{"id":"https://openalex.org/W3121394017","doi":"https://doi.org/10.1007/s11156-016-0576-y","title":"Diversification by the audit offices in the US and its impact on audit quality","display_name":"Diversification by the audit offices in the US and its impact on audit quality","publication_year":2016,"publication_date":"2016-04-27","ids":{"openalex":"https://openalex.org/W3121394017","doi":"https://doi.org/10.1007/s11156-016-0576-y","mag":"3121394017"},"language":"en","primary_location":{"id":"doi:10.1007/s11156-016-0576-y","doi":"https://doi.org/10.1007/s11156-016-0576-y","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11156-016-0576-y","pdf_url":null,"source":{"id":"https://openalex.org/S62110574","display_name":"Review of Quantitative Finance and Accounting","issn_l":"0924-865X","issn":["0924-865X","1573-7179"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Quantitative Finance and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2157681","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032805131","display_name":"Sharad C. Asthana","orcid":"https://orcid.org/0000-0002-7086-6219","observed_orcids":["https://orcid.org/0000-0002-7086-6219"]},"institutions":[{"id":"https://openalex.org/I45438204","display_name":"The University of Texas at San Antonio","ror":"https://ror.org/01kd65564","country_code":"US","type":"education","lineage":["https://openalex.org/I45438204"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Sharad Asthana","raw_affiliation_strings":["Department of Accounting, College of Business, University of Texas at San Antonio, One UTSA Circle, San Antonio, TX, 78249, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business, University of Texas at San Antonio, One UTSA Circle, San Antonio, TX, 78249, USA","institution_ids":["https://openalex.org/I45438204"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5032805131"],"corresponding_institution_ids":["https://openalex.org/I45438204"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":3.8088,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93038218,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"48","issue":"4","first_page":"1003","last_page":"1030"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"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":0.9984999895095825,"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":0.00139999995008111,"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":0.0,"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-quality","display_name":"audit quality","score":0.9950000047683716},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.75},{"id":"https://openalex.org/keywords/earnings-expectations","display_name":"earnings expectations","score":0.8100000023841858},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.8529999852180481},{"id":"https://openalex.org/keywords/sec-comment-letters","display_name":"SEC comment letters","score":0.9670000076293945},{"id":"https://openalex.org/keywords/going-concern-opinion","display_name":"going concern opinion","score":0.8970000147819519},{"id":"https://openalex.org/keywords/industry-similarity","display_name":"industry similarity","score":0.44600000977516174},{"id":"https://openalex.org/keywords/big-4-audit-firms","display_name":"Big 4 audit firms","score":0.8450000286102295}],"concepts":[{"id":"https://openalex.org/C180916674","wikidata":"https://www.wikidata.org/wiki/Q3711935","display_name":"Diversification (marketing strategy)","level":2,"score":0.8247418999671936},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7193065881729126},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.698827862739563},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6806668043136597},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6601066589355469},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6295462250709534},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.561049222946167},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5487478971481323},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.5434650778770447},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.48991459608078003},{"id":"https://openalex.org/C80515813","wikidata":"https://www.wikidata.org/wiki/Q1134763","display_name":"Corporate finance","level":2,"score":0.45889899134635925},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.45390546321868896},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3009072542190552},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2960944175720215},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2146632969379425}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s11156-016-0576-y","doi":"https://doi.org/10.1007/s11156-016-0576-y","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11156-016-0576-y","pdf_url":null,"source":{"id":"https://openalex.org/S62110574","display_name":"Review of Quantitative Finance and Accounting","issn_l":"0924-865X","issn":["0924-865X","1573-7179"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Quantitative Finance and Accounting","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2157681","doi":"https://doi.org/10.2139/ssrn.2157681","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2157681","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"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":"posted-content"},{"id":"pmh:oai:RePEc:kap:rqfnac:v:48:y:2017:i:4:d:10.1007_s11156-016-0576-y","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s11156-016-0576-y","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":"article"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2157681","doi":"https://doi.org/10.2139/ssrn.2157681","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2157681","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"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":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":88,"referenced_works":["https://openalex.org/W86098697","https://openalex.org/W86626042","https://openalex.org/W1504129344","https://openalex.org/W1549093964","https://openalex.org/W1572028428","https://openalex.org/W1588846094","https://openalex.org/W1603811794","https://openalex.org/W1650431508","https://openalex.org/W1967473967","https://openalex.org/W1980154148","https://openalex.org/W1980393914","https://openalex.org/W1985687051","https://openalex.org/W1986187321","https://openalex.org/W1990333450","https://openalex.org/W1991074390","https://openalex.org/W1991765332","https://openalex.org/W1991898755","https://openalex.org/W1995434879","https://openalex.org/W1999118435","https://openalex.org/W2002882259","https://openalex.org/W2017505759","https://openalex.org/W2023709878","https://openalex.org/W2034844274","https://openalex.org/W2036301387","https://openalex.org/W2040125617","https://openalex.org/W2040198418","https://openalex.org/W2041644557","https://openalex.org/W2042790919","https://openalex.org/W2047134779","https://openalex.org/W2048219031","https://openalex.org/W2049324641","https://openalex.org/W2055836025","https://openalex.org/W2058805872","https://openalex.org/W2059004723","https://openalex.org/W2061977616","https://openalex.org/W2064948352","https://openalex.org/W2069812710","https://openalex.org/W2072255121","https://openalex.org/W2074150594","https://openalex.org/W2074933937","https://openalex.org/W2078602970","https://openalex.org/W2081291310","https://openalex.org/W2084887046","https://openalex.org/W2085563972","https://openalex.org/W2087327873","https://openalex.org/W2087440461","https://openalex.org/W2092725059","https://openalex.org/W2098725102","https://openalex.org/W2113338328","https://openalex.org/W2118424021","https://openalex.org/W2122095216","https://openalex.org/W2122679534","https://openalex.org/W2123709218","https://openalex.org/W2152596199","https://openalex.org/W2156522332","https://openalex.org/W2165482761","https://openalex.org/W2169650533","https://openalex.org/W2592974517","https://openalex.org/W3048226814","https://openalex.org/W3121131820","https://openalex.org/W3121143499","https://openalex.org/W3121208486","https://openalex.org/W3121337729","https://openalex.org/W3121508809","https://openalex.org/W3121755104","https://openalex.org/W3121986822","https://openalex.org/W3122134169","https://openalex.org/W3122141067","https://openalex.org/W3122193436","https://openalex.org/W3122203173","https://openalex.org/W3122458461","https://openalex.org/W3122496179","https://openalex.org/W3122608391","https://openalex.org/W3123231476","https://openalex.org/W3123850974","https://openalex.org/W3124121858","https://openalex.org/W3124170598","https://openalex.org/W3124536214","https://openalex.org/W3124783532","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3125488543","https://openalex.org/W3125497950","https://openalex.org/W3125629515","https://openalex.org/W3125692655","https://openalex.org/W4206237786","https://openalex.org/W4285719527","https://openalex.org/W4298327441"],"related_works":["https://openalex.org/W1929636654","https://openalex.org/W2800167719","https://openalex.org/W2794713100","https://openalex.org/W2793567841","https://openalex.org/W7100102501","https://openalex.org/W1946095622","https://openalex.org/W3009713701","https://openalex.org/W3209291060","https://openalex.org/W2636120886","https://openalex.org/W7164252248"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2021-02-01T00:00:00"}
