{"id":"https://openalex.org/W4320028515","doi":"https://doi.org/10.14254/2071-789x.2022/15-4/10","title":"CEO monitoring and accounting record manipulation: Evidence from Slovak agriculture companies","display_name":"CEO monitoring and accounting record manipulation: Evidence from Slovak agriculture companies","publication_year":2022,"publication_date":"2022-12-01","ids":{"openalex":"https://openalex.org/W4320028515","doi":"https://doi.org/10.14254/2071-789x.2022/15-4/10"},"language":"en","primary_location":{"id":"doi:10.14254/2071-789x.2022/15-4/10","doi":"https://doi.org/10.14254/2071-789x.2022/15-4/10","is_oa":true,"landing_page_url":"https://doi.org/10.14254/2071-789x.2022/15-4/10","pdf_url":"https://www.economics-sociology.eu/files/10_1331_Kliestik et al.pdf","source":{"id":"https://openalex.org/S61727081","display_name":"Economics & Sociology","issn_l":"2071-789X","issn":["2071-789X","2306-3459"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310317367","host_organization_name":"Centre of Sociological Research, Szczecin, Poland","host_organization_lineage":["https://openalex.org/P4310317367"],"host_organization_lineage_names":["Centre of Sociological Research, Szczecin, Poland"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economics & Sociology","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.economics-sociology.eu/files/10_1331_Kliestik et al.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021599040","display_name":"Tom\u00e1\u0161 Klie\u0161tik","orcid":"https://orcid.org/0000-0002-3815-5409","observed_orcids":["https://orcid.org/0000-0002-3815-5409"]},"institutions":[{"id":"https://openalex.org/I3122011922","display_name":"University of \u017dilina","ror":"https://ror.org/031wwwj55","country_code":"SK","type":"education","lineage":["https://openalex.org/I3122011922"]}],"countries":["SK"],"is_corresponding":false,"raw_author_name":"Tomas Kliestik","raw_affiliation_strings":["University of Zilina, Zilina, Slovakia","Rzesz\u00f3w, Rzesz\u00f3w, Poland","University of Information Technology and Management in"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Zilina, Zilina, Slovakia","institution_ids":["https://openalex.org/I3122011922"]},{"raw_affiliation_string":"Rzesz\u00f3w, Rzesz\u00f3w, Poland","institution_ids":[]},{"raw_affiliation_string":"University of Information Technology and Management in","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000432141","display_name":"Roman Bla\u017eek","orcid":"https://orcid.org/0000-0002-8054-9540","observed_orcids":["https://orcid.org/0000-0002-8054-9540"]},"institutions":[{"id":"https://openalex.org/I3122011922","display_name":"University of \u017dilina","ror":"https://ror.org/031wwwj55","country_code":"SK","type":"education","lineage":["https://openalex.org/I3122011922"]}],"countries":["SK"],"is_corresponding":false,"raw_author_name":"Roman Blazek","raw_affiliation_strings":["University of Zilina, Zilina, Slovakia","Rzesz\u00f3w, Rzesz\u00f3w, Poland","University of Information Technology and Management in"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Zilina, Zilina, Slovakia","institution_ids":["https://openalex.org/I3122011922"]},{"raw_affiliation_string":"Rzesz\u00f3w, Rzesz\u00f3w, Poland","institution_ids":[]},{"raw_affiliation_string":"University of Information Technology and Management in","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050081535","display_name":"Jaroslav Bel\u00e1s","orcid":"https://orcid.org/0000-0002-5900-997X","observed_orcids":["https://orcid.org/0000-0002-5900-997X"]},"institutions":[{"id":"https://openalex.org/I3122011922","display_name":"University of \u017dilina","ror":"https://ror.org/031wwwj55","country_code":"SK","type":"education","lineage":["https://openalex.org/I3122011922"]},{"id":"https://openalex.org/I4210109085","display_name":"University of Information Technology and Management in Rzeszow","ror":"https://ror.org/01t81sv44","country_code":"PL","type":"education","lineage":["https://openalex.org/I4210109085"]}],"countries":["PL","SK"],"is_corresponding":false,"raw_author_name":"Jaroslav Belas","raw_affiliation_strings":["University of Information Technology and Management in Rzesz\u00f3w , Rzesz\u00f3w , Poland","Rzesz\u00f3w, Rzesz\u00f3w, Poland","University of Information Technology and Management in","University of Zilina, Zilina, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Information Technology and Management in Rzesz\u00f3w , Rzesz\u00f3w , Poland","institution_ids":["https://openalex.org/I4210109085"]},{"raw_affiliation_string":"Rzesz\u00f3w, Rzesz\u00f3w, Poland","institution_ids":[]},{"raw_affiliation_string":"University