{"id":"https://openalex.org/W3095993495","doi":"https://doi.org/10.1111/ijau.12210","title":"The impact of assurance on compliance management systems on bank directors' decisions","display_name":"The impact of assurance on compliance management systems on bank directors' decisions","publication_year":2020,"publication_date":"2020-10-25","ids":{"openalex":"https://openalex.org/W3095993495","doi":"https://doi.org/10.1111/ijau.12210","mag":"3095993495"},"language":"en","primary_location":{"id":"doi:10.1111/ijau.12210","doi":"https://doi.org/10.1111/ijau.12210","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12210","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12210","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12210","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085825092","display_name":"Reiner Quick","orcid":"https://orcid.org/0000-0002-5685-6583","observed_orcids":["https://orcid.org/0000-0002-5685-6583"]},"institutions":[{"id":"https://openalex.org/I31512782","display_name":"Technische Universit\u00e4t Darmstadt","ror":"https://ror.org/05n911h24","country_code":"DE","type":"education","lineage":["https://openalex.org/I31512782"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Reiner Quick","raw_affiliation_strings":["Department of Accounting and Auditing, Darmstadt University of Technology, Darmstadt, Germany"],"raw_orcid":"https://orcid.org/0000-0002-5685-6583","affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Darmstadt University of Technology, Darmstadt, Germany","institution_ids":["https://openalex.org/I31512782"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024706934","display_name":"Sanjar Sayar","orcid":"https://orcid.org/0000-0003-4345-4224","observed_orcids":["https://orcid.org/0000-0003-4345-4224"]},"institutions":[{"id":"https://openalex.org/I31512782","display_name":"Technische Universit\u00e4t Darmstadt","ror":"https://ror.org/05n911h24","country_code":"DE","type":"education","lineage":["https://openalex.org/I31512782"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Sanjar Sayar","raw_affiliation_strings":["Department of Accounting and Auditing, Darmstadt University of Technology, Darmstadt, Germany"],"raw_orcid":"https://orcid.org/0000-0003-4345-4224","affiliations":[{"raw_affiliation_string":"Department of Accounting and Auditing, Darmstadt University of Technology, Darmstadt, Germany","institution_ids":["https://openalex.org/I31512782"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085825092"],"corresponding_institution_ids":["https://openalex.org/I31512782"],"apc_list":{"value":2500,"currency":"USD","value_usd":2500},"apc_paid":{"value":2500,"currency":"USD","value_usd":2500},"fwci":3.2518,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.92226722,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"25","issue":"1","first_page":"3","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8446999788284302,"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":0.8446999788284302,"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":0.06129999831318855,"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/T14154","display_name":"finance, banking, and market dynamics","score":0.020999999716877937,"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/compliance-management-systems","display_name":"compliance systems","score":0.9850000143051147},{"id":"https://openalex.org/keywords/assurance","display_name":"assurance","score":0.800000011920929},{"id":"https://openalex.org/keywords/bank-directors","display_name":"bank directors","score":0.7960000038146973},{"id":"https://openalex.org/keywords/credit-decisions","display_name":"credit decision-making","score":0.6830000281333923},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.49399998784065247},{"id":"https://openalex.org/keywords/assurance-providers","display_name":"assurance providers","score":0.6489999890327454},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.9110000133514404},{"id":"https://openalex.org/keywords/third-party-assurance","display_name":"third-party assurance","score":0.8199999928474426},{"id":"https://openalex.org/keywords/assurance-levels","display_name":"assurance levels","score":0.9750000238418579},{"id":"https://openalex.org/keywords/decision-usefulness","display_name":"decision usefulness","score":0.6850000023841858},{"id":"https://openalex.org/keywords/corporate-scandals","display_name":"corporate scandals","score":0.6000000238418579},{"id":"https://openalex.org/keywords/german-banks","display_name":"German banks","score":0.652999997138977}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7329815626144409},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6820600032806396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6677837371826172},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5791512727737427},{"id":"https://openalex.org/C106436119","wikidata":"https://www.wikidata.org/wiki/Q836575","display_name":"Quality