pmh:oai:re.public.polimi.it:11311/1073296","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/11311/1073296","pdf_url":"https://re.public.polimi.it/bitstream/11311/1073296/1/s10551-018-3969-0.pdf","source":{"id":"https://openalex.org/S4306400312","display_name":"Virtual Community of Pathological Anatomy (University of Castilla La Mancha)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79189158","host_organization_name":"University of Castilla-La Mancha","host_organization_lineage":["https://openalex.org/I79189158"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:kap:jbuset:v:162:y:2020:i:1:d:10.1007_s10551-018-3969-0","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10551-018-3969-0","pdf_url":null,"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":{"id":"doi:10.1007/s10551-018-3969-0","doi":"https://doi.org/10.1007/s10551-018-3969-0","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s10551-018-3969-0","pdf_url":"https://link.springer.com/content/pdf/10.1007/s10551-018-3969-0.pdf","source":{"id":"https://openalex.org/S76633192","display_name":"Journal of Business Ethics","issn_l":"0167-4544","issn":["0167-4544","1573-0697"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Ethics","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2884635575.pdf","grobid_xml":"https://content.openalex.org/works/W2884635575.grobid-xml"},"referenced_works_count":107,"referenced_works":["https://openalex.org/W5710096","https://openalex.org/W17088618","https://openalex.org/W137743397","https://openalex.org/W1473971419","https://openalex.org/W1517010100","https://openalex.org/W1523271407","https://openalex.org/W1542388080","https://openalex.org/W1563103598","https://openalex.org/W1590460013","https://openalex.org/W1599420887","https://openalex.org/W1607675442","https://openalex.org/W1837119609","https://openalex.org/W1963925636","https://openalex.org/W1968543054","https://openalex.org/W1970083551","https://openalex.org/W1970329095","https://openalex.org/W1974071059","https://openalex.org/W1974194886","https://openalex.org/W1975675608","https://openalex.org/W1979512229","https://openalex.org/W1988134630","https://openalex.org/W1988997762","https://openalex.org/W1993303517","https://openalex.org/W1994423741","https://openalex.org/W1995970182","https://openalex.org/W2000756059","https://openalex.org/W2002554683","https://openalex.org/W2003718767","https://openalex.org/W2004796325","https://openalex.org/W2005112752","https://openalex.org/W2007991902","https://openalex.org/W2009436677","https://openalex.org/W2016634442","https://openalex.org/W2018398640","https://openalex.org/W2020143031","https://openalex.org/W2021337427","https://openalex.org/W2021801004","https://openalex.org/W2022304696","https://openalex.org/W2023116690","https://openalex.org/W2023647384","https://openalex.org/W2026885549","https://openalex.org/W2027320617","https://openalex.org/W2027640509","https://openalex.org/W2031081104","https://openalex.org/W2032150138","https://openalex.org/W2032280823","https://openalex.org/W2033848636","https://openalex.org/W2037433669","https://openalex.org/W2039634113","https://openalex.org/W2041853873","https://openalex.org/W2051830128","https://openalex.org/W2054966008","https://openalex.org/W2055879990","https://openalex.org/W2056240893","https://openalex.org/W2056324635","https://openalex.org/W2056737927","https://openalex.org/W2062462568","https://openalex.org/W2063236858","https://openalex.org/W2063260563","https://openalex.org/W2074172440","https://openalex.org/W2078845968","https://openalex.org/W2081644676","https://openalex.org/W2084641016","https://openalex.org/W2085842669","https://openalex.org/W2086422781","https://openalex.org/W2093403299","https://openalex.org/W2093610745","https://openalex.org/W2096114064","https