{"id":"https://openalex.org/W4290949182","doi":"https://doi.org/10.2308/issues-2020-056","title":"Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB","display_name":"Corruption in the Auditor Inspection Process: The Case of KPMG and the PCAOB","publication_year":2022,"publication_date":"2022-08-12","ids":{"openalex":"https://openalex.org/W4290949182","doi":"https://doi.org/10.2308/issues-2020-056"},"language":"en","primary_location":{"id":"doi:10.2308/issues-2020-056","doi":"https://doi.org/10.2308/issues-2020-056","is_oa":false,"landing_page_url":"https://doi.org/10.2308/issues-2020-056","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","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":"Issues in Accounting Education","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":"https://openalex.org/A5040099904","display_name":"Francine McKenna","orcid":"https://orcid.org/0000-0002-6173-7511","observed_orcids":["https://orcid.org/0000-0002-6173-7511"]},"institutions":[{"id":"https://openalex.org/I79576946","display_name":"University of Pennsylvania","ror":"https://ror.org/00b30xv10","country_code":"US","type":"education","lineage":["https://openalex.org/I79576946"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Francine McKenna","raw_affiliation_strings":["University of Pennsylvania"],"raw_orcid":"https://orcid.org/0000-0002-6173-7511","affiliations":[{"raw_affiliation_string":"University of Pennsylvania","institution_ids":["https://openalex.org/I79576946"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068884845","display_name":"Mikhail B. Pevzner","orcid":"https://orcid.org/0000-0002-8166-7135","observed_orcids":["https://orcid.org/0000-0002-8166-7135"]},"institutions":[{"id":"https://openalex.org/I6059380","display_name":"University of Baltimore","ror":"https://ror.org/024gw2733","country_code":"US","type":"education","lineage":["https://openalex.org/I6059380"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mikhail Pevzner","raw_affiliation_strings":["University of Baltimore"],"raw_orcid":"https://orcid.org/0000-0002-8166-7135","affiliations":[{"raw_affiliation_string":"University of Baltimore","institution_ids":["https://openalex.org/I6059380"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029558046","display_name":"Amy Sheneman","orcid":"https://orcid.org/0000-0002-8066-9876","observed_orcids":["https://orcid.org/0000-0002-8066-9876"]},"institutions":[{"id":"https://openalex.org/I52357470","display_name":"The Ohio State University","ror":"https://ror.org/00rs6vg23","country_code":"US","type":"education","lineage":["https://openalex.org/I52357470"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Amy G. Sheneman","raw_affiliation_strings":["The Ohio State University"],"raw_orcid":"https://orcid.org/0000-0002-8066-9876","affiliations":[{"raw_affiliation_string":"The Ohio State University","institution_ids":["https://openalex.org/I52357470"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027857528","display_name":"Tzachi Zach","orcid":"https://orcid.org/0000-0002-9356-8679","observed_orcids":["https://orcid.org/0000-0002-9356-8679"]},"institutions":[{"id":"https://openalex.org/I52357470","display_name":"The Ohio State University","ror":"https://ror.org/00rs6vg23","country_code":"US","type":"education","lineage":["https://openalex.org/I52357470"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Tzachi Zach","raw_affiliation_strings":["The Ohio State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Ohio State University","institution_ids":["https://openalex.org/I52357470"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8862,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.87872678,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"38","issue":"2","first_page":"155","last_page":"175"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.47530001401901245,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.47530001401901245,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.2793000042438507,"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":0.17430000007152557,"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/kpmg","display_name":"KPMG","score":0.7929999828338623},{"id":"https://openalex.org/keywords/public-company-accounting-oversight-board","display_name":"Public Company Accounting Oversight Board","score":0.968999981880188},{"id":"https://openalex.org/keywords/regulatory-capture","display_name":"regulatory capture","score":0.8330000042915344},{"id":"https://openalex.org/keywords/revolving-door","display_name":"revolving door","score":0.9980000257492065},{"id":"https://openalex.org/keywords/auditor-misconduct","display_name":"auditor