{"id":"https://openalex.org/W4380084189","doi":"https://doi.org/10.2308/ajpt-2020-107","title":"Component Auditor Use and Lenders\u2019 Perception of Audit Quality","display_name":"Component Auditor Use and Lenders\u2019 Perception of Audit Quality","publication_year":2023,"publication_date":"2023-06-09","ids":{"openalex":"https://openalex.org/W4380084189","doi":"https://doi.org/10.2308/ajpt-2020-107"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-2020-107","doi":"https://doi.org/10.2308/ajpt-2020-107","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-107","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","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":"Auditing: A Journal of Practice & Theory","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/A5059631840","display_name":"Gopal V. Krishnan","orcid":"https://orcid.org/0000-0002-1037-3527","observed_orcids":["https://orcid.org/0000-0002-1037-3527"]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gopal V. Krishnan","raw_affiliation_strings":["Bentley University"],"raw_orcid":"https://orcid.org/0000-0002-1037-3527","affiliations":[{"raw_affiliation_string":"Bentley University","institution_ids":["https://openalex.org/I139924743"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016329585","display_name":"Juan Mao","orcid":"https://orcid.org/0000-0002-4410-9118","observed_orcids":["https://orcid.org/0000-0002-4410-9118"]},"institutions":[{"id":"https://openalex.org/I45438204","display_name":"The University of Texas at San Antonio","ror":"https://ror.org/01kd65564","country_code":"US","type":"education","lineage":["https://openalex.org/I45438204"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Juan Mao","raw_affiliation_strings":["The University of Texas at San Antonio"],"raw_orcid":"https://orcid.org/0000-0002-4410-9118","affiliations":[{"raw_affiliation_string":"The University of Texas at San Antonio","institution_ids":["https://openalex.org/I45438204"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100345417","display_name":"Jing Zhang","orcid":"https://orcid.org/0000-0002-6431-9286","observed_orcids":["https://orcid.org/0000-0002-6431-9286","https://orcid.org/0000-0002-2310-5740","https://orcid.org/0009-0005-5095-6857","https://orcid.org/0009-0007-1052-8430"]},"institutions":[{"id":"https://openalex.org/I921990950","display_name":"University of Colorado Denver","ror":"https://ror.org/02hh7en24","country_code":"US","type":"education","lineage":["https://openalex.org/I921990950"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jing Zhang","raw_affiliation_strings":["University of Colorado Denver"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Colorado Denver","institution_ids":["https://openalex.org/I921990950"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.3778,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.92513259,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"42","issue":"4","first_page":"45","last_page":"80"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0007999999797903001,"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/T11496","display_name":"Credit Risk and Financial Regulations","score":0.000699999975040555,"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/audit-quality","display_name":"audit quality","score":0.5519999861717224},{"id":"https://openalex.org/keywords/lenders","display_name":"lenders","score":0.6830000281333923},{"id":"https://openalex.org/keywords/loan-spreads","display_name":"loan spreads","score":0.9369999766349792},{"id":"https://openalex.org/keywords/overseas-operations","display_name":"foreign operations","score":0.8539999723434448},{"id":"https://openalex.org/keywords/credit-risk","display_name":"credit risk","score":0.4390000104904175},{"id":"https://openalex.org/keywords/public-companies","display_name":"public companies","score":0.375}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8465925455093384},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7746537923812866},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7503688335418701},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.7090882062911987},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.6100948452949524},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5400716662406921},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.4577438235282898},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.44110631942749023},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4398859739303589},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.42380499839782715},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.23690512776374817},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2177535891532898},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","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/C97355855","wikidata":"https://www.wikidata.org/wiki/Q11473","display_name":"Thermodynamics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/ajpt-2020-107","doi":"https://doi.org/10.2308/ajpt-2020-107","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-2020-107","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","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":"Auditing: