{"id":"https://openalex.org/W562292838","doi":null,"title":"Subcertification and relationship quality : effects on subordinate effort and justification","display_name":"Subcertification and relationship quality : effects on subordinate effort and justification","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W562292838","mag":"562292838"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.565.1469","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.565.1469","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://aaahq.org/mas/MASPAPERS2007/relational_contracting/Thomas Vance.pdf","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5008544949","display_name":"Thomas W. Vance","orcid":"https://orcid.org/0000-0002-3488-9333","observed_orcids":["https://orcid.org/0000-0002-3488-9333"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Thomas W. Vance","raw_affiliation_strings":["Accountancy"],"raw_orcid":"https://orcid.org/0000-0002-3488-9333","affiliations":[{"raw_affiliation_string":"Accountancy","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5008544949"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.7509999871253967,"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/T10797","display_name":"Accounting and Organizational Management","score":0.7509999871253967,"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":0.23970000445842743,"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":0.00430000014603138,"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/manager-subordinate-relationships","display_name":"manager-subordinate relationships","score":0.7039999961853027},{"id":"https://openalex.org/keywords/relationship-quality","display_name":"relationship quality","score":0.9399999976158142},{"id":"https://openalex.org/keywords/justification","display_name":"justification","score":0.6859999895095825},{"id":"https://openalex.org/keywords/accounting-estimates","display_name":"accounting estimates","score":0.9380000233650208},{"id":"https://openalex.org/keywords/financial-data-accuracy","display_name":"financial data accuracy","score":0.6029999852180481},{"id":"https://openalex.org/keywords/control-system-design","display_name":"control system design","score":0.7400000095367432},{"id":"https://openalex.org/keywords/internal-financial-reporting","display_name":"internal financial reporting","score":0.8199999928474426},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5659999847412109},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.703000009059906}],"concepts":[{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.526959240436554},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4550706744194031},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.17459368705749512},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.17199698090553284}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.565.1469","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.565.1469","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://aaahq.org/mas/MASPAPERS2007/relational_contracting/Thomas Vance.pdf","raw_type":"text"},{"id":"mag:562292838","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA85238569","pdf_url":null,"source":{"id":"https://openalex.org/S4306481717","display_name":"University Microfilms International eBooks","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":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"University Microfilms International eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W199190486","https://openalex.org/W1503344047","https://openalex.org/W1703398075","https://openalex.org/W1753472752","https://openalex.org/W1847117360","https://openalex.org/W1978529347","https://openalex.org/W1983486