{"id":"https://openalex.org/W2900902879","doi":"https://doi.org/10.1177/0974686218806724","title":"Financial Audit or Forensic Audit? Government Sector Panorama","display_name":"Financial Audit or Forensic Audit? Government Sector Panorama","publication_year":2018,"publication_date":"2018-11-18","ids":{"openalex":"https://openalex.org/W2900902879","doi":"https://doi.org/10.1177/0974686218806724","mag":"2900902879"},"language":"en","primary_location":{"id":"doi:10.1177/0974686218806724","doi":"https://doi.org/10.1177/0974686218806724","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0974686218806724","pdf_url":null,"source":{"id":"https://openalex.org/S4210198837","display_name":"Indian Journal of Corporate Governance","issn_l":"0974-6862","issn":["0974-6862","2454-2482"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indian Journal of Corporate Governance","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=3406859","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5063905156","display_name":"Rajat Deb","orcid":"https://orcid.org/0000-0002-7009-0051","observed_orcids":["https://orcid.org/0000-0002-7009-0051","https://orcid.org/0000-0003-0114-4287"]},"institutions":[{"id":"https://openalex.org/I72677176","display_name":"Tripura University","ror":"https://ror.org/05xqycm14","country_code":"IN","type":"education","lineage":["https://openalex.org/I72677176"]}],"countries":["IN"],"is_corresponding":true,"raw_author_name":"Rajat Deb","raw_affiliation_strings":["Assistant Professor, Department of Commerce, Tripura University, Suryamaninagar, Tripura, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor, Department of Commerce, Tripura University, Suryamaninagar, Tripura, India","institution_ids":["https://openalex.org/I72677176"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5063905156"],"corresponding_institution_ids":["https://openalex.org/I72677176"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":5.1484,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.95057012,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"11","issue":"2","first_page":"135","last_page":"158"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.5249000191688538,"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/T13509","display_name":"Accounting and Financial Management","score":0.5249000191688538,"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":0.36959999799728394,"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":0.04670000076293945,"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/government-financial-audit","display_name":"government financial audit","score":0.8610000014305115},{"id":"https://openalex.org/keywords/forensic-auditing","display_name":"forensic auditing","score":0.984000027179718},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.7070000171661377},{"id":"https://openalex.org/keywords/corruption","display_name":"corruption","score":0.7730000019073486},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9929999709129333},{"id":"https://openalex.org/keywords/accounting-reform","display_name":"accounting reform","score":0.7799999713897705},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.7760000228881836},{"id":"https://openalex.org/keywords/public-sector-employment","display_name":"public sector employees","score":0.6620000004768372},{"id":"https://openalex.org/keywords/businesspeople","display_name":"businessmen","score":0.6470000147819519}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8579789400100708},{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.8230210542678833},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.737270712852478},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6610584259033203},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6422631144523621},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.5922039747238159},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5155646800994873},{"id":"https://openalex.org/C68387754","wikidata":"https://www.wikidata.org/wiki/Q7271585","display_name":"Schedule","level":2,"score":0.5101630687713623},{"id":"https://openalex.org/C2780580889","wikidata":"https://www.wikidata.org/wiki/Q41363","display_name":"Panorama","level":2,"score":0.4760979413986206},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41116029024124146},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13675335049629211},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.12197449803352356},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1177/0974686218806724","doi":"https://doi.org/10.1177/0974686218806724","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0974686218806724","pdf_url":null,"source":{"id":"https://openalex.org/S4210198837","display_name":"Indian Journal of Corporate Governance","issn_l":"0974-6862","issn":["0974-6862","2454-2482"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indian Journal of Corporate Governance","raw_type":"journal-article"},{"id":"mag:3173900379","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3406859","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":"pmh:oai:RePEc:sae:ijcgvn:v:11:y:2018:i:2:p:135-158","doi":null,"is_oa":false,"landing_page_url":"https://journals.sagepub.com/doi/10.1177/0974686218806724","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":"mag:3173900379","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3406859","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":[{"score":0.9200000166893005,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":124,"referenced_works":["https://openalex.org/W6225020","https://openalex.org/W41402199","https://openalex.org/W174064527","https://openalex.org/W360951769","https://openalex.org/W369611493","https://openalex.org/W593048885","https://openalex.org/W606278881