{"id":"https://openalex.org/W3199750830","doi":"https://doi.org/10.2308/jiar-2021-034","title":"Trust in Fair Value Accounting: Evidence from the Field","display_name":"Trust in Fair Value Accounting: Evidence from the Field","publication_year":2021,"publication_date":"2021-09-01","ids":{"openalex":"https://openalex.org/W3199750830","doi":"https://doi.org/10.2308/jiar-2021-034","mag":"3199750830"},"language":"en","primary_location":{"id":"doi:10.2308/jiar-2021-034","doi":"https://doi.org/10.2308/jiar-2021-034","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jiar-2021-034","pdf_url":null,"source":{"id":"https://openalex.org/S127536956","display_name":"Journal of International Accounting Research","issn_l":"1542-6297","issn":["1542-6297","1558-8025"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-3"],"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":"Journal of International Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3924057_code112917.pdf?abstractid=3924057&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030366272","display_name":"Clarence Goh","orcid":"https://orcid.org/0000-0002-0051-7574","observed_orcids":["https://orcid.org/0000-0002-0051-7574"]},"institutions":[{"id":"https://openalex.org/I79891267","display_name":"Singapore Management University","ror":"https://ror.org/050qmg959","country_code":"SG","type":"education","lineage":["https://openalex.org/I79891267"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Clarence Goh","raw_affiliation_strings":["Singapore Management University"],"raw_orcid":"https://orcid.org/0000-0002-0051-7574","affiliations":[{"raw_affiliation_string":"Singapore Management University","institution_ids":["https://openalex.org/I79891267"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111387313","display_name":"Chu Yeong Lim","orcid":"https://orcid.org/0000-0003-3564-7878","observed_orcids":["https://orcid.org/0000-0003-3564-7878"]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Chu Yeong Lim","raw_affiliation_strings":["Nanyang Technological University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University","institution_ids":["https://openalex.org/I172675005"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017222712","display_name":"Jeffrey Ng","orcid":"https://orcid.org/0000-0003-1430-3646","observed_orcids":["https://orcid.org/0000-0003-1430-3646"]},"institutions":[{"id":"https://openalex.org/I14243506","display_name":"Hong Kong Polytechnic University","ror":"https://ror.org/0030zas98","country_code":"HK","type":"education","lineage":["https://openalex.org/I14243506"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Jeffrey Ng","raw_affiliation_strings":["The Hong Kong Polytechnic University"],"raw_orcid":"https://orcid.org/0000-0003-1430-3646","affiliations":[{"raw_affiliation_string":"The Hong Kong Polytechnic University","institution_ids":["https://openalex.org/I14243506"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110446687","display_name":"Gary Pan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79891267","display_name":"Singapore Management University","ror":"https://ror.org/050qmg959","country_code":"SG","type":"education","lineage":["https://openalex.org/I79891267"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Gary Pan","raw_affiliation_strings":["Singapore Management University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Singapore Management University","institution_ids":["https://openalex.org/I79891267"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5051808703","display_name":"Kevin Ow Yong","orcid":"https://orcid.org/0000-0002-1313-4046","observed_orcids":["https://orcid.org/0000-0002-1313-4046"]},"institutions":[{"id":"https://openalex.org/I168639165","display_name":"Singapore Institute of Technology","ror":"https://ror.org/01v2c2791","country_code":"SG","type":"education","lineage":["https://openalex.org/I168639165"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Kevin Ow Yong","raw_affiliation_strings":["Singapore Institute of Technology"],"raw_orcid":"https://orcid.org/0000-0002-1313-4046","affiliations":[{"raw_affiliation_string":"Singapore Institute of Technology","institution_ids":["https://openalex.org/I168639165"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.3581,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.92382813,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"20","issue":"3","first_page":"21","last_page":"42"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7573000192642212,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7573000192642212,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.23559999465942383,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/fair-value-accounting","display_name":"fair value accounting","score":0.9779999852180481},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.7289999723434448},{"id":"https://openalex.org/keywords/conceptual-framework","display_name":"conceptual framework","score":0.7419999837875366},{"id":"https://openalex.org/keywords/theory-of-reasoned-action","display_name":"theory of reasoned action","score":0.906000018119812},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.4620000123977661},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.593999981880188}],"concepts":[{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.8283524513244629},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6323612928390503},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.6191425323486328},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.5152326226234436},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.4537998139858246},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.44070902466773987},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.436451256275177},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42424774169921875},{"id":"https://openalex.org/C159144042","wikidata":"https://www.wikidata.org/wiki/Q1107958","display_name":"Mental accounting","level":2,"score":0.41385072469711304},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.41176697611808777},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.37093210220336914},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3284280598163605},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1372363567352295},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","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},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.2308/jiar-2021-034","doi":"https://doi.org/10.2308/jiar-2021-034","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jiar-2021-034","pdf_url":null,"source":{"id":"https://openalex.org/S127536956","display_name":"Journal of International Accounting