{"id":"https://openalex.org/W421242563","doi":null,"title":"An Empirical Analysis of Audited Financial Statements Reliability: Mediating Role of Auditor Quality","display_name":"An Empirical Analysis of Audited Financial Statements Reliability: Mediating Role of Auditor Quality","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W421242563","mag":"421242563"},"language":"en","primary_location":{"id":"mag:421242563","doi":null,"is_oa":false,"landing_page_url":"http://www.sapub.org/global/showpaperpdf.aspx?doi=10.5923/j.ijfa.20150403.04","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance and Accounting","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5068092684","display_name":"Abdelfatah M. Alrshah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abdelfatah M. Alrshah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5008654316","display_name":"Yeop Abdullah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yeop Abdullah","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":1.5863,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.86652448,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"4","issue":"3","first_page":"172","last_page":"179"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9556000232696533,"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":0.9556000232696533,"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":0.04430000111460686,"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":9.999999747378752e-05,"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/auditor-quality","display_name":"auditor quality","score":0.9779999852180481},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.906000018119812},{"id":"https://openalex.org/keywords/non-audit-services","display_name":"non-audit services","score":0.9440000057220459},{"id":"https://openalex.org/keywords/auditor-rotation","display_name":"auditor rotation","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-firm-size","display_name":"audit firm size","score":0.9959999918937683},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9829999804496765},{"id":"https://openalex.org/keywords/audit-committee-characteristics","display_name":"audit committee characteristics","score":0.968999981880188},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.5759999752044678},{"id":"https://openalex.org/keywords/libyan-banks","display_name":"Libyan banks","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7887716889381409},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.677220344543457},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6316293478012085},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6102119088172913},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6044737100601196},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5667284727096558},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.556694507598877},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5473544597625732},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5168474316596985},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4571495056152344},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.42824041843414307},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.34147077798843384},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.33863669633865356},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.24437037110328674},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19398605823516846},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.13465973734855652},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08662757277488708},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.062459588050842285},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:421242563","doi":null,"is_oa":false,"landing_page_url":"http://www.sapub.org/global/showpaperpdf.aspx?doi=10.5923/j.ijfa.20150403.04","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance and Accounting","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"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":48,"referenced_works":["https://openalex.org/W44345518","https://openalex.org/W96813118","https://openalex.org/W167322574","https://openalex.org/W226350252","https://openalex.org/W286297135","https://openalex.org/W577303729","https://openalex.org/W802413026","https://openalex.org/W1489090290","https://openalex.org/W1514925500","https://openalex.org/W1531128585","https://openalex.org/W1602044011","https://openalex.org/W1608577056","https://openalex.org/W1990317644","https://openalex.org/W1993143741","https://openalex.org/W2008624682","https://openalex.org/W2010870161","https://openalex.org/W2010891202","https://openalex.org/W2015511187","https://openalex.org/W2024434211","https://openalex.org/W2030245832","https://openalex.org/W2033816231","https://openalex.org/W2040125617","https://openalex.org/W2041045118","https://openalex.org/W2053191020","https://openalex.org/W2060715914","https://openalex.org/W2062716558","https://openalex.org/W2065314191","https://openalex.org/W2072712657","https://openalex.org/W2112661924","https://openalex.org/W2124653412","https://openalex.org/W2127377765","https://openalex.org/W2146306632","https://openalex.org/W2157720167","https://openalex.org/W2165275295","https://openalex.org/W2238522665","https://openalex.org/W2315970807","https://openalex.org/W2320676937","https://openalex.org/W2612987506","https://openalex.org/W2895470580","https://openalex.org/W3015634246","https://openalex.org/W3121668317","https://openalex.org/W3121991680","https://openalex.org/W3122366915","https://openalex.org/W3122882829","https://openalex.org/W3124215193","https://openalex.org/W3125303042","https://openalex.org/W3125488543","https://openalex.org/W3125751660"],"related_works":["https://openalex.org/W1490948551","https://openalex.org/W2612858325","https://openalex.org/W2184436035","https://openalex.org/W4414935678","https://openalex.org/W3042101541","https://openalex.org/W2339769353","https://openalex.org/W2909970320","https://openalex.org/W4406697793","https://openalex.org/W4404295607","https://openalex.org/W2968223114"],"abstract_inverted_index":{"Current":[0],"study":[1,73,95,121,164],"seeks":[2],"to":[3,46,61],"analyze":[4,62],"the":[5,48,63,150,160,163,171,178],"impact":[6],"of":[7,20,34,76,103,108,114,119,152,158,162,180],"corporate":[8,131,174],"governance":[9,132,175],"mechanism":[10],"on":[11,25],"audited":[12,77,153,181],"financial":[13,78,154,182],"statements":[14],"reliability":[15,75,151,179],"by":[16],"analysing":[17],"mediating":[18,54,66,88],"effect":[19],"auditor":[21,85,100,135,147,167],"quality.":[22,136],"Study":[23],"based":[24],"primary":[26],"data":[27],"which":[28],"was":[29,44],"collected":[30],"from":[31],"188":[32],"respondents":[33],"Libyan":[35],"banking":[36],"industry":[37],"through":[38],"convenience":[39],"sampling.":[40],"Multiple":[41],"regression":[42,58],"analysis":[43,59],"used":[45,60,74],"determine":[47],"relationship":[49,64,129,145,172],"among":[50,65],"independent":[51,91],"variables":[52,92],"and":[53,56,68,84,112,134,149,177],"variable":[55,67,83],"bivariate":[57],"dependent":[69,82],"variable.":[70],"The":[71,90,137],"current":[72,94,120],"statement":[79],"as":[80,87],"a":[81,126,141],"quality":[86,148,168],"variables.":[89],"in":[93],"are;":[96],"non-":[97],"audit":[98,104,109,115],"services,":[99],"rotation,":[101],"measures":[102,107,113],"firm":[105,110],"size,":[106],"fees":[111],"committee":[116],"characteristics.":[117],"Result":[118],"stated":[122],"that":[123,166],"there":[124],"is":[125],"direct":[127,142],"positive":[128,144],"between":[130,146,173],"practices":[133],"results":[138],"also":[139],"reveal":[140],"strong":[143],"statements.":[155,183],"In":[156],"terms":[157],"mediation,":[159],"findings":[161],"show":[165],"partially":[169],"mediates":[170],"mechanisms":[176]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}