of Information Technology and Management in","institution_ids":[]},{"raw_affiliation_string":"University of Zilina, Zilina, Slovakia","institution_ids":["https://openalex.org/I3122011922"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.151,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.92071159,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"15","issue":"4","first_page":"204","last_page":"218"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9833999872207642,"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":0.9833999872207642,"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":0.010999999940395355,"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/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ceo-monitoring","display_name":"CEO monitoring","score":0.8169999718666077},{"id":"https://openalex.org/keywords/accounting-manipulation","display_name":"accounting manipulation","score":0.7250000238418579},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.7009999752044678},{"id":"https://openalex.org/keywords/ceo-gender","display_name":"CEO gender","score":0.5270000100135803},{"id":"https://openalex.org/keywords/beneish-model","display_name":"Beneish model","score":0.7149999737739563},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.5529999732971191},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.7919999957084656},{"id":"https://openalex.org/keywords/slovak-agriculture","display_name":"Slovak agriculture","score":0.5360000133514404}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7943787574768066},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6075526475906372},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.5468395352363586},{"id":"https://openalex.org/C2780102689","wikidata":"https://www.wikidata.org/wiki/Q9058","display_name":"Slovak","level":3,"score":0.5290999412536621},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5274127721786499},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5175061225891113},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.501805305480957},{"id":"https://openalex.org/C28613373","wikidata":"https://www.wikidata.org/wiki/Q219577","display_name":"Parent company","level":4,"score":0.4864916205406189},{"id":"https://openalex.org/C97508593","wikidata":"https://www.wikidata.org/wiki/Q1359069","display_name":"Contingency","level":2,"score":0.47936373949050903},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4688343405723572},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33378541469573975},{"id":"https://openalex.org/C126071100","wikidata":"https://www.wikidata.org/wiki/Q658255","display_name":"Subsidiary","level":3,"score":0.1850002110004425},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16749334335327148},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.16731977462768555},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.13470685482025146},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1103171706199646},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","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/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C2777842544","wikidata":"https://www.wikidata.org/wiki/Q9056","display_name":"Czech","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.14254/2071-789x.2022/15-4/10","doi":"https://doi.org/10.14254/2071-789x.2022/15-4/10","is_oa":true,"landing_page_url":"https://doi.org/10.14254/2071-789x.2022/15-4/10","pdf_url":"https://www.economics-sociology.eu/files/10_1331_Kliestik et al.pdf","source":{"id":"https://openalex.org/S61727081","display_name":"Economics & Sociology","issn_l":"2071-789X","issn":["2071-789X","2306-3459"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310317367","host_organization_name":"Centre of Sociological Research, Szczecin, Poland","host_organization_lineage":["https://openalex.org/P4310317367"],"host_organization_lineage_names":["Centre of Sociological Research, Szczecin, Poland"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economics & Sociology","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.14254/2071-789x.2022/15-4/10","doi":"https://doi.org/10.14254/2071-789x.2022/15-4/10","is_oa":true,"landing_page_url":"https://doi.org/10.14254/2071-789x.2022/15-4/10","pdf_url":"https://www.economics-sociology.eu/files/10_1331_Kliestik et al.pdf","source":{"id":"https://openalex.org/S61727081","display_name":"Economics & Sociology","issn_l":"2071-789X","issn":["2071-789X","2306-3459"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310317367","host_organization_name":"Centre of Sociological Research, Szczecin, Poland","host_organization_lineage":["https://openalex.org/P4310317367"],"host_organization_lineage_names":["Centre of Sociological Research, Szczecin, Poland"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Economics & Sociology","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Gender equality","score":0.7307999730110168,"id":"https://metadata.un.org/sdg/5"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320028515.pdf","grobid_xml":"https://content.openalex.org/works/W4320028515.