{"id":"https://openalex.org/W2999652452","doi":"https://doi.org/10.29189/kaiajfai.19.4.4","title":"The Influence of Information System Audit Expert Input on Audit Risk","display_name":"The Influence of Information System Audit Expert Input on Audit Risk","publication_year":2019,"publication_date":"2019-12-31","ids":{"openalex":"https://openalex.org/W2999652452","doi":"https://doi.org/10.29189/kaiajfai.19.4.4","mag":"2999652452"},"language":"en","primary_location":{"id":"doi:10.29189/kaiajfai.19.4.4","doi":"https://doi.org/10.29189/kaiajfai.19.4.4","is_oa":false,"landing_page_url":"http://doi.org/10.29189/kaiajfai.19.4.4","pdf_url":null,"source":{"id":"https://openalex.org/S4306496440","display_name":"\uc7ac\ubb34\uc640\ud68c\uacc4\uc815\ubcf4\uc800\ub110","issn_l":"1738-7094","issn":["1738-7094"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["kci-registered"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Finance and Accounting Information","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/A5036300462","display_name":"Hyuk-Dae Kwon","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Hyukdae Kwon","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5036300462"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.2771917,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"19","issue":"4","first_page":"63","last_page":"79"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"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":0.9955999851226807,"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/T11734","display_name":"Decision Support System Applications","score":0.0010999999940395355,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0006000000284984708,"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/it-audit","display_name":"information systems auditing","score":0.8569999933242798},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.7450000047683716},{"id":"https://openalex.org/keywords/expert-opinion","display_name":"expert opinion","score":0.6359999775886536},{"id":"https://openalex.org/keywords/information-systems","display_name":"information systems","score":0.3440000116825104}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7305995225906372},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5189154148101807},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.5122446417808533},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.43775731325149536},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3941763639450073},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3511100709438324},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.33648136258125305},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3333491384983063},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.25031352043151855}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29189/kaiajfai.19.4.4","doi":"https://doi.org/10.29189/kaiajfai.19.4.4","is_oa":false,"landing_page_url":"http://doi.org/10.29189/kaiajfai.19.4.4","pdf_url":null,"source":{"id":"https://openalex.org/S4306496440","display_name":"\uc7ac\ubb34\uc640\ud68c\uacc4\uc815\ubcf4\uc800\ub110","issn_l":"1738-7094","issn":["1738-7094"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["kci-registered"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Finance and Accounting Information","raw_type":"journal-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":0,"referenced_works":[],"related_works":["https://openalex.org/W3161823948","https://openalex.org/W2403166101","https://openalex.org/W3133905246","https://openalex.org/W1806902909","https://openalex.org/W72843149","https://openalex.org/W7065503222","https://openalex.org/W351137568","https://openalex.org/W3017209570","https://openalex.org/W2776547450","https://openalex.org/W3009306888"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-07-28T07:46:37.118299","created_date":"2020-01-23T00:00:00"}