{"id":"https://openalex.org/W3029088752","doi":"https://doi.org/10.2308/horizons-17-169","title":"Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?","display_name":"Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?","publication_year":2020,"publication_date":"2020-05-26","ids":{"openalex":"https://openalex.org/W3029088752","doi":"https://doi.org/10.2308/horizons-17-169","mag":"3029088752"},"language":"en","primary_location":{"id":"doi:10.2308/horizons-17-169","doi":"https://doi.org/10.2308/horizons-17-169","is_oa":false,"landing_page_url":"https://doi.org/10.2308/horizons-17-169","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5054217893","display_name":"Marcus R. Brooks","orcid":"https://orcid.org/0000-0002-7683-6504","observed_orcids":["https://orcid.org/0000-0002-7683-6504"]},"institutions":[{"id":"https://openalex.org/I26538001","display_name":"San Diego State University","ror":"https://ror.org/0264fdx42","country_code":"US","type":"education","lineage":["https://openalex.org/I26538001"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Marcus R. Brooks","raw_affiliation_strings":["San Diego State University"],"raw_orcid":"https://orcid.org/0000-0002-7683-6504","affiliations":[{"raw_affiliation_string":"San Diego State University","institution_ids":["https://openalex.org/I26538001"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059566209","display_name":"Stephanie A. Hairston","orcid":"https://orcid.org/0000-0002-8659-6196","observed_orcids":["https://orcid.org/0000-0002-8659-6196"]},"institutions":[{"id":"https://openalex.org/I39815113","display_name":"Georgia Southern University","ror":"https://ror.org/04agmb972","country_code":"US","type":"education","lineage":["https://openalex.org/I39815113"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stephanie A. Hairston","raw_affiliation_strings":["Georgia Southern University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgia Southern University","institution_ids":["https://openalex.org/I39815113"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004559738","display_name":"Phillip Kamau Njoroge","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I208081647","display_name":"Coastal Carolina University","ror":"https://ror.org/01621q256","country_code":"US","type":"education","lineage":["https://openalex.org/I208081647"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Phillip Kamau Njoroge","raw_affiliation_strings":["Coastal Carolina University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Coastal Carolina University","institution_ids":["https://openalex.org/I208081647"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057045924","display_name":"Ji Woo Ryou","orcid":"https://orcid.org/0000-0001-8871-8233","observed_orcids":["https://orcid.org/0000-0001-8871-8233"]},"institutions":[{"id":"https://openalex.org/I12097938","display_name":"West Virginia University","ror":"https://ror.org/011vxgd24","country_code":"US","type":"education","lineage":["https://openalex.org/I12097938"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ji Woo Ryou","raw_affiliation_strings":["West Virginia University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"West Virginia University","institution_ids":["https://openalex.org/I12097938"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0854,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91203949,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"34","issue":"3","first_page":"39","last_page":"59"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"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":0.9951000213623047,"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":0.004399999976158142,"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"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"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/general-counsel","display_name":"general counsel","score":0.9549999833106995},{"id":"https://openalex.org/keywords/audit-effort","display_name":"audit effort","score":0.7670000195503235},{"id":"https://openalex.org/keywords/audit-findings","display_name":"audit findings","score":0.8629999756813049},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.515999972820282},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8920000195503235},{"id":"https://openalex.org/keywords/top-management","display_name":"top management","score":0.460999995470047},{"id":"https://openalex.org/keywords/unqualified-audit-opinion","display_name":"unqualified audit