{"id":"https://openalex.org/W4404751069","doi":"https://doi.org/10.5281/zenodo.14025065","title":"Do BIG-4 auditors perform a corporate governance role in the Moroccan context? Evidence from accounting and market-based performance measures.","display_name":"Do BIG-4 auditors perform a corporate governance role in the Moroccan context? Evidence from accounting and market-based performance measures.","publication_year":2024,"publication_date":"2024-11-01","ids":{"openalex":"https://openalex.org/W4404751069","doi":"https://doi.org/10.5281/zenodo.14025065"},"language":"en","primary_location":{"id":"pmh:oai:ojs.africanscientificjournal.com:article/920","doi":null,"is_oa":true,"landing_page_url":"https://africanscientificjournal.com/index.php/AfricanScientificJournal/article/view/920","pdf_url":null,"source":{"id":"https://openalex.org/S7407065856","display_name":"African Scientific Journal","issn_l":"2658-9311","issn":["2658-9311"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2658-9311","raw_type":"info:eu-repo/semantics/article"},"parent_works":[],"lineage":["https://openalex.org/W4404751069"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://africanscientificjournal.com/index.php/AfricanScientificJournal/article/view/920","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114680992","display_name":"Nasredine Fathelkhir","orcid":"https://orcid.org/0000-0001-5509-2297","observed_orcids":["https://orcid.org/0000-0001-5509-2297"]},"institutions":[{"id":"https://openalex.org/I4210145365","display_name":"Universit\u00e9 Hassan 1er","ror":"https://ror.org/03cdvht47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210145365"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"FATHELKHIR, Nasredine","raw_affiliation_strings":["Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)","institution_ids":["https://openalex.org/I4210145365"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114680991","display_name":"Said Karam","orcid":"https://orcid.org/0000-0003-1751-1600","observed_orcids":["https://orcid.org/0000-0003-1751-1600"]},"institutions":[{"id":"https://openalex.org/I4210145365","display_name":"Universit\u00e9 Hassan 1er","ror":"https://ror.org/03cdvht47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210145365"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"KARAM, Said","raw_affiliation_strings":["Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)","institution_ids":["https://openalex.org/I4210145365"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5114680990","display_name":"Othman Gaga","orcid":"https://orcid.org/0000-0002-7333-9721","observed_orcids":["https://orcid.org/0000-0002-7333-9721"]},"institutions":[{"id":"https://openalex.org/I4210145365","display_name":"Universit\u00e9 Hassan 1er","ror":"https://ror.org/03cdvht47","country_code":"MA","type":"education","lineage":["https://openalex.org/I4210145365"]}],"countries":["MA"],"is_corresponding":false,"raw_author_name":"GAGA, Othman","raw_affiliation_strings":["Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universit\u00e9 Hassan 1er [Settat] (Settat, Maroc - Morocco)","institution_ids":["https://openalex.org/I4210145365"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210145365"],"apc_list":null,"apc_paid":null,"fwci":0.9685,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.72713141,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"3","issue":"26","first_page":"767","last_page":"792"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9585000276565552,"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":0.9585000276565552,"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":0.03849999979138374,"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/T10019","display_name":"Corporate Finance and Governance","score":0.002099999925121665,"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":0.8939999938011169},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.7580000162124634},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7300000190734863},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9319999814033508},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.6990000009536743},{"id":"https://openalex.org/keywords/firm-valuation","display_name":"business valuation","score":0.878000020980835},{"id":"https://openalex.org/keywords/accounting-performance","display_name":"accounting