misconduct","score":0.44600000977516174},{"id":"https://openalex.org/keywords/disclosure-of-confidential-information","display_name":"disclosure of confidential information","score":0.503000020980835},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.5260000228881836},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.6809999942779541},{"id":"https://openalex.org/keywords/tone-at-the-top","display_name":"tone at the top","score":0.9760000109672546},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.6110000014305115},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.44600000977516174}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.851073682308197},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7905492782592773},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5700595378875732},{"id":"https://openalex.org/C71745522","wikidata":"https://www.wikidata.org/wiki/Q2476929","display_name":"Confidentiality","level":2,"score":0.5644229650497437},{"id":"https://openalex.org/C2993937409","wikidata":"https://www.wikidata.org/wiki/Q891723","display_name":"Listed company","level":2,"score":0.4517573118209839},{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.4502522051334381},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4429193139076233},{"id":"https://openalex.org/C2780583480","wikidata":"https://www.wikidata.org/wiki/Q1366327","display_name":"Tone (literature)","level":2,"score":0.4377150535583496},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4344521760940552},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18172422051429749},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10342240333557129},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/issues-2020-056","doi":"https://doi.org/10.2308/issues-2020-056","is_oa":false,"landing_page_url":"https://doi.org/10.2308/issues-2020-056","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","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":"Issues in Accounting Education","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.800000011920929,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1965178445","https://openalex.org/W2110896620","https://openalex.org/W2750942627","https://openalex.org/W2999133007","https://openalex.org/W3137985426","https://openalex.org/W4205095564","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W4205095564","https://openalex.org/W3074722311","https://openalex.org/W3110023146","https://openalex.org/W7110484309","https://openalex.org/W2130516903","https://openalex.org/W4200064345","https://openalex.org/W3089661581","https://openalex.org/W3125939619","https://openalex.org/W7039107035","https://openalex.org/W4312923537"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1,131],"case":[2,36,114,132],"examines":[3],"the":[4,29,45,51,54,57,62,76,83,91,119,128],"high-profile":[5],"scandal":[6,129],"concerning":[7],"regulatory":[8],"monitoring":[9],"of":[10,44,64,75,93],"U.S.":[11],"public":[12],"accounting":[13,144],"firms.":[14],"Specifically,":[15],"KPMG":[16,126],"partners":[17],"obtained":[18],"confidential":[19],"information":[20],"from":[21],"current":[22],"and":[23,56,67,70,78,105,121],"former":[24],"PCAOB":[25,30,46],"employees":[26],"about":[27],"audits":[28],"planned":[31],"to":[32,39,98,110],"inspect.":[33],"The":[34,113],"primary":[35],"objectives":[37],"are":[38],"(1)":[40],"expand":[41],"students\u2019":[42,73],"knowledge":[43],"inspection":[47],"process;":[48],"(2)":[49],"highlight":[50],"relationship":[52],"between":[53],"regulator":[55],"regulated":[58],"audit":[59],"firms,":[60],"including":[61,85],"concepts":[63],"\u201cregulatory":[65],"capture\u201d":[66],"\u201crevolving":[68],"door\u201d;":[69],"(3)":[71],"increase":[72],"awareness":[74],"professional":[77],"ethical":[79,111],"issues":[80],"raised":[81],"by":[82],"scandal,":[84],"decision":[86],"making":[87],"under":[88],"pressure,":[89],"evaluating":[90],"appropriateness":[92],"supervisory":[94],"requests,":[95],"overcoming":[96],"temptations":[97],"engage":[99],"in":[100,138],"unethical":[101],"or":[102,140,143],"illegal":[103],"behavior,":[104],"incentivizing":[106],"job":[107],"performance":[108],"related":[109],"conduct.":[112],"also":[115],"explores":[116],"\u201ctone":[117],"at":[118,125],"top\u201d":[120],"corporate":[122],"culture":[123],"deficiencies":[124],"during":[127],"period.":[130],"is":[133],"most":[134],"applicable":[135],"for":[136],"implementation":[137],"undergraduate":[139],"graduate":[141],"auditing":[142],"ethics":[145],"courses.":[146]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2022-08-13T00:00:00"}