://openalex.org/W2097957129","https://openalex.org/W2105251708","https://openalex.org/W2108590086","https://openalex.org/W2112716461","https://openalex.org/W2125472181","https://openalex.org/W2139628175","https://openalex.org/W2167080140","https://openalex.org/W2313184008","https://openalex.org/W2344725222","https://openalex.org/W2346377366","https://openalex.org/W2471297504","https://openalex.org/W2478137413","https://openalex.org/W2481724574","https://openalex.org/W2483826288","https://openalex.org/W2488347556","https://openalex.org/W2529570402","https://openalex.org/W2535802339","https://openalex.org/W2591835862","https://openalex.org/W2758001284","https://openalex.org/W2762265095","https://openalex.org/W2763977358","https://openalex.org/W2777274599","https://openalex.org/W2777898824","https://openalex.org/W2783597070","https://openalex.org/W3121594099","https://openalex.org/W3121854763","https://openalex.org/W3123163484","https://openalex.org/W3123238574","https://openalex.org/W3123572667","https://openalex.org/W3124139842","https://openalex.org/W3125714331","https://openalex.org/W4246218578","https://openalex.org/W4253738980","https://openalex.org/W4254405447","https://openalex.org/W4256056792","https://openalex.org/W4285719527","https://openalex.org/W4300664839","https://openalex.org/W4383905236","https://openalex.org/W6999872761"],"related_works":["https://openalex.org/W6926463773","https://openalex.org/W2761519220","https://openalex.org/W2991864006","https://openalex.org/W3090770559","https://openalex.org/W4406192551","https://openalex.org/W2912566183","https://openalex.org/W2260310900","https://openalex.org/W2460625172","https://openalex.org/W4411509093","https://openalex.org/W3121166321"],"abstract_inverted_index":{"This":[0],"exploratory":[1],"study":[2],"investigates":[3],"the":[4,8,21,45,68,74,89,93,107,124,133,160,163],"manifold":[5],"conceptions":[6],"of":[7,12,20,31,52,79,95,109,126,135],"internal":[9],"auditing":[10],"(IA)":[11],"risk":[13,53,80,96,110,127,155],"culture":[14,111,128,156],"prevalent":[15,101],"among":[16,88,102],"four":[17,46,90],"influential":[18],"actors":[19,47,91],"financial":[22],"sector\u2014regulators,":[23],"normalizers,":[24,122],"consultants,":[25],"and":[26,34,58,104,121],"implementers.":[27],"By":[28],"inductive":[29],"analysis":[30],"20":[32],"interviews":[33],"295":[35],"documents,":[36],"we":[37],"illustrate":[38],"a":[39],"two-step":[40],"interpretive":[41],"scheme":[42],"utilized":[43],"by":[44,119,129],"in":[48],"their":[49],"IA":[50,75,94,130,147,172],"approaches":[51],"culture:":[54],"defining":[55],"broad":[56],"goals":[57],"designing":[59],"visibility":[60,63],"schemes.":[61],"The":[62,98,115],"schemes":[64],"were":[65],"tied":[66],"to":[67,145,150,168],"demarcation,":[69],"measurement,":[70],"as":[71,73,154],"well":[72],"data":[76],"collection":[77],"techniques":[78],"culture.":[81,97],"Our":[82,140],"results":[83,141],"indicate":[84],"two":[85],"dichotomous":[86],"interpretations":[87],"concerning":[92],"first":[99],"interpretation,":[100,117],"regulators":[103],"implementers,":[105],"promotes":[106,123],"control":[108,125],"primarily":[112],"through":[113,137],"verification.":[114],"second":[116],"adopted":[118],"consultants":[120],"along":[131],"with":[132],"empowerment":[134],"employees":[136],"training":[138],"programs.":[139],"not":[142],"only":[143],"contribute":[144],"understanding":[146],"expansions,":[148],"specifically":[149],"non-tangible":[151],"domains":[152],"such":[153],"but":[157],"also":[158],"enrich":[159],"literature":[161],"exploring":[162],"mechanisms":[164],"different":[165],"stakeholders":[166],"utilize":[167],"shape":[169],"weakly":[170],"professionalized":[171],"practices.":[173]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-08-03T00:00:00"}
