{"id":"https://openalex.org/W3204320792","doi":"https://doi.org/10.2308/ajpt-19-019","title":"Financial Statement Disaggregation and Auditor Effort","display_name":"Financial Statement Disaggregation and Auditor Effort","publication_year":2021,"publication_date":"2021-09-30","ids":{"openalex":"https://openalex.org/W3204320792","doi":"https://doi.org/10.2308/ajpt-19-019","mag":"3204320792"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-19-019","doi":"https://doi.org/10.2308/ajpt-19-019","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-19-019","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"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":"Auditing: A Journal of Practice & Theory","raw_type":"journal-article"},"volume":null,"type":"article","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":null,"display_name":"Matthew J. Beck","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I146416000","display_name":"University of Kansas","ror":"https://ror.org/001tmjg57","country_code":"US","type":"education","lineage":["https://openalex.org/I146416000"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Matthew J. Beck","raw_affiliation_strings":["The University of Kansas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Kansas","institution_ids":["https://openalex.org/I146416000"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038070788","display_name":"Matthew Glendening","orcid":"https://orcid.org/0000-0002-5230-2145","observed_orcids":["https://orcid.org/0000-0002-5230-2145"]},"institutions":[{"id":"https://openalex.org/I76835614","display_name":"University of Missouri","ror":"https://ror.org/02ymw8z06","country_code":"US","type":"education","lineage":["https://openalex.org/I76835614"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Matthew Glendening","raw_affiliation_strings":["University of Missouri"],"raw_orcid":"https://orcid.org/0000-0002-5230-2145","affiliations":[{"raw_affiliation_string":"University of Missouri","institution_ids":["https://openalex.org/I76835614"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034249814","display_name":"Chris E. Hogan","orcid":"https://orcid.org/0000-0001-9773-7428","observed_orcids":["https://orcid.org/0000-0001-9773-7428"]},"institutions":[{"id":"https://openalex.org/I87216513","display_name":"Michigan State University","ror":"https://ror.org/05hs6h993","country_code":"US","type":"education","lineage":["https://openalex.org/I87216513"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Chris E. Hogan","raw_affiliation_strings":["Michigan State University"],"raw_orcid":"https://orcid.org/0000-0001-9773-7428","affiliations":[{"raw_affiliation_string":"Michigan State University","institution_ids":["https://openalex.org/I87216513"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.0372,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.95118593,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"41","issue":"2","first_page":"27","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"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"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"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"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0,"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/auditor-effort","display_name":"auditor effort","score":0.9010000228881836},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9990000128746033},{"id":"https://openalex.org/keywords/materiality-assessment","display_name":"materiality assessment","score":0.7419999837875366},{"id":"https://openalex.org/keywords/earnings-manipulation","display_name":"earnings manipulation","score":0.6430000066757202},{"id":"https://openalex.org/keywords/litigation-risk","display_name":"litigation risk","score":0.7870000004768372},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.36500000953674316}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8176932334899902},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7617793083190918},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.7609254121780396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6995479464530945},{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.6583656072616577},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.6456491947174072},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4904625117778778},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.46836578845977783},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4183928966522217},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.41514450311660767},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.39136210083961487},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.07420122623443604},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"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/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/ajpt-19-019","doi":"https://doi.org/10.2308/ajpt-19-019","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-19-019","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"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":"Auditing: