{"id":"https://openalex.org/W4377825941","doi":"https://doi.org/10.2308/tar-2020-0710","title":"Auditors\u2019 Technological Proximity Knowledge","display_name":"Auditors\u2019 Technological Proximity Knowledge","publication_year":2023,"publication_date":"2023-05-23","ids":{"openalex":"https://openalex.org/W4377825941","doi":"https://doi.org/10.2308/tar-2020-0710"},"language":"en","primary_location":{"id":"doi:10.2308/tar-2020-0710","doi":"https://doi.org/10.2308/tar-2020-0710","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-2020-0710","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","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":"The Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5066825937","display_name":"Yue He","orcid":"https://orcid.org/0000-0002-6110-989X","observed_orcids":["https://orcid.org/0000-0002-6110-989X"]},"institutions":[{"id":"https://openalex.org/I181679659","display_name":"Shanghai University of Finance and Economics","ror":"https://ror.org/00wtvfq62","country_code":"CN","type":"education","lineage":["https://openalex.org/I181679659"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yue He","raw_affiliation_strings":["Shanghai University of Finance and Economics"],"raw_orcid":"https://orcid.org/0000-0002-6110-989X","affiliations":[{"raw_affiliation_string":"Shanghai University of Finance and Economics","institution_ids":["https://openalex.org/I181679659"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019704910","display_name":"Jeong\u2010Bon Kim","orcid":"https://orcid.org/0000-0002-9857-9123","observed_orcids":["https://orcid.org/0000-0002-9857-9123","https://orcid.org/0000-0003-0709-4831"]},"institutions":[{"id":"https://openalex.org/I168719708","display_name":"City University of Hong Kong","ror":"https://ror.org/03q8dnn23","country_code":"HK","type":"education","lineage":["https://openalex.org/I168719708"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Jeong-Bon Kim","raw_affiliation_strings":["City University of Hong Kong"],"raw_orcid":"https://orcid.org/0000-0003-0709-4831","affiliations":[{"raw_affiliation_string":"City University of Hong Kong","institution_ids":["https://openalex.org/I168719708"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100451317","display_name":"Bing Li","orcid":"https://orcid.org/0000-0003-2784-2788","observed_orcids":["https://orcid.org/0000-0003-2784-2788"]},"institutions":[{"id":"https://openalex.org/I168719708","display_name":"City University of Hong Kong","ror":"https://ror.org/03q8dnn23","country_code":"HK","type":"education","lineage":["https://openalex.org/I168719708"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Bing Li","raw_affiliation_strings":["City University of Hong Kong"],"raw_orcid":"https://orcid.org/0000-0003-2784-2788","affiliations":[{"raw_affiliation_string":"City University of Hong Kong","institution_ids":["https://openalex.org/I168719708"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101425999","display_name":"Zhenbin Liu","orcid":"https://orcid.org/0000-0003-1005-5702","observed_orcids":["https://orcid.org/0000-0003-1005-5702"]},"institutions":[{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Zhenbin Liu","raw_affiliation_strings":["Hong Kong Baptist University"],"raw_orcid":"https://orcid.org/0000-0003-1005-5702","affiliations":[{"raw_affiliation_string":"Hong Kong Baptist University","institution_ids":["https://openalex.org/I141568987"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.3912,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.94562129,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"98","issue":"5","first_page":"323","last_page":"351"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9965999722480774,"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":0.9965999722480774,"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":0.0012000000569969416,"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"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/auditor-knowledge","display_name":"auditor knowledge","score":0.628000020980835},{"id":"https://openalex.org/keywords/technological-proximity","display_name":"technological proximity","score":0.9580000042915344},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.9290000200271606},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9380000233650208},{"id":"https://openalex.org/keywords/audit-offices","display_name":"audit offices","score":0.6320000290870667},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.5879999995231628},{"id":"https://openalex.org/keywords/product-similarity","display_name":"product similarity","score":0.5550000071525574},{"id":"https://openalex.org/keywords/technical-expertise","display_name":"technical expertise","score":0.6600000262260437},{"id":"https://openalex.org/keywords/industrial-specialization","display_name":"industrial specialization","score":0.6589999794960022},{"id":"https://openalex.org/keywords/knowledge-accumulation","display_name":"knowledge