{"id":"https://openalex.org/W2986092268","doi":null,"title":"How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?","display_name":"How Does The Audit Report's Structure Affect Nonprofessional Investors' Attention To Its Content?","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2986092268","mag":"2986092268"},"language":"en","primary_location":{"id":"mag:2986092268","doi":null,"is_oa":false,"landing_page_url":"https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1347&context=etd","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5004375945","display_name":"Brian Matthew Goodson","orcid":"https://orcid.org/0000-0002-2539-6166","observed_orcids":["https://orcid.org/0000-0002-2539-6166"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Brian M. Goodson","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2539-6166","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5004375945"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.576,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.86563376,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.00039999998989515007,"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"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-report-structure","display_name":"audit report structure","score":0.9419999718666077},{"id":"https://openalex.org/keywords/non-professional-investors","display_name":"non-professional investors","score":0.9750000238418579},{"id":"https://openalex.org/keywords/investor-attention","display_name":"investor attention","score":0.9769999980926514},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5839999914169312},{"id":"https://openalex.org/keywords/information-processing","display_name":"information processing","score":0.3970000147819519}],"concepts":[{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.765473484992981},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6278800964355469},{"id":"https://openalex.org/C2778152352","wikidata":"https://www.wikidata.org/wiki/Q5165061","display_name":"Content (measure theory)","level":2,"score":0.5022523403167725},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47947534918785095},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46112295985221863},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3583596348762512},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.09987586736679077},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2986092268","doi":null,"is_oa":false,"landing_page_url":"https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1347&context=etd","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":80,"referenced_works":["https://openalex.org/W156202418","https://openalex.org/W1539566957","https://openalex.org/W1554847136","https://openalex.org/W1597676647","https://openalex.org/W1797347711","https://openalex.org/W1966204280","https://openalex.org/W1967205961","https://openalex.org/W1968726152","https://openalex.org/W1975450585","https://openalex.org/W1976441470","https://openalex.org/W1978475561","https://openalex.org/W1984022436","https://openalex.org/W1993325457","https://openalex.org/W1996970777","https://openalex.org/W2007047570","https://openalex.org/W2007821284","https://openalex.org/W2013958419","https://openalex.org/W2021005948","https://openalex.org/W2022256109","https://openalex.org/W2024710858","https://openalex.org/W2025609365","https://openalex.org/W2042948840","https://openalex.org/W2044030706","https://openalex.org/W2051395165","https://openalex.org/W2056533510","https://openalex.org/W2058148914","https://openalex.org/W2058823079","https://openalex.org/W2061683959","https://openalex.org/W2063535377","https://openalex.org/W2063696709","https://openalex.org/W2072239772","https://openalex.org/W2091706550","https://openalex.org/W2094391575","https://openalex.org/W2097575985","https://openalex.org/W2100068662","https://openalex.org/W2116146325","https://openalex.org/W2120277987","https://openalex.org/W2126302787","https://openalex.org/W2126634086","https://openalex.org/W2128347831","https://openalex.org/W2128715479","https://openalex.org/W2128929122","https://openalex.org/W2136958493","https://openalex.org/W2138921773","https://openalex.org/W2141708418","https://openalex.org/W2150228737","https://openalex.org/W2152427206","https://openalex.org/W2153819890","https://openalex.org/W2155682078","https://openalex.org/W2156122529","https://openalex.org/W2157220499","https://openalex.org/W2157340674","https://openalex.org/W2165490316","https://openalex.org/W2168041927","https://openalex.org/W2171036725","https://openalex.org/W2178782964","https://openalex.org/W2249642518","https://openalex.org/W2294323088","https://openalex.org/W2320544309","https://openalex.org/W2752099845","https://openalex.org/W2910700383","https://openalex.org/W3121334931","https://openalex.org/W3121485472","https://openalex.org/W3121576140","https://openalex.org/W3121900494","https://openalex.org/W3122078363","https://openalex.org/W3122109296","https://openalex.org/W3122203937","https://openalex.org/W3122373598","https://openalex.org/W3122496179","https://openalex.org/W3122778897","https://openalex.org/W3122801308","https://openalex.org/W3123083350","https://openalex.org/W3123217102","https://openalex.org/W3123770899","https://openalex.org/W3123897291","https://openalex.org/W3124293565","https://openalex.org/W3124613598","https://openalex.org/W3124655772","https://openalex.org/W3125976383"],"related_works":["https://openalex.org/W2279481639","https://openalex.org/W4411386444","https://openalex.org/W5946585","https://openalex.org/W647109453","https://openalex.org/W1534607033","https://openalex.org/W561096996","https://openalex.org/W2983603837","https://openalex.org/W1593896910","https://openalex.org/W7038672705","https://openalex.org/W1491496261"],"abstract_inverted_index":null,"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2019-11-22T00:00:00"}