A Journal of Practice & Theory","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":72,"referenced_works":["https://openalex.org/W197709841","https://openalex.org/W1481501828","https://openalex.org/W1507782914","https://openalex.org/W1965306195","https://openalex.org/W1971440513","https://openalex.org/W1977557272","https://openalex.org/W1982378713","https://openalex.org/W1986187321","https://openalex.org/W1989869055","https://openalex.org/W1990317644","https://openalex.org/W1990806291","https://openalex.org/W1995455337","https://openalex.org/W2006799927","https://openalex.org/W2008684774","https://openalex.org/W2012041776","https://openalex.org/W2019016345","https://openalex.org/W2023709878","https://openalex.org/W2042790919","https://openalex.org/W2044500653","https://openalex.org/W2048219031","https://openalex.org/W2051790260","https://openalex.org/W2057190074","https://openalex.org/W2058805872","https://openalex.org/W2074933937","https://openalex.org/W2081724247","https://openalex.org/W2090013642","https://openalex.org/W2104106937","https://openalex.org/W2108684615","https://openalex.org/W2112809186","https://openalex.org/W2113430743","https://openalex.org/W2118802894","https://openalex.org/W2124532504","https://openalex.org/W2130954557","https://openalex.org/W2148010935","https://openalex.org/W2152596199","https://openalex.org/W2157357542","https://openalex.org/W2160980756","https://openalex.org/W2191443408","https://openalex.org/W2227412352","https://openalex.org/W2300009104","https://openalex.org/W2315678552","https://openalex.org/W2321597487","https://openalex.org/W2401917907","https://openalex.org/W2512785488","https://openalex.org/W2756096698","https://openalex.org/W2901620015","https://openalex.org/W2944433661","https://openalex.org/W2963263835","https://openalex.org/W3121984285","https://openalex.org/W3121991680","https://openalex.org/W3122300128","https://openalex.org/W3122547505","https://openalex.org/W3123027676","https://openalex.org/W3123231476","https://openalex.org/W3123276743","https://openalex.org/W3123829300","https://openalex.org/W3124047462","https://openalex.org/W3124170598","https://openalex.org/W3124271788","https://openalex.org/W3124330766","https://openalex.org/W3124394808","https://openalex.org/W3124681717","https://openalex.org/W3125372543","https://openalex.org/W3125678752","https://openalex.org/W3125688476","https://openalex.org/W3125843505","https://openalex.org/W3125883615","https://openalex.org/W3126037439","https://openalex.org/W4220910529","https://openalex.org/W4233445431","https://openalex.org/W4245969751","https://openalex.org/W4252765241"],"related_works":["https://openalex.org/W3214076374","https://openalex.org/W3164933927","https://openalex.org/W3123027676","https://openalex.org/W2791536931","https://openalex.org/W2999463554","https://openalex.org/W4294622444","https://openalex.org/W7066840833","https://openalex.org/W2032885878","https://openalex.org/W2156140152","https://openalex.org/W2529840627"],"abstract_inverted_index":{"SUMMARY":[0],"We":[1,16,81],"examine":[2],"the":[3,53,86,93,101,107,112],"consequences":[4],"of":[5,35,37,52,68,95],"firms'":[6],"disaggregation":[7,23,36,57,84,116,142],"choices":[8],"for":[9,29,70],"auditor":[10,30,60,120],"effort":[11,61],"and":[12,24],"audited":[13,102],"financial":[14,76,103,109],"statements.":[15],"document":[17],"a":[18],"significant":[19],"positive":[20],"association":[21],"between":[22],"audit":[25,87],"fees,":[26],"our":[27,127],"proxy":[28],"effort.":[31,121],"Using":[32],"separate":[33],"measures":[34],"smaller":[38,71],"line":[39,45,72],"items":[40],"versus":[41],"larger,":[42],"obviously":[43],"material,":[44],"items,":[46,73],"we":[47,123],"provide":[48,124],"evidence":[49,125],"that":[50,126],"one":[51],"avenues":[54],"through":[55,63],"which":[56],"may":[58],"increase":[59],"is":[62,79,117],"changes":[64],"in":[65,100],"auditors'":[66],"assessments":[67],"materiality":[69],"especially":[74],"when":[75],"statement":[77],"scrutiny":[78],"high.":[80],"also":[82],"find":[83],"(and":[85],"fees":[88],"associated":[89],"with":[90],"disaggregation)":[91],"constrain":[92],"ability":[94],"managers":[96],"to":[97,106,115,119],"manipulate":[98],"earnings":[99],"statements":[104],"compared":[105],"unaudited":[108],"statements,":[110],"suggesting":[111],"fee":[113],"response":[114],"due":[118],"Last,":[122],"results":[128],"are":[129],"not":[130],"fully":[131],"explained":[132],"by":[133],"client":[134,139],"litigation":[135],"risk":[136],"or":[137],"other":[138],"attributes":[140],"driving":[141],"choices.":[143],"JEL":[144],"Classifications:":[145],"M41;":[146],"M42.":[147]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2021-10-11T00:00:00"}