performance","score":0.49799999594688416},{"id":"https://openalex.org/keywords/market-based-performance","display_name":"market-based performance","score":0.8859999775886536},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7519999742507935},{"id":"https://openalex.org/keywords/moroccan-listed-companies","display_name":"Moroccan listed companies","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8598668575286865},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7617940306663513},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7500630617141724},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6574720144271851},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6320770382881165},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12218987941741943},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.06840163469314575},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:ojs.africanscientificjournal.com:article/920","doi":null,"is_oa":true,"landing_page_url":"https://africanscientificjournal.com/index.php/AfricanScientificJournal/article/view/920","pdf_url":null,"source":{"id":"https://openalex.org/S7407065856","display_name":"African Scientific Journal","issn_l":"2658-9311","issn":["2658-9311"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2658-9311","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:HAL:hal-04803149v1","doi":null,"is_oa":true,"landing_page_url":"https://hal.science/hal-04803149","pdf_url":"https://hal.science/hal-04803149v1/file/N26-35-Do%2BBIG-4%2Bauditors%2Bperform%2Ba%2Bcorporate%2Bgovernance%2Brole%2Bin%2Bthe%2BMoroccan%2Bcontext%2BEvidence%2Bfrom%2Baccounting%2Band%2Bmarket-based%2Bperformance%2Bmeasures%20%282%29.pdf","source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"African Scientific Journal, 2024, 3 (26), pp.767-792. ⟨10.5281/zenodo.14025066⟩","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:hal:journl:hal-04803149","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-04803149v1/document","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"doi:10.5281/zenodo.14025065","doi":"https://doi.org/10.5281/zenodo.14025065","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.14025065","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.14025066","doi":"https://doi.org/10.5281/zenodo.14025066","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.14025066","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"pmh:oai:ojs.africanscientificjournal.com:article/920","doi":null,"is_oa":true,"landing_page_url":"https://africanscientificjournal.com/index.php/AfricanScientificJournal/article/view/920","pdf_url":null,"source":{"id":"https://openalex.org/S7407065856","display_name":"African Scientific Journal","issn_l":"2658-9311","issn":["2658-9311"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2658-9311","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4404751069.pdf","grobid_xml":"https://content.openalex.org/works/W4404751069.grobid-xml"},"referenced_works_count":79,"referenced_works":["https://openalex.org/W57574889","https://openalex.org/W1448384656","https://openalex.org/W1482574503","https://openalex.org/W1586901256","https://openalex.org/W1973093717","https://openalex.org/W1986703203","https://openalex.org/W1990317644","https://openalex.org/W1991631841","https://openalex.org/W1999177812","https://openalex.org/W2006055597","https://openalex.org/W2020567220","https://openalex.org/W2034186566","https://openalex.org/W2068737819","https://openalex.org/W2095287224","https://openalex.org/W2108818539","https://openalex.org/W2174859259","https://openalex.org/W2304861038","https://openalex.org/W2338057674","https://openalex.org/W2465971044","https://openalex.org/W2515141290","https://openalex.org/W2521761720","https://openalex.org/W2569999701","https://openalex.org/W2580938274","https://openalex.org/W2736214577","https://openalex.org/W2752617332","https://openalex.org/W2780614001","https://openalex.org/W2786569600","https://openalex.org/W2794680879","https://openalex.org/W2797110886","https://openalex.org/W2832858008","https://openalex.org/W2884263569","https://openalex.org/W2888663940","https://openalex.org/W2892015643","https://openalex.org/W2892033211","https://openalex.org/W2896195444","https://openalex.org/W2900691885","https://openalex.org/W2906108414","https://openalex.org/W2912049223","https://openalex.org/W2914083408","