{"id":"https://openalex.org/W4361990443","doi":"https://doi.org/10.5937/univmis2221115j","title":"Consideration of respondents' attitudes towards the concept of ethics in the audit profession","display_name":"Consideration of respondents' attitudes towards the concept of ethics in the audit profession","publication_year":2022,"publication_date":"2022-01-01","ids":{"openalex":"https://openalex.org/W4361990443","doi":"https://doi.org/10.5937/univmis2221115j"},"language":"en","primary_location":{"id":"doi:10.5937/univmis2221115j","doi":"https://doi.org/10.5937/univmis2221115j","is_oa":true,"landing_page_url":"https://doi.org/10.5937/univmis2221115j","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1451-3870/2022/1451-38702221115J.pdf","source":{"id":"https://openalex.org/S4210192702","display_name":"Univerzitetska misao - casopis za nauku kulturu i umjetnost Novi Pazar","issn_l":"1451-3870","issn":["1451-3870","2560-4821"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj"],"host_organization":"https://openalex.org/P4310321453","host_organization_name":"Faculty of Agronomy in \u010ca\u010dak","host_organization_lineage":["https://openalex.org/P4310321453"],"host_organization_lineage_names":["Faculty of Agronomy in \u010ca\u010dak"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Univerzitetska misao - casopis za nauku, kulturu i umjetnost, Novi Pazar","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://scindeks-clanci.ceon.rs/data/pdf/1451-3870/2022/1451-38702221115J.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055240976","display_name":"Nemanja Jakovljevi\u0107","orcid":"https://orcid.org/0009-0007-0198-1639","observed_orcids":["https://orcid.org/0009-0007-0198-1639"]},"institutions":[{"id":"https://openalex.org/I4068193","display_name":"University of Belgrade","ror":"https://ror.org/02qsmb048","country_code":"RS","type":"education","lineage":["https://openalex.org/I4068193"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Nemanja Jakovljevi\u0107","raw_affiliation_strings":["Student doktorskih studija na Ekonomskom fakultetu Univerziteta u Beogradu Beograd , Republika Srbija",", Republika Srbija","Student doktorskih studija na Ekonomskom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Student doktorskih studija na Ekonomskom fakultetu Univerziteta u Beogradu Beograd , Republika Srbija","institution_ids":["https://openalex.org/I4068193"]},{"raw_affiliation_string":", Republika Srbija","institution_ids":[]},{"raw_affiliation_string":"Student doktorskih studija na Ekonomskom","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010908384","display_name":"Milo\u0161 Jeremi\u0107","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Milo\u0161 Jeremi\u0107","raw_affiliation_strings":["Diplomirani ekonomista i master pravnik Beograd , Republika Srbija",", Republika Srbija","Student doktorskih studija na Ekonomskom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Diplomirani ekonomista i master pravnik Beograd , Republika Srbija","institution_ids":[]},{"raw_affiliation_string":", Republika Srbija","institution_ids":[]},{"raw_affiliation_string":"Student doktorskih studija na Ekonomskom","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026075532","display_name":"Neboj\u0161a Jeremi\u0107","orcid":"https://orcid.org/0009-0005-8622-3399","observed_orcids":["https://orcid.org/0009-0005-8622-3399"]},"institutions":[{"id":"https://openalex.org/I4210128241","display_name":"Telekom Srbija (Serbia)","ror":"https://ror.org/034d3kf40","country_code":"RS","type":"company","lineage":["https://openalex.org/I4210128241"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Neboj\u0161a Jeremi\u0107","raw_affiliation_strings":["Telekom Srbija a.d. Beograd , Republika Srbija",", Republika Srbija","Student doktorskih studija na Ekonomskom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Telekom Srbija a.d. Beograd , Republika Srbija","institution_ids":["https://openalex.org/I4210128241"]},{"raw_affiliation_string":", Republika Srbija","institution_ids":[]},{"raw_affiliation_string":"Student doktorskih studija na Ekonomskom","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3500,"currency":"RSD","value_usd":null},"apc_paid":null,"fwci":0.6302,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.71870218,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":"21","first_page":"115","last_page":"125"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.45339998602867126,"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/T13509","display_name":"Accounting and Financial Management","score":0.45339998602867126,"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":0.3662000000476837,"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/T11058","display_name":"Ethics in Business and Education","score":0.16210000216960907,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing-ethics","display_name":"audit ethics","score":0.9480000138282776},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.6859999895095825},{"id":"https://openalex.org/keywords/public-sector-auditors","display_name":"public sector auditors","score":0.6679999828338623},{"id":"https://openalex.org/keywords/financial-statement-audit","display_name":"financial statement audit","score":0.515999972820282},{"id":"https://openalex.org/keywords/moral-consciousness","display_name":"moral consciousness","score":0.6010000109672546},{"id":"https://openalex.org/keywords/serbia","display_name":"Serbia","score":0.7979999780654907}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7766523361206055},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6797733306884766},{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.625757098197937},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5652239918708801},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.511676549911499},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49920153617858887},{"id":"https://openalex.org/C2777363581","wikidata":"https://www.wikidata.org/wiki/Q15098235","display_name":"Harm","level":2,"score":0.491356760263443},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.45403099060058594},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.45395582914352417},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.44910383224487305},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.44242948293685913},{"id":"https://openalex.org/C500143535","wikidata":"https://www.wikidata.org/wiki/Q31022","display_name":"Professional