opinion","score":0.8080000281333923},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4480000138282776}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8741514682769775},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7642611265182495},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7303923964500427},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.6268211007118225},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6147809624671936},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6098418831825256},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.6090335249900818},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5009539127349854},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4318050742149353},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.41654354333877563},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.41161036491394043},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.40234971046447754},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3769928812980652},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.09910577535629272},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/horizons-17-169","doi":"https://doi.org/10.2308/horizons-17-169","is_oa":false,"landing_page_url":"https://doi.org/10.2308/horizons-17-169","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","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":60,"referenced_works":["https://openalex.org/W175526708","https://openalex.org/W838013404","https://openalex.org/W1482308263","https://openalex.org/W1515531634","https://openalex.org/W1534816330","https://openalex.org/W1574283680","https://openalex.org/W1588153591","https://openalex.org/W1962518473","https://openalex.org/W1967164597","https://openalex.org/W1968941381","https://openalex.org/W1974628717","https://openalex.org/W1976892708","https://openalex.org/W1977704037","https://openalex.org/W1986187321","https://openalex.org/W1997789270","https://openalex.org/W2000578291","https://openalex.org/W2011869228","https://openalex.org/W2020970716","https://openalex.org/W2044500653","https://openalex.org/W2081724247","https://openalex.org/W2124295622","https://openalex.org/W2124544233","https://openalex.org/W2127724171","https://openalex.org/W2138290169","https://openalex.org/W2139122730","https://openalex.org/W2139521060","https://openalex.org/W2144545008","https://openalex.org/W2146234777","https://openalex.org/W2151428644","https://openalex.org/W2154904812","https://openalex.org/W2163146514","https://openalex.org/W2168165527","https://openalex.org/W2282618771","https://openalex.org/W2299370771","https://openalex.org/W2315439995","https://openalex.org/W2413715820","https://openalex.org/W2518440958","https://openalex.org/W2535327834","https://openalex.org/W2562063139","https://openalex.org/W2753174412","https://openalex.org/W2907764787","https://openalex.org/W3104953029","https://openalex.org/W3121178376","https://openalex.org/W3121192762","https://openalex.org/W3121807809","https://openalex.org/W3121849535","https://openalex.org/W3121884793","https://openalex.org/W3122193436","https://openalex.org/W3122547505","https://openalex.org/W3122944151","https://openalex.org/W3123005415","https://openalex.org/W3123251112","https://openalex.org/W3124958038","https://openalex.org/W3125271785","https://openalex.org/W3125291714","https://openalex.org/W3125324508","https://openalex.org/W3125688476","https://openalex.org/W3125712598","https://openalex.org/W7061352290","https://openalex.org/W7164654748"],"related_works":["https://openalex.org/W4312782768","https://openalex.org/W4296171841","https://openalex.org/W2613056453","https://openalex.org/W2728890649","https://openalex.org/W2914901471","https://openalex.org/W4415742461","https://openalex.org/W3171729207","https://openalex.org/W2618543937","https://openalex.org/W3122944151","https://openalex.org/W7212372303"],"abstract_inverted_index":{"SYNOPSIS":[0],"This":[1],"study":[2],"examines":[3],"whether":[4],"the":[5,52,56,72,91,110,130,137,150,155],"presence":[6,92],"of":[7,64,74,93],"a":[8],"general":[9],"counsel":[10],"(GC)":[11],"in":[12,31,68,95,136,154],"top":[13,32,69,97],"management":[14,33,70,98],"affects":[15],"audit":[16,19,49,103,118,132],"effort":[17,75,104],"and":[18,23,39],"outcomes.":[20],"Hopkins,":[21],"Maydew,":[22],"Venkatachalam":[24],"(2015)":[25],"find":[26,89],"that":[27,62,82,90,112,120,127],"firms":[28,65,114],"with":[29,66,102],"GCs":[30,67,94,128],"have":[34],"lower":[35],"financial":[36,43,57,83,138],"reporting":[37,44,58,139],"quality":[38],"tolerate":[40],"more":[41],"aggressive":[42],"practices,":[45],"which":[46],"likely":[47],"influences":[48],"risk.":[50],"Given":[51],"GCs'":[53],"influence":[54,129],"on":[55],"process,":[59],"we":[60],"posit":[61],"auditors":[63],"increase":[71],"amount":[73],"they":[76],"expend":[77],"to":[78],"provide":[79],"reasonable":[80],"assurance":[81],"statements":[84],"are":[85,147],"stated":[86],"fairly.":[87],"We":[88],"firms'":[96],"is":[99],"positively":[100],"associated":[101],"but":[105],"does":[106],"not":[107],"directly":[108],"affect":[109],"likelihood":[111],"these":[113],"will":[115],"receive":[116],"unqualified":[117],"opinions":[119],"contain":[121],"explanatory":[122],"language.":[123],"Our":[124],"findings":[125],"suggest":[126],"external":[131],"market":[133],"by":[134],"participating":[135],"process.":[140],"JEL":[141],"Classifications:":[142],"M42.":[143],"Data":[144,146],"Availability:":[145],"available":[148],"from":[149],"public":[151],"sources":[152],"cited":[153],"text.":[156]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-06-05T00:00:00"}