assurance","level":3,"score":0.46695762872695923},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.42169368267059326},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.41699695587158203},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24810022115707397},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.23849356174468994},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11210516095161438},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09210634231567383},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":10,"locations":[{"id":"doi:10.1111/ijau.12210","doi":"https://doi.org/10.1111/ijau.12210","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12210","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12210","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},{"id":"pmh:oai:tuprints.ulb.tu-darmstadt.de:17818","doi":null,"is_oa":true,"landing_page_url":"https://tuprints.ulb.tu-darmstadt.de/17818/1/IJAU_IJAU12210.pdf","pdf_url":"https://tuprints.ulb.tu-darmstadt.de/17818/1/IJAU_IJAU12210.pdf","source":{"id":"https://openalex.org/S4306401590","display_name":"Technischen Universit\u00e4t Darmstadt","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:3208098565","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/dar/wpaper/123617.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306524990","display_name":"Publications of Darmstadt Technical University, Institute for Business Studies (BWL)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Publications of Darmstadt Technical University, Institute for Business Studies (BWL)","raw_type":null},{"id":"pmh:oai:RePEc:dar:wpaper:123617","doi":null,"is_oa":false,"landing_page_url":"https://onlinelibrary.wiley.com/doi/full/10.1111/ijau.12210","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":"preprint"},{"id":"pmh:oai:RePEc:dar:wpaper:142108","doi":null,"is_oa":false,"landing_page_url":"https://tuprints.ulb.tu-darmstadt.de/17818","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":"preprint"},{"id":"pmh:oai:econstor.eu:10419/233712","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/233712","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"pmh:oai:tubiblio.ulb.tu-darmstadt.de:123617","doi":null,"is_oa":false,"landing_page_url":"http://tubiblio.ulb.tu-darmstadt.de/123617/","pdf_url":null,"source":{"id":"https://openalex.org/S4377196390","display_name":"TUbilio (Technical University of Darmstadt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Artikel"},{"id":"pmh:oai:tubiblio.ulb.tu-darmstadt.de:142108","doi":null,"is_oa":false,"landing_page_url":"http://tubiblio.ulb.tu-darmstadt.de/142108/","pdf_url":null,"source":{"id":"https://openalex.org/S4377196390","display_name":"TUbilio (Technical University of Darmstadt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Artikel"},{"id":"pmh:oai:tuprints.ulb.tu-darmstadt.de:tuda/6939","doi":null,"is_oa":false,"landing_page_url":"https://doi.org/10.26083/tuprints-00017818","pdf_url":null,"source":{"id":"https://openalex.org/S4306401590","display_name":"Technischen Universit\u00e4t Darmstadt","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"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"},{"id":"doi:10.26083/tuprints-00017818","doi":"https://doi.org/10.26083/tuprints-00017818","is_oa":true,"landing_page_url":"https://doi.org/10.26083/tuprints-00017818","pdf_url":null,"source":{"id":"https://openalex.org/S4306401590","display_name":"Technischen Universit\u00e4t Darmstadt","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I31512782","host_organization_name":"Technische Universit\u00e4t Darmstadt","host_organization_lineage":["https://openalex.org/I31512782"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.1111/ijau.12210","doi":"https://doi.org/10.1111/ijau.12210","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12210","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12210","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3095993495.pdf","grobid_xml":"https://content.openalex.org/works/W3095993495.grobid-xml"},"referenced_works_count":112,"referenced_works":["https://openalex.org/W97210008","https://openalex.org/W335556237","https://openalex.org/W1486012174","https://openalex.org/W1490849707","https://openalex.org/W1509897070","https://openalex.org/W1543796430","https://openalex.org/W1548852428","https://openalex.org/W1554564391","https://openalex.org/W1563334804","https://openalex.org/W1579849122","https://openalex.org/W1593397489","https://openalex.org/W1759097521","https://openalex.org/W1956175340","https://openalex.org/W1964955678","https://openalex.org/W1965278510","https://openalex.org/W1966013003","https://openalex.org/W1967155871","https://openalex.org/W1970723383","https://openalex.org/W1972070861","https://openalex.org/W1972105880","https://openalex.org/W1982754923","https://openalex.org/W1983462254","https://openalex.org/W1983590711","https://openalex.org/W1987272330","https://openalex.org/W1987604705","https://openalex.org/W1987969242","https://openalex.org/W1989679968","https://openalex.org/W1993331512","https://openalex.org/W1995883392","https://openalex.org/W2005841474","https://openalex.org/W2007618590","https://openalex.org/W2011769542","https://openalex.org/W2011790303","https://openalex.org/W2013974187","https://openalex.org/W2014614982","https://openalex.org/W2015938678","https://openalex.org/W2022923626","https://openalex.org/W2030947412","https://openalex.org/W2033135632","https://openalex.org/W2036383294","https://openalex.org/W2050014310","https://openalex.org/W2055013323","https://openalex.org