accumulation","score":0.40299999713897705}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8537160158157349},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7449353337287903},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.646691620349884},{"id":"https://openalex.org/C2779545769","wikidata":"https://www.wikidata.org/wiki/Q5135364","display_name":"Closeness","level":2,"score":0.5939308404922485},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.593595027923584},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5248051881790161},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.45437026023864746},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.44937989115715027},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2557544708251953},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","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/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/tar-2020-0710","doi":"https://doi.org/10.2308/tar-2020-0710","is_oa":false,"landing_page_url":"https://doi.org/10.2308/tar-2020-0710","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","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":"The Accounting Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":85,"referenced_works":["https://openalex.org/W104755395","https://openalex.org/W1532913612","https://openalex.org/W1770163812","https://openalex.org/W1960334607","https://openalex.org/W1966660344","https://openalex.org/W1994232609","https://openalex.org/W2006680549","https://openalex.org/W2011712141","https://openalex.org/W2013378606","https://openalex.org/W2013775262","https://openalex.org/W2022840860","https://openalex.org/W2023709878","https://openalex.org/W2046442255","https://openalex.org/W2050720492","https://openalex.org/W2056010314","https://openalex.org/W2058805872","https://openalex.org/W2058931624","https://openalex.org/W2070428960","https://openalex.org/W2070986194","https://openalex.org/W2071581225","https://openalex.org/W2083583563","https://openalex.org/W2088385344","https://openalex.org/W2094152406","https://openalex.org/W2110262976","https://openalex.org/W2115434286","https://openalex.org/W2128976746","https://openalex.org/W2130788273","https://openalex.org/W2140798368","https://openalex.org/W2152596199","https://openalex.org/W2161024222","https://openalex.org/W2162484441","https://openalex.org/W2165429918","https://openalex.org/W2167492497","https://openalex.org/W2168323597","https://openalex.org/W2168605160","https://openalex.org/W2227412352","https://openalex.org/W2315678552","https://openalex.org/W2593707976","https://openalex.org/W2603451829","https://openalex.org/W2735554529","https://openalex.org/W2758738247","https://openalex.org/W2770199907","https://openalex.org/W2770488149","https://openalex.org/W2797345588","https://openalex.org/W2892723238","https://openalex.org/W2947065681","https://openalex.org/W2955747680","https://openalex.org/W2985218472","https://openalex.org/W3021143228","https://openalex.org/W3087650747","https://openalex.org/W3095831346","https://openalex.org/W3121143499","https://openalex.org/W3121241110","https://openalex.org/W3121415401","https://openalex.org/W3121494949","https://openalex.org/W3121526219","https://openalex.org/W3121587576","https://openalex.org/W3122141067","https://openalex.org/W3122193436","https://openalex.org/W3122352666","https://openalex.org/W3122475057","https://openalex.org/W3122554732","https://openalex.org/W3122608391","https://openalex.org/W3122666126","https://openalex.org/W3123123374","https://openalex.org/W3123248992","https://openalex.org/W3123539696","https://openalex.org/W3123641454","https://openalex.org/W3123673265","https://openalex.org/W3124170598","https://openalex.org/W3124283562","https://openalex.org/W3124388084","https://openalex.org/W3124412876","https://openalex.org/W3124783532","https://openalex.org/W3124929956","https://openalex.org/W3124958038","https://openalex.org/W3125051250","https://openalex.org/W3125406116","https://openalex.org/W3125412740","https://openalex.org/W3125508056","https://openalex.org/W3125538794","https://openalex.org/W3125688476","https://openalex.org/W3125790360","https://openalex.org/W3214980491","https://openalex.org/W4211203566"],"related_works":["https://openalex.org/W4415618037","https://openalex.org/W4408257354","https://openalex.org/W3121526219","https://openalex.org/W2098725102","https://openalex.org/W7117306158","https://openalex.org/W7096970192","https://openalex.org/W4404984481","https://openalex.org/W3141539933","https://openalex.org/W7100286212","https://openalex.org/W4386824276"],"abstract_inverted_index":{"ABSTRACT":[0],"We":[1,23],"exploit":[2],"the":[3,9,52,91,99,105,114,127,132],"technological":[4,21,29,58,82,101],"closeness":[5],"among":[6],"clients":[7,33,85],"of":[8,34,86,109],"same":[10,92],"auditor":[11],"to":[12,31,84],"examine":[13],"whether":[14],"auditors":[15],"accumulate":[16],"knowledge":[17,103],"from":[18,126],"their":[19],"clients\u2019":[20],"proximity.":[22],"find":[24],"that":[25,98],"a":[26,70,77],"client":[27,78],"firm\u2019s":[28],"proximity":[30,102],"other":[32,87],"its":[35],"audit":[36,39,45,67,73,88,93,110,115,118],"office":[37,119],"improves":[38],"quality":[40,68],"and":[41,60,69,107,117],"results":[42],"in":[43,66,72,131],"an":[44,64],"fee":[46],"discount,":[47],"even":[48],"after":[49],"controlling":[50],"for":[51],"product":[53],"similarity":[54,83],"effect,":[55],"auditors\u2019":[56,100],"overall":[57],"expertise,":[59],"industry":[61],"specialization.":[62],"Both":[63],"increase":[65],"decrease":[71],"fees":[74],"occur":[75],"if":[76],"firm":[79,116],"exhibits":[80],"greater":[81],"offices":[89],"within":[90],"firm.":[94],"Our":[95],"findings":[96],"suggest":[97],"enhances":[104],"effectiveness":[106],"efficiency":[108],"work":[111],"at":[112],"both":[113],"levels.":[120],"Data":[121,123],"Availability:":[122],"are":[124],"available":[125],"public":[128],"sources":[129],"cited":[130],"text.":[133],"JEL":[134],"Classifications:":[135],"M41;":[136],"M49;":[137],"O30.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-05-24T00:00:00"}