{"id":"https://openalex.org/W3125572832","doi":"https://doi.org/10.1016/j.jacceco.2014.09.001","title":"Issues raised by studying DeFond and Zhang: What should audit researchers do?","display_name":"Issues raised by studying DeFond and Zhang: What should audit researchers do?","publication_year":2014,"publication_date":"2014-09-16","ids":{"openalex":"https://openalex.org/W3125572832","doi":"https://doi.org/10.1016/j.jacceco.2014.09.001","mag":"3125572832"},"language":"en","primary_location":{"id":"doi:10.1016/j.jacceco.2014.09.001","doi":"https://doi.org/10.1016/j.jacceco.2014.09.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2014.09.001","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2491135","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021986500","display_name":"John B. Donovan","orcid":"https://orcid.org/0000-0002-8509-440X","observed_orcids":["https://orcid.org/0000-0002-8509-440X"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]},{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"John Donovan","raw_affiliation_strings":["a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058995509","display_name":"Richard M. Frankel","orcid":"https://orcid.org/0000-0001-6736-0738","observed_orcids":["https://orcid.org/0000-0001-6736-0738"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]},{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Richard Frankel","raw_affiliation_strings":["a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102984971","display_name":"Joshua A. Lee","orcid":"https://orcid.org/0009-0001-9737-5997","observed_orcids":["https://orcid.org/0009-0001-9737-5997"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]},{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joshua Lee","raw_affiliation_strings":["a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084744419","display_name":"Xiumin Martin","orcid":"https://orcid.org/0000-0001-6453-1132","observed_orcids":["https://orcid.org/0000-0001-6453-1132"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]},{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Xiumin Martin","raw_affiliation_strings":["a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5079308641","display_name":"Hojun Seo","orcid":"https://orcid.org/0000-0003-3754-6333","observed_orcids":["https://orcid.org/0000-0003-3754-6333"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]},{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Hojun Seo","raw_affiliation_strings":["a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a Olin Business School, Washington University in St. Louis, Campus Box 1133, One Brookings Drive, St. Louis, MO 63130-4899, USA","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"b College of Business, Florida State University, 821 Academic Way, Tallahassee, FL 32306-1110, USA","institution_ids":["https://openalex.org/I103163165"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5058995509"],"corresponding_institution_ids":["https://openalex.org/I103163165","https://openalex.org/I204465549"],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":31.1765,"has_fulltext":true,"cited_by_count":90,"citation_normalized_percentile":{"value":0.99463969,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"58","issue":"2-3","first_page":"327","last_page":"338"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0005000000237487257,"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/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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9700000286102295},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.8080000281333923},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6510000228881836},{"id":"https://openalex.org/keywords/externalities","display_name":"externalities","score":0.6669999957084656},{"id":"https://openalex.org/keywords/inefficiency","display_name":"inefficiency","score":0.5479999780654907},{"id":"https://openalex.org/keywords/public-company-accounting-oversight-board","display_name":"Public Company Accounting Oversight Board","score":0.7369999885559082},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.5839999914169312}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8878207802772522},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7529731392860413},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6866267919540405},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6825671195983887},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5834490656852722},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5717583894729614},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.5477288961410522},{"id":"https://openalex.org/C90329073","wikidata":"https://www.wikidata.org/wiki/Q914232","display_name":"Ask price","level":2,"score":0.48072126507759094},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.4588187336921692},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4273642897605896},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.4198983609676361},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3687930107116699},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14897421002388},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.058255523443222046},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","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}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.jacceco.2014.09.001","doi":"https://doi.org/10.1016/j.jacceco.2014.09.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jacceco.2014.09.001","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2491135","doi":"https://doi.org/10.2139/ssrn.2491135","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2491135","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:scholarsarchive.byu.edu:facpub-9402","doi":null,"is_oa":true,"landing_page_url":"https://scholarsarchive.byu.edu/facpub/8495","pdf_url":"https://scholarsarchive.byu.edu/context/facpub/article/9402/viewcontent/19_IssuesRaised.pdf","source":{"id":"https://openalex.org/S4377196308","display_name":"ScholarsArchive  (Brigham Young University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I100005738","host_organization_name":"Brigham Young University","host_organization_lineage":["https://openalex.org/I100005738"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Publications","raw_type":"text"},{"id":"pmh:oai:RePEc:eee:jaecon:v:58:y:2014:i:2:p:327-338","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0165410114000512","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.2491135","doi":"https://doi.org/10.2139/ssrn.2491135","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2491135","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5199999809265137}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":62,"referenced_works":["https://openalex.org/W46949361","https://openalex.org/W569640811","https://openalex.org/W1514369923","https://openalex.org/W1519266462","https://openalex.org/W1529624024","https://openalex.org/W1576500484","https://openalex.org/W1579344322","https://openalex.org/W1965808745","https://openalex.org/W1968050863","https://openalex.org/W1969661607","https://openalex.org/W1971580496","https://openalex.org/W1982089776","https://openalex.org/W1983313290","https://openalex.org/W1985804894","https://openalex.org/W2020336349","https://openalex.org/W2024860859","https://openalex.org/W2024990719","https://openalex.org/W2031738565","https://openalex.org/W2033608155","https://openalex.org/W2034309299","https://openalex.org/W2038085124","https://openalex.org/W2041722321","https://openalex.org/W2060080089","https://openalex.org/W2066418979","https://openalex.org/W2080743838","https://openalex.org/W2082039962","https://openalex.org/W2091115267","https://openalex.org/W2094262603","https://openalex.org/W2097488286","https://openalex.org/W2121639420","https://openalex.org/W2131740028","https://openalex.org/W2133856033","https://openalex.org/W2147560556","https://openalex.org/W2156109180","https://openalex.org/W2171247542","https://openalex.org/W2175530053","https://openalex.org/W2314866834","https://openalex.org/W2318009276","https://openalex.org/W2613951273","https://openalex.org/W2735162830","https://openalex.org/W2791651108","https://openalex.org/W2890519153","https://openalex.org/W3121143499","https://openalex.org/W3121224750","https://openalex.org/W3121272464","https://openalex.org/W3121319242","https://openalex.org/W3121370749","https://openalex.org/W3121562605","https://openalex.org/W3121722682","https://openalex.org/W3121795439","https://openalex.org/W3121908224","https://openalex.org/W3122981732","https://openalex.org/W3123336139","https://openalex.org/W3124046884","https://openalex.org/W3124565859","https://openalex.org/W3124692538","https://openalex.org/W4234110527","https://openalex.org/W4238194361","https://openalex.org/W4245045968","https://openalex.org/W4256182068","https://openalex.org/W6619817670","https://openalex.org/W6888825316"],"related_works":["https://openalex.org/W3121143499","https://openalex.org/W2262430461","https://openalex.org/W3176033069","https://openalex.org/W4291570793","https://openalex.org/W3081577399","https://openalex.org/W4239155688","https://openalex.org/W7110856310","https://openalex.org/W7217676140","https://openalex.org/W2554411926","https://openalex.org/W2898626356"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":11},{"year":2015,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2021-02-01T00:00:00"}