Research","issn_l":"1542-6297","issn":["1542-6297","1558-8025"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-3"],"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":"Journal of International Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:ink.library.smu.edu.sg:soa_research-2953","doi":null,"is_oa":false,"landing_page_url":"https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2953&context=soa_research","pdf_url":null,"source":{"id":"https://openalex.org/S4306401925","display_name":"Singapore Management University Institutional Knowledge (InK) (Singapore Management University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79891267","host_organization_name":"Singapore Management University","host_organization_lineage":["https://openalex.org/I79891267"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.2308/JIAR-2021-034","raw_type":"Journal Article"},{"id":"mag:3204884852","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3924057_code112917.pdf?abstractid=3924057&mirid=1","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":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:dr.ntu.edu.sg:10356/222265","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/10356/222265","pdf_url":null,"source":{"id":"https://openalex.org/S4306402609","display_name":"DR-NTU (Nanyang Technological University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I172675005","host_organization_name":"Nanyang Technological University","host_organization_lineage":["https://openalex.org/I172675005"],"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":"Journal Article"}],"best_oa_location":{"id":"mag:3204884852","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3924057_code112917.pdf?abstractid=3924057&mirid=1","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":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":79,"referenced_works":["https://openalex.org/W205133821","https://openalex.org/W1490774257","https://openalex.org/W1492471568","https://openalex.org/W1743177740","https://openalex.org/W1764444413","https://openalex.org/W1832403550","https://openalex.org/W1896464678","https://openalex.org/W1970026686","https://openalex.org/W1972748057","https://openalex.org/W1985961626","https://openalex.org/W1990793844","https://openalex.org/W1992751099","https://openalex.org/W2009348094","https://openalex.org/W2022155536","https://openalex.org/W2023214626","https://openalex.org/W2026299429","https://openalex.org/W2027401929","https://openalex.org/W2038450634","https://openalex.org/W2038811721","https://openalex.org/W2039173306","https://openalex.org/W2040104932","https://openalex.org/W2040478843","https://openalex.org/W2040611319","https://openalex.org/W2042432542","https://openalex.org/W2063606285","https://openalex.org/W2067044287","https://openalex.org/W2075912841","https://openalex.org/W2082413738","https://openalex.org/W2090458670","https://openalex.org/W2091561867","https://openalex.org/W2093548531","https://openalex.org/W2098906266","https://openalex.org/W2101736928","https://openalex.org/W2122601106","https://openalex.org/W2130140239","https://openalex.org/W2142141165","https://openalex.org/W2160504428","https://openalex.org/W2165382849","https://openalex.org/W2165397234","https://openalex.org/W2165590224","https://openalex.org/W2169128426","https://openalex.org/W2173946190","https://openalex.org/W2247649312","https://openalex.org/W2267253571","https://openalex.org/W2334019902","https://openalex.org/W2335257279","https://openalex.org/W2336917688","https://openalex.org/W2411554897","https://openalex.org/W2518276670","https://openalex.org/W2521507117","https://openalex.org/W2564580103","https://openalex.org/W2646034390","https://openalex.org/W2775359645","https://openalex.org/W2802336935","https://openalex.org/W2811333175","https://openalex.org/W2811340848","https://openalex.org/W2883349490","https://openalex.org/W2891721089","https://openalex.org/W2897834168","https://openalex.org/W2905959000","https://openalex.org/W2907197466","https://openalex.org/W3021197892","https://openalex.org/W3023181463","https://openalex.org/W3121498285","https://openalex.org/W3122278851","https://openalex.org/W3122553588","https://openalex.org/W3122810084","https://openalex.org/W3122979793","https://openalex.org/W3123344732","https://openalex.org/W3123358961","https://openalex.org/W3123396106","https://openalex.org/W3124128262","https://openalex.org/W3124951432","https://openalex.org/W3125014043","https://openalex.org/W3125274274","https://openalex.org/W3125391713","https://openalex.org/W3125763623","https://openalex.org/W3125969130","https://openalex.org/W4233445431"],"related_works":["https://openalex.org/W72739119","https://openalex.org/W2995163977","https://openalex.org/W2182158680","https://openalex.org/W7055431936","https://openalex.org/W1604351091","https://openalex.org/W3127992433","https://openalex.org/W2549572553","https://openalex.org/W2393157842","https://openalex.org/W2560448590","https://openalex.org/W7095689878"],"abstract_inverted_index":{"ABSTRACT":[0],"We":[1,98],"survey":[2],"stakeholders":[3],"in":[4,12,21,32,49,74,86,108,126,148],"the":[5,50,78,109,116,138],"financial":[6,22,33],"reporting":[7,34],"process":[8],"to":[9,115],"examine":[10],"trust":[11,31,73,125,147],"fair":[13,27,38,64,117,127,142],"value":[14,28,39,65,118,128,143],"accounting.":[15],"Although":[16],"respondents":[17],"demonstrate":[18],"high":[19],"confidence":[20],"statements,":[23],"they":[24],"believe":[25,48],"that":[26,36,62,83,96,100],"accounting":[29,66,129,144],"decreases":[30],"and":[35,130,133],"preparing":[37],"numbers":[40],"is":[41,69],"costly":[42],"but":[43],"beneficial.":[44],"They":[45],"also":[46],"strongly":[47],"Conceptual":[51,110],"Framework":[52],"underlying":[53],"standard":[54],"setting.":[55],"Using":[56],"multivariate":[57],"regression":[58],"analyses,":[59],"we":[60],"find":[61,99],"perceiving":[63],"as":[67],"beneficial":[68],"positively":[70],"associated":[71],"with":[72,77,105],"it,":[75],"consistent":[76],"theory":[79],"of":[80,95,136,141],"reasoned":[81],"action":[82],"people":[84],"engage":[85],"behavior":[87],"(e.g.,":[88],"trust)":[89],"based":[90],"on":[91,124],"expected":[92],"positive":[93,102],"outcomes":[94],"behavior.":[97],"this":[101],"association":[103],"increases":[104],"stronger":[106],"beliefs":[107],"Framework.":[111],"Our":[112],"paper":[113],"contributes":[114],"literature":[119],"by":[120],"providing":[121],"general":[122],"insights":[123],"a":[131],"specific":[132],"novel":[134],"assessment":[135],"how":[137],"perceived":[139],"benefits":[140],"increase":[145],"stakeholders'":[146],"it.":[149],"JEL":[150],"Classifications:":[151],"D82;":[152],"G34;":[153],"M41.":[154]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-09-27T00:00:00"}