{"id":"https://openalex.org/W4409460221","doi":"https://doi.org/10.1108/978-1-83608-068-820251008","title":"Evaluating Business Performance Through Audited Financial Statements: Considerations for Future Trends in Indigenous Finance","display_name":"Evaluating Business Performance Through Audited Financial Statements: Considerations for Future Trends in Indigenous Finance","publication_year":2025,"publication_date":"2025-04-15","ids":{"openalex":"https://openalex.org/W4409460221","doi":"https://doi.org/10.1108/978-1-83608-068-820251008"},"language":"en","primary_location":{"id":"doi:10.1108/978-1-83608-068-820251008","doi":"https://doi.org/10.1108/978-1-83608-068-820251008","is_oa":false,"landing_page_url":"https://doi.org/10.1108/978-1-83608-068-820251008","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indigenous Empowerment through Human-Machine Interactions","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4409460191","display_name":"Indigenous Empowerment through Human-Machine Interactions"},"type":"book-chapter","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/A5117156516","display_name":"Ruanda Kukalaj","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ruanda Kukalaj","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050822615","display_name":"Enkeleda Lulaj","orcid":"https://orcid.org/0000-0002-5325-3015","observed_orcids":["https://orcid.org/0000-0002-5325-3015"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Enkeleda Lulaj","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019015660","display_name":"Blerta Dragusha","orcid":"https://orcid.org/0000-0002-5463-5269","observed_orcids":["https://orcid.org/0000-0002-5463-5269"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Blerta Dragusha","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.7176,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.89903265,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"133","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5565999746322632,"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":0.5565999746322632,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.059700001031160355,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.04560000076889992,"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/business-performance-evaluation","display_name":"enterprise performance evaluation","score":0.8529999852180481},{"id":"https://openalex.org/keywords/audited-financial-statements","display_name":"audited financial statements","score":0.9980000257492065},{"id":"https://openalex.org/keywords/indigenous-enterprises","display_name":"indigenous enterprises","score":0.6000000238418579},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6710000038146973},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.5070000290870667}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7752413749694824},{"id":"https://openalex.org/C55958113","wikidata":"https://www.wikidata.org/wiki/Q169480","display_name":"Indigenous","level":2,"score":0.6679102182388306},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5639481544494629},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.513433575630188},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4353514611721039},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/978-1-83608-068-820251008","doi":"https://doi.org/10.1108/978-1-83608-068-820251008","is_oa":false,"landing_page_url":"https://doi.org/10.1108/978-1-83608-068-820251008","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Indigenous Empowerment through Human-Machine Interactions","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W1497170770","https://openalex.org/W1977115526","https://openalex.org/W2746612724","https://openalex.org/W2767728167","https://openalex.org/W2770463216","https://openalex.org/W2884733891","https://openalex.org/W2913627697","https://openalex.org/W2942068225","https://openalex.org/W2956014616","https://openalex.org/W2990953442","https://openalex.org/W2995586222","https://openalex.org/W3038982084","https://openalex.org/W3152274310","https://openalex.org/W3153999489","https://openalex.org/W3160140834","https://openalex.org/W3171648311","https://openalex.org/W4206794695","https://openalex.org/W4210321437","https://openalex.org/W4210805325","https://openalex.org/W4225008294","https://openalex.org/W4281713300","https://openalex.org/W4295136626","https://openalex.org/W4312187396","https://openalex.org/W4322769606","https://openalex.org/W4382236919","https://openalex.org/W4382809128","https://openalex.org/W4385437016","https://openalex.org/W4386182544","https://openalex.org/W4387760439"],"related_works":["https://openalex.org/W4409460152","https://openalex.org/W4401513141","https://openalex.org/W7161004134","https://openalex.org/W4410927075","https://openalex.org/W4414143556","https://openalex.org/W3192630940","https://openalex.org/W4415983232","https://openalex.org/W2568541477","https://openalex.org/W6892757671","https://openalex.org/W4308713657"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2025-04-16T00:00:00"}