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W1608439935","https://openalex.org/W1985190918","https://openalex.org/W2103329342","https://openalex.org/W2139596513","https://openalex.org/W2161183953","https://openalex.org/W2712562219","https://openalex.org/W2767674439","https://openalex.org/W2786372958","https://openalex.org/W2804352067","https://openalex.org/W2909213370","https://openalex.org/W2909461340","https://openalex.org/W2946295740","https://openalex.org/W2964907146","https://openalex.org/W2980312359","https://openalex.org/W3004527008","https://openalex.org/W3017964051","https://openalex.org/W3018860577","https://openalex.org/W3043773174","https://openalex.org/W3045233496","https://openalex.org/W3121719342","https://openalex.org/W3128094894","https://openalex.org/W3128200755","https://openalex.org/W3133458805","https://openalex.org/W3160873384","https://openalex.org/W3180493152","https://openalex.org/W3195474709","https://openalex.org/W3197945724","https://openalex.org/W3199718492","https://openalex.org/W3205884031","https://openalex.org/W3206333044","https://openalex.org/W3210955325","https://openalex.org/W3216836268","https://openalex.org/W4200435859","https://openalex.org/W4206352852","https://openalex.org/W4211264919","https://openalex.org/W4212921534","https://openalex.org/W4223419155","https://openalex.org/W4224256135","https://openalex.org/W4225553695","https://openalex.org/W4226277543","https://openalex.org/W4229441478","https://openalex.org/W4280597532","https://openalex.org/W4281969037","https://openalex.org/W4289173784"],"related_works":["https://openalex.org/W4399776828","https://openalex.org/W2591484131","https://openalex.org/W2103790884","https://openalex.org/W2809385074","https://openalex.org/W7067708299","https://openalex.org/W7165986178","https://openalex.org/W7212045657","https://openalex.org/W2593488746","https://openalex.org/W2916899057","https://openalex.org/W2577898723"],"abstract_inverted_index":{"Many":[0],"authors":[1],"focus":[2],"on":[3,98],"detecting":[4],"accounting":[5,16,49,125],"record":[6],"manipulation":[7,64],"using":[8],"various":[9],"models":[10],"and":[11,18,108,114],"investigating":[12],"the":[13,22,31,38,41,45,58,65,99,110,134,147,149],"reasons":[14],"of":[15,47,60,146],"falsification":[17],"alteration.":[19],"In":[20,139],"general,":[21],"tax":[23],"base":[24],"is":[25,40,74,126,131,136],"changed":[26],"because":[27],"its":[28,157],"optimization":[29],"benefits":[30],"business.":[32],"Various":[33],"research":[34],"studies":[35],"show":[36,57],"that":[37,62,79,119],"CEO":[39],"one":[42],"who":[43],"commences":[44],"process":[46],"updating":[48],"data.":[50],"As":[51,82],"a":[52,83,90,123,129,132,142,152],"result,":[53,84],"we'd":[54],"like":[55],"to":[56,76,155],"gender":[59,120],"persons":[61],"initiate":[63],"most":[66],"frequently.":[67],"By":[68],"recognizing":[69],"inventive":[70],"accounting,":[71],"Beneish's":[72],"methodology":[73],"utilized":[75],"identify":[77],"organizations":[78,85],"have":[80],"cheated.":[81],"are":[86],"categorized":[87],"as":[88,105],"having":[89],"female,":[91],"male,":[92],"or":[93],"mixed":[94],"management":[95],"team.":[96],"Based":[97],"Beneish":[100],"model,":[101],"statistical":[102],"approaches":[103],"(such":[104],"contingency":[106],"tables":[107],"establishing":[109],"link":[111],"between":[112],"variables),":[113],"correspondence":[115],"analysis,":[116],"we":[117],"established":[118],"influences":[121],"how":[122],"company's":[124],"managed:":[127],"if":[128,141],"woman":[130],"director,":[133],"company":[135,150],"regarded":[137],"non-manipulative.":[138],"contrast,":[140],"male":[143],"keeps":[144],"control":[145],"corporation,":[148],"has":[151],"strong":[153],"incentive":[154],"falsify":[156],"financial":[158],"reports.":[159]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":6}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-02-12T00:00:00"}