ethics","level":2,"score":0.4342595636844635},{"id":"https://openalex.org/C2778426350","wikidata":"https://www.wikidata.org/wiki/Q7248066","display_name":"Professional conduct","level":2,"score":0.42212632298469543},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4207388162612915},{"id":"https://openalex.org/C134215751","wikidata":"https://www.wikidata.org/wiki/Q829080","display_name":"Professional association","level":2,"score":0.41281306743621826},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31885188817977905},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12079435586929321},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5937/univmis2221115j","doi":"https://doi.org/10.5937/univmis2221115j","is_oa":true,"landing_page_url":"https://doi.org/10.5937/univmis2221115j","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1451-3870/2022/1451-38702221115J.pdf","source":{"id":"https://openalex.org/S4210192702","display_name":"Univerzitetska misao - casopis za nauku kulturu i umjetnost Novi Pazar","issn_l":"1451-3870","issn":["1451-3870","2560-4821"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj"],"host_organization":"https://openalex.org/P4310321453","host_organization_name":"Faculty of Agronomy in \u010ca\u010dak","host_organization_lineage":["https://openalex.org/P4310321453"],"host_organization_lineage_names":["Faculty of Agronomy in \u010ca\u010dak"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Univerzitetska misao - casopis za nauku, kulturu i umjetnost, Novi Pazar","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:9efae4091c814c8c96144ea8f7e8ce40","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/9efae4091c814c8c96144ea8f7e8ce40","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Univerzitetska Misao, Vol 2022, Iss 21, Pp 115-125 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.5937/univmis2221115j","doi":"https://doi.org/10.5937/univmis2221115j","is_oa":true,"landing_page_url":"https://doi.org/10.5937/univmis2221115j","pdf_url":"https://scindeks-clanci.ceon.rs/data/pdf/1451-3870/2022/1451-38702221115J.pdf","source":{"id":"https://openalex.org/S4210192702","display_name":"Univerzitetska misao - casopis za nauku kulturu i umjetnost Novi Pazar","issn_l":"1451-3870","issn":["1451-3870","2560-4821"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj"],"host_organization":"https://openalex.org/P4310321453","host_organization_name":"Faculty of Agronomy in \u010ca\u010dak","host_organization_lineage":["https://openalex.org/P4310321453"],"host_organization_lineage_names":["Faculty of Agronomy in \u010ca\u010dak"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Univerzitetska misao - casopis za nauku, kulturu i umjetnost, Novi Pazar","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4361990443.pdf","grobid_xml":"https://content.openalex.org/works/W4361990443.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W102770581","https://openalex.org/W2017807166","https://openalex.org/W2258242999","https://openalex.org/W2612387791","https://openalex.org/W2922802486","https://openalex.org/W3003385079","https://openalex.org/W3041858400","https://openalex.org/W4206073400","https://openalex.org/W4206978340","https://openalex.org/W4226085954","https://openalex.org/W4236880939","https://openalex.org/W4241047171"],"related_works":["https://openalex.org/W2967341448","https://openalex.org/W4367399335","https://openalex.org/W4392390386","https://openalex.org/W7220107140","https://openalex.org/W7207049931","https://openalex.org/W4402654669","https://openalex.org/W4392831846","https://openalex.org/W3188093142","https://openalex.org/W6910919957","https://openalex.org/W2936859206"],"abstract_inverted_index":{"The":[0,80,167],"primary":[1],"objective":[2],"of":[3,10,61,82,94,136,150,153,181,187],"the":[4,8,23,66,83,92,145,151,175,179,197,201],"auditor":[5],"engaged":[6],"in":[7,91,110,114,132,142,144,174,178,196,210],"audit":[9,67,172,208],"financial":[11,24,43,46],"statements":[12,25,47],"is":[13,85,118,129,170],"to":[14,42,121,193],"provide":[15,40],"a":[16,59,119,130],"professional":[17,55,89,140,194],"and":[18,33,69,105,134,147],"independent":[19],"opinion":[20],"on":[21,87],"whether":[22,88,106,127,158],"have":[26,57,183],"been":[27],"prepared":[28],"by":[29],"international":[30],"accounting":[31],"standards":[32,104,138,160],"relevant":[34],"legislation.":[35],"In":[36],"this":[37,53],"way,":[38],"auditors":[39,72],"credibility":[41],"statements.":[44],"Unreliable":[45],"can":[48],"harm":[49],"all":[50],"stakeholders.":[51],"To":[52],"end,":[54],"associations":[56],"developed":[58,185],"set":[60],"ethical":[62,78,103,137,159,190],"rules":[63,191],"that":[64,71,171],"protect":[65],"profession":[68],"ensure":[70],"perform":[73],"their":[74,111,122],"work":[75],"with":[76,98,102,189,200],"high":[77],"awareness.":[79],"subject":[81],"paper":[84],"research":[86],"practitioners":[90,141,173,195,209],"Republic":[93,152,180],"Serbia":[95,182],"who":[96],"deal":[97],"auditing":[99,143],"are":[100,164],"familiar":[101],"they":[107],"apply":[108],"them":[109],"work,":[112],"especially":[113],"situations":[115],"where":[116],"there":[117,128],"threat":[120],"independence.":[123],"We":[124],"also":[125],"investigated":[126],"difference":[131],"knowledge":[133],"application":[135],"between":[139],"private":[146,198],"public":[148,176],"sectors":[149,163],"Serbia,":[154],"as":[155,157],"well":[156],"for":[161,204,207],"both":[162,211],"adequately":[165],"defined.":[166],"main":[168],"conclusion":[169],"sector":[177],"less":[184],"awareness":[186],"compliance":[188],"compared":[192],"sector,":[199],"perceived":[202],"need":[203],"additional":[205],"training":[206],"sectors.":[212]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-04-05T00:00:00"}