","https://openalex.org/W643136990","https://openalex.org/W650334025","https://openalex.org/W1252026613","https://openalex.org/W1262743830","https://openalex.org/W1482832337","https://openalex.org/W1489795050","https://openalex.org/W1497554145","https://openalex.org/W1499835603","https://openalex.org/W1504388325","https://openalex.org/W1532095289","https://openalex.org/W1532289425","https://openalex.org/W1539265701","https://openalex.org/W1589275176","https://openalex.org/W1605195636","https://openalex.org/W1605799734","https://openalex.org/W1767382651","https://openalex.org/W1790155661","https://openalex.org/W1964088631","https://openalex.org/W1964482017","https://openalex.org/W1972078990","https://openalex.org/W1975805572","https://openalex.org/W1981198914","https://openalex.org/W1988859512","https://openalex.org/W1990889500","https://openalex.org/W1993621964","https://openalex.org/W1996748585","https://openalex.org/W1998894336","https://openalex.org/W2000881501","https://openalex.org/W2009146663","https://openalex.org/W2016277191","https://openalex.org/W2017534921","https://openalex.org/W2018445866","https://openalex.org/W2022073428","https://openalex.org/W2022599205","https://openalex.org/W2031192471","https://openalex.org/W2034254055","https://openalex.org/W2038443646","https://openalex.org/W2038592892","https://openalex.org/W2044690759","https://openalex.org/W2045997261","https://openalex.org/W2056347066","https://openalex.org/W2059574175","https://openalex.org/W2062421963","https://openalex.org/W2062812660","https://openalex.org/W2064383381","https://openalex.org/W2065385521","https://openalex.org/W2065860583","https://openalex.org/W2067834085","https://openalex.org/W2069067161","https://openalex.org/W2077793781","https://openalex.org/W2080543064","https://openalex.org/W2085525634","https://openalex.org/W2087800045","https://openalex.org/W2091117372","https://openalex.org/W2094489856","https://openalex.org/W2094802631","https://openalex.org/W2101273523","https://openalex.org/W2106268913","https://openalex.org/W2110997644","https://openalex.org/W2113516022","https://openalex.org/W2116814236","https://openalex.org/W2118347726","https://openalex.org/W2120996730","https://openalex.org/W2125940589","https://openalex.org/W2125997216","https://openalex.org/W2130136629","https://openalex.org/W2132966654","https://openalex.org/W2135598708","https://openalex.org/W2138176779","https://openalex.org/W2146001463","https://openalex.org/W2148809109","https://openalex.org/W2149217505","https://openalex.org/W2149458473","https://openalex.org/W2152670203","https://openalex.org/W2162257936","https://openalex.org/W2163886747","https://openalex.org/W2165044361","https://openalex.org/W2165702019","https://openalex.org/W2165807113","https://openalex.org/W2169404954","https://openalex.org/W2169735609","https://openalex.org/W2178515749","https://openalex.org/W2189494808","https://openalex.org/W2234289267","https://openalex.org/W2243998147","https://openalex.org/W2312234358","https://openalex.org/W2313314829","https://openalex.org/W2337403921","https://openalex.org/W2491890116","https://openalex.org/W2518304542","https://openalex.org/W2556550855","https://openalex.org/W2608995070","https://openalex.org/W2741153047","https://openalex.org/W2764674196","https://openalex.org/W2891721089","https://openalex.org/W2954746829","https://openalex.org/W2992682378","https://openalex.org/W3087469684","https://openalex.org/W3121467171","https://openalex.org/W3122988631","https://openalex.org/W3123344732","https://openalex.org/W3123885360","https://openalex.org/W3124233976","https://openalex.org/W3124274053","https://openalex.org/W3139437868","https://openalex.org/W3157407122","https://openalex.org/W4206626133","https://openalex.org/W4230537794","https://openalex.org/W4235429337","https://openalex.org/W4243687158","https://openalex.org/W4249003381","https://openalex.org/W4254796933","https://openalex.org/W4254848309","https://openalex.org/W4288076309","https://openalex.org/W4300132280","https://openalex.org/W4300567392","https://openalex.org/W4302086460"],"related_works":["https://openalex.org/W4407486410","https://openalex.org/W4394955038","https://openalex.org/W7220586837","https://openalex.org/W4407534713","https://openalex.org/W2791640208","https://openalex.org/W2030720696","https://openalex.org/W4406077417","https://openalex.org/W7163515348","https://openalex.org/W3156904038","https://openalex.org/W7212259593"],"abstract_inverted_index":{"The":[0,64],"study":[1,26],"has":[2,17,41],"been":[3,18,42],"motivated":[4],"to":[5,93],"assay":[6],"the":[7,13,79,83],"selective":[8],"stakeholders\u2019":[9],"perceptions":[10],"on":[11,78],"whether":[12],"government":[14,58,80],"financial":[15],"audit":[16],"converted":[19],"into":[20],"forensic":[21],"audit.":[22],"Adopting":[23],"a":[24,32,37],"cross-sectional":[25],"design":[27],"with":[28,36],"survey":[29],"strategy":[30],"through":[31],"self-administered":[33],"interview":[34],"schedule":[35],"50-item":[38],"inventory,":[39],"data":[40],"collected":[43],"from":[44,53],"randomly":[45],"chosen":[46],"120":[47],"sample":[48],"respondents":[49],"having":[50],"equal":[51],"representations":[52],"two":[54],"groups\u2014current":[55],"and":[56,60,72,82,96],"retired":[57],"employees":[59],"businessmen":[61],"of":[62],"Tripura.":[63],"significant":[65],"statistical":[66],"results":[67],"have":[68,75],"concluded":[69],"that":[70],"corruption":[71],"accounting":[73,100],"slacks":[74],"important":[76],"impacts":[77],"audits,":[81],"latter":[84],"if":[85],"used":[86],"in":[87,98],"an":[88],"appropriate":[89],"manner":[90],"are":[91],"likely":[92],"detect":[94],"frauds":[95],"catalyse":[97],"bringing":[99],"reforms.":[101]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-11-29T00:00:00"}