A Journal of Practice & Theory","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":48,"referenced_works":["https://openalex.org/W1518403789","https://openalex.org/W1569554286","https://openalex.org/W1994352088","https://openalex.org/W1996666670","https://openalex.org/W2001845647","https://openalex.org/W2003153844","https://openalex.org/W2027270107","https://openalex.org/W2029859891","https://openalex.org/W2044795179","https://openalex.org/W2058576880","https://openalex.org/W2059694171","https://openalex.org/W2069708315","https://openalex.org/W2070428960","https://openalex.org/W2076035820","https://openalex.org/W2088385344","https://openalex.org/W2094262603","https://openalex.org/W2098725102","https://openalex.org/W2118891973","https://openalex.org/W2126686154","https://openalex.org/W2240226450","https://openalex.org/W2575912679","https://openalex.org/W2769194634","https://openalex.org/W2947065681","https://openalex.org/W3002614754","https://openalex.org/W3009481910","https://openalex.org/W3013143262","https://openalex.org/W3121178376","https://openalex.org/W3121748228","https://openalex.org/W3122057730","https://openalex.org/W3122706194","https://openalex.org/W3122812581","https://openalex.org/W3123590105","https://openalex.org/W3124191372","https://openalex.org/W3124447204","https://openalex.org/W3124470129","https://openalex.org/W3124599649","https://openalex.org/W3124628786","https://openalex.org/W3124647856","https://openalex.org/W3124741388","https://openalex.org/W3125276712","https://openalex.org/W3125895596","https://openalex.org/W3125916795","https://openalex.org/W3127885327","https://openalex.org/W3170897843","https://openalex.org/W3180770844","https://openalex.org/W4200627334","https://openalex.org/W4220860688","https://openalex.org/W4294233749"],"related_works":["https://openalex.org/W3005134544","https://openalex.org/W7053352133","https://openalex.org/W2905383370","https://openalex.org/W3013143262","https://openalex.org/W7204803412","https://openalex.org/W4388877480","https://openalex.org/W3170897843","https://openalex.org/W2978736627","https://openalex.org/W3112144491","https://openalex.org/W3041447342"],"abstract_inverted_index":{"SUMMARY":[0],"While":[1],"component":[2,29,55,61,71,93,119,140],"auditors":[3,53,56,69,120],"audit":[4],"a":[5,75,105],"significant":[6,127],"proportion":[7],"of":[8,16,28,35,81,92,108,118,137],"public":[9],"companies,":[10],"lenders":[11],"may":[12],"not":[13],"be":[14],"aware":[15],"their":[17,36],"involvement":[18,37],"before":[19],"Form":[20],"AP":[21],"disclosure.":[22],"We":[23,42],"study":[24],"whether":[25],"the":[26,33,45,79,85,89,97,113,116,135],"disclosure":[27,136],"auditor":[30,62,94,141],"use":[31,54,70,95,117],"and":[32,84],"extent":[34,80],"is":[38,48,100,121,147],"useful":[39,148],"to":[40,58,149],"lenders.":[41,150],"find":[43,74],"that":[44,115,134],"loan":[46,86,98],"spread":[47,99],"higher":[49],"when":[50],"firms\u2019":[51],"lead":[52,68],"relative":[57],"engagements":[59],"without":[60],"participation.":[63],"Further,":[64],"for":[65,102,124],"firms":[66,103,125],"whose":[67],"auditors,":[72],"we":[73],"positive":[76,90],"association":[77],"between":[78],"such":[82],"participation":[83,142],"spread.":[87],"However,":[88],"effect":[91],"on":[96,139],"mitigated":[101],"with":[104,112,126],"high":[106],"level":[107],"foreign":[109,128],"operations,":[110],"consistent":[111],"notion":[114],"more":[122],"beneficial":[123],"operations.":[129],"Overall,":[130],"our":[131],"findings":[132],"suggest":[133],"information":[138],"in":[143,156],"global":[144],"group":[145],"audits":[146],"Data":[151],"Availability:":[152],"All":[153],"data":[154],"used":[155],"this":[157],"paper":[158],"are":[159],"publicly":[160],"available.":[161],"JEL":[162],"Classifications:":[163],"M42;":[164],"G32.":[165]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-06-10T00:00:00"}