https://openalex.org/W2929447073","https://openalex.org/W2944718568","https://openalex.org/W2946166422","https://openalex.org/W2986150074","https://openalex.org/W2990906868","https://openalex.org/W2994411377","https://openalex.org/W2996382251","https://openalex.org/W3000612267","https://openalex.org/W3010940525","https://openalex.org/W3018002146","https://openalex.org/W3121748228","https://openalex.org/W3135327527","https://openalex.org/W3172206526","https://openalex.org/W3183922570","https://openalex.org/W3207487618","https://openalex.org/W3217801529","https://openalex.org/W4200114220","https://openalex.org/W4200168039","https://openalex.org/W4200604585","https://openalex.org/W4221093249","https://openalex.org/W4224283515","https://openalex.org/W4295951808","https://openalex.org/W4297894474","https://openalex.org/W4323544781","https://openalex.org/W4360980009","https://openalex.org/W4361028555","https://openalex.org/W4362731154","https://openalex.org/W4377024845","https://openalex.org/W4378676388","https://openalex.org/W4379054457","https://openalex.org/W4380684507","https://openalex.org/W4385423265","https://openalex.org/W4385772318","https://openalex.org/W4386011877","https://openalex.org/W4386743791","https://openalex.org/W4388884746","https://openalex.org/W4389309408","https://openalex.org/W4391518689","https://openalex.org/W4392986275","https://openalex.org/W4393345545"],"related_works":["https://openalex.org/W4399421787","https://openalex.org/W7219437058","https://openalex.org/W7163331534","https://openalex.org/W4396752786","https://openalex.org/W7139979287","https://openalex.org/W2736645518","https://openalex.org/W2766404017","https://openalex.org/W2909970320","https://openalex.org/W3150919357","https://openalex.org/W2914768837"],"abstract_inverted_index":{"Abstract":[0],"The":[1],"research":[2,189],"on":[3,31,49,60,90,142,166],"external":[4,46,211],"audit":[5,29,47,88,130,135,164,177,185,227],"quality":[6,30,48,89,136,165,178],"has":[7],"attracted":[8],"flourishing":[9],"interest":[10],"from":[11,191],"several":[12],"scholars":[13],"following":[14],"financial":[15,50,143],"scandals":[16],"and":[17,22,55,92,115,123,134,145,169,175,210],"corporate":[18],"failures,":[19],"Nonetheless,":[20],"results":[21,215],"empirical":[23],"findings":[24,118],"regarding":[25],"the":[26,43,68,73,85,101,120,124,149,157,161,172,196,218],"effect":[27,86,162],"of":[28,45,63,87,113,151,163,201,213,221],"firm":[32,146,167],"performance":[33,51,57,94,144,168],"are":[34],"still":[35],"inconclusive.":[36],"Our":[37,117],"study":[38,77,155],"is":[39,156],"designed":[40],"to":[41,83,108,159,195,207,217],"investigate":[42],"impact":[44],"using":[52],"both":[53],"accounting":[54,91],"market-based":[56,93],"indicators.":[58],"Based":[59],"a":[61,79,181],"sample":[62],"38":[64],"listed":[65],"firms":[66],"in":[67,171],"Casablanca":[69],"stock":[70],"exchange,":[71],"covering":[72],"period":[74],"2011-2021,":[75],"this":[76],"employed":[78,100],"pooled":[80],"OLS":[81],"model":[82],"assess":[84],"measures.":[95],"For":[96],"robustness":[97,182],"check,":[98],"we":[99],"Feasible":[102],"Generalized":[103],"Least":[104],"Square":[105],"(FGLS)":[106],"estimator":[107],"account":[109],"for":[110,184],"potential":[111],"issues":[112,205],"heteroskedasticity":[114],"autocorrelation.":[116],"support":[119],"main":[121],"hypothesis":[122],"agency's":[125],"theoretical":[126],"foundations,":[127],"indicating":[128],"that":[129],"brand":[131],"name":[132],"reputation":[133],"change":[137,179],"exhibit":[138],"significant":[139],"positive":[140],"impacts":[141],"valuation.":[147],"To":[148],"best":[150],"our":[152,154,188,214],"knowledge,":[153],"first":[158],"examine":[160],"valuation":[170],"Moroccan":[173],"context":[174],"use":[176],"as":[180],"proxy":[183],"quality.":[186],"Nevertheless,":[187],"suffers":[190],"some":[192,202],"limitations,":[193],"related":[194,206],"methodological":[197],"approach,":[198],"possible":[199],"omissions":[200],"variables,":[203],"econometric":[204],"endogeneity":[208],"concerns":[209],"validity":[212],"due":[216],"limited":[219],"number":[220],"observations.":[222],"Keywords:":[223],"Corporate":[224],"governance,":[225],"External":[226],"quality,":[228],"Firm":[229],"performance,":[230],"Agency":[231],"theory,":[232],"Morocco.":[233]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-11-27T00:00:00"}