{"id":"https://openalex.org/W414238240","doi":null,"title":"Internal audit's role in corporate governance : Sarbanes-Oxley compliance","display_name":"Internal audit's role in corporate governance : Sarbanes-Oxley compliance","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W414238240","mag":"414238240"},"language":"en","primary_location":{"id":"mag:414238240","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA69262507","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043298435","display_name":"James A. Roth","orcid":"https://orcid.org/0000-0003-3562-668X","observed_orcids":["https://orcid.org/0000-0003-3562-668X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James A. Roth","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5076981271","display_name":"Donald Espersen","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Donald Espersen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.1513,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.8010118,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8955000042915344,"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":0.8955000042915344,"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":0.09640000015497208,"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":0.0007999999797903001,"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/internal-audit","display_name":"internal audit","score":0.9879999756813049},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.996999979019165},{"id":"https://openalex.org/keywords/compliance","display_name":"compliance","score":0.675000011920929},{"id":"https://openalex.org/keywords/financial-reporting-oversight","display_name":"financial reporting oversight","score":0.5759999752044678}],"concepts":[{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.7983058094978333},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7266829013824463},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7151161432266235},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.6827559471130371},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6737051010131836},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6709719896316528},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5996712446212769},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11737671494483948},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08873379230499268},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0410076379776001}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:414238240","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA69262507","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.666700005531311}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2473401090","https://openalex.org/W1570817615","https://openalex.org/W2078676054","https://openalex.org/W2983582578","https://openalex.org/W3131158638","https://openalex.org/W3194922927","https://openalex.org/W2790288907","https://openalex.org/W2586776162","https://openalex.org/W2599155053","https://openalex.org/W2973519241"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2016-06-24T00:00:00"}