/W2058280607","https://openalex.org/W2060443474","https://openalex.org/W2063551454","https://openalex.org/W2075368505","https://openalex.org/W2075427888","https://openalex.org/W2076466769","https://openalex.org/W2078376025","https://openalex.org/W2078999914","https://openalex.org/W2088414541","https://openalex.org/W2090248328","https://openalex.org/W2097978394","https://openalex.org/W2099032493","https://openalex.org/W2099115353","https://openalex.org/W2105247327","https://openalex.org/W2110973182","https://openalex.org/W2110994633","https://openalex.org/W2115145071","https://openalex.org/W2124785073","https://openalex.org/W2132932866","https://openalex.org/W2135145546","https://openalex.org/W2136201088","https://openalex.org/W2150675835","https://openalex.org/W2154516135","https://openalex.org/W2162012454","https://openalex.org/W2162465296","https://openalex.org/W2166211845","https://openalex.org/W2194364193","https://openalex.org/W2196182302","https://openalex.org/W2258721947","https://openalex.org/W2296379027","https://openalex.org/W2340564116","https://openalex.org/W2344226901","https://openalex.org/W2492227863","https://openalex.org/W2493101627","https://openalex.org/W2522966396","https://openalex.org/W2563337406","https://openalex.org/W2568814549","https://openalex.org/W2574307731","https://openalex.org/W2576601439","https://openalex.org/W2607050725","https://openalex.org/W2610290324","https://openalex.org/W2752704646","https://openalex.org/W2794710715","https://openalex.org/W2883180932","https://openalex.org/W2884548892","https://openalex.org/W2895761397","https://openalex.org/W2902747507","https://openalex.org/W2920754302","https://openalex.org/W3008141030","https://openalex.org/W3033663494","https://openalex.org/W3049062316","https://openalex.org/W3121247709","https://openalex.org/W3121368224","https://openalex.org/W3121588162","https://openalex.org/W3121864606","https://openalex.org/W3122060417","https://openalex.org/W3123142049","https://openalex.org/W3123217102","https://openalex.org/W3123591859","https://openalex.org/W3124548926","https://openalex.org/W3124654636","https://openalex.org/W3125200617","https://openalex.org/W3125933766","https://openalex.org/W4229752367","https://openalex.org/W4230105953","https://openalex.org/W4231422762","https://openalex.org/W4236839222","https://openalex.org/W4239928337","https://openalex.org/W4251791254","https://openalex.org/W4252413120"],"related_works":["https://openalex.org/W3210309950","https://openalex.org/W4394997881","https://openalex.org/W2622956576","https://openalex.org/W2049874719","https://openalex.org/W7164660112","https://openalex.org/W2104949619","https://openalex.org/W6887913491","https://openalex.org/W2039513763","https://openalex.org/W4405414690","https://openalex.org/W6927063075"],"abstract_inverted_index":{"Numerous":[0],"corporate":[1],"scandals,":[2],"in":[3,209],"conjunction":[4],"with":[5,59,156,169],"managerial":[6],"misbehavior,":[7],"demonstrate":[8],"the":[9,17,25,40,45,71,97,106,157,170,183,186,189,199],"need":[10],"for":[11,207],"compliance":[12,211],"management":[13],"systems":[14],"(CMS)":[15],"and":[16,35,37,44,63,75,82,105,113,132,146,216],"relevance":[18],"of":[19,27,42,47,84,108,149,159,188,201,205],"CMS":[20,28,126,136,202],"assurance.":[21,120,138],"This":[22],"study":[23],"investigates":[24],"impact":[26,187],"assurance":[29,49,98,109,160,171,176,190],"on":[30,70],"German":[31],"bank":[32,61,129],"directors'":[33,130],"perceptions":[34,131],"decisions,":[36,133],"analyzes":[38],"whether":[39],"type":[41],"assurer":[43],"level":[46,107,191],"provided":[48],"are":[50,153,167,192,204],"relevant.":[51],"For":[52],"this":[53],"purpose,":[54],"we":[55,140],"conducted":[56],"an":[57,179],"experiment":[58],"105":[60],"directors":[62,174],"used":[64],"ANOVA":[65],"to":[66,135],"analyze":[67],"their":[68,76],"reliance":[69],"hypothetical":[72],"company's":[73],"CMS,":[74],"decisions":[77],"regarding":[78,185],"credit":[79],"granting,":[80],"purchase,":[81],"recommendation":[83],"shares.":[85],"We":[86],"chose":[87],"a":[88,115],"2":[89,91],"\u00d7":[90],"+":[92],"1":[93],"between\u2010subjects":[94],"design,":[95],"manipulating":[96],"provider":[99],"(audit":[100],"firm":[101],"vs.":[102,111],"third":[103],"party)":[104],"(limited":[110],"reasonable),":[112],"adding":[114],"control":[116],"condition":[117],"without":[118,137],"any":[119],"Our":[121],"results":[122],"suggest":[123],"that":[124,142],"assured":[125],"positively":[127],"affect":[128],"compared":[134],"Furthermore,":[139],"find":[141],"our":[143,150],"perception":[144],"measure":[145],"all":[147],"three":[148],"decision":[151,165],"measures":[152,166],"strongly":[154],"associated":[155,168],"choice":[158],"provider,":[161],"but":[162],"only":[163],"two":[164],"level.":[172],"Bank":[173],"prefer":[175],"provision":[177],"by":[178],"audit":[180],"firm,":[181],"whereas":[182],"findings":[184],"inconclusive.":[193],"The":[194],"study's":[195],"results,":[196],"which":[197],"confirm":[198],"decision\u2010usefulness":[200],"assurance,":[203],"interest":[206],"managers,":[208],"particular":[210],"officers,":[212],"auditors,":[213],"creditors,":[214],"regulators,":[215],"academics.":[217]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2020-11-09T00:00:00"}