{"id":"https://openalex.org/W3091603263","doi":"https://doi.org/10.1108/978-1-78973-417-120201009","title":"Agency Theory and Fraud","display_name":"Agency Theory and Fraud","publication_year":2020,"publication_date":"2020-09-29","ids":{"openalex":"https://openalex.org/W3091603263","doi":"https://doi.org/10.1108/978-1-78973-417-120201009","mag":"3091603263"},"language":"en","primary_location":{"id":"doi:10.1108/978-1-78973-417-120201009","doi":"https://doi.org/10.1108/978-1-78973-417-120201009","is_oa":false,"landing_page_url":"https://doi.org/10.1108/978-1-78973-417-120201009","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Fraud Exposed","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4205917908","display_name":"Corporate Fraud Exposed"},"type":"book-chapter","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/A5038596987","display_name":"Chiraz Ben Ali","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Chiraz Ben Ali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5038596987"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.9401,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.99177921,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":92,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"149","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.5425000190734863,"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"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.5425000190734863,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.15449999272823334,"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/T10019","display_name":"Corporate Finance and Governance","score":0.08290000259876251,"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/agency-theory","display_name":"agency theory","score":0.996999979019165},{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.9589999914169312},{"id":"https://openalex.org/keywords/principal-agent-relationship","display_name":"principal-agent relationship","score":0.7710000276565552},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.46399998664855957}],"concepts":[{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.6892620921134949},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39512598514556885},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.328818142414093},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.3211624026298523},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2950807213783264},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.23676657676696777},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1574864387512207}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/978-1-78973-417-120201009","doi":"https://doi.org/10.1108/978-1-78973-417-120201009","is_oa":false,"landing_page_url":"https://doi.org/10.1108/978-1-78973-417-120201009","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Fraud Exposed","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.46149998903274536,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W81372534","https://openalex.org/W1576247630","https://openalex.org/W1597566807","https://openalex.org/W1968523012","https://openalex.org/W2031873845","https://openalex.org/W2048672025","https://openalex.org/W2053121708","https://openalex.org/W2060518942","https://openalex.org/W2060715914","https://openalex.org/W2060830173","https://openalex.org/W2081277205","https://openalex.org/W2088111862","https://openalex.org/W2095299437","https://openalex.org/W2096242048","https://openalex.org/W2108817771","https://openalex.org/W2120552721","https://openalex.org/W2120744852","https://openalex.org/W2122859704","https://openalex.org/W2131538393","https://openalex.org/W2146557732","https://openalex.org/W2156109180","https://openalex.org/W2170182440","https://openalex.org/W2404592689","https://openalex.org/W2480030500","https://openalex.org/W2492766437","https://openalex.org/W2538500242","https://openalex.org/W2610957969","https://openalex.org/W2621123276","https://openalex.org/W2752617332","https://openalex.org/W2892146321","https://openalex.org/W2912293881","https://openalex.org/W2950979331","https://openalex.org/W3033171239","https://openalex.org/W3109779768","https://openalex.org/W3120973187","https://openalex.org/W3121332075","https://openalex.org/W3121706722","https://openalex.org/W3121722682","https://openalex.org/W3121993700","https://openalex.org/W3122330270","https://openalex.org/W3122794793","https://openalex.org/W3123091495","https://openalex.org/W3123562738","https://openalex.org/W3123938212","https://openalex.org/W3124144162","https://openalex.org/W3126123247","https://openalex.org/W4249832397"],"related_works":["https://openalex.org/W7108203942","https://openalex.org/W4235361019","https://openalex.org/W4297923417","https://openalex.org/W3196748895","https://openalex.org/W3090762944","https://openalex.org/W4380091730","https://openalex.org/W3091048603","https://openalex.org/W4293703643","https://openalex.org/W4309533385","https://openalex.org/W4416820626"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-10-08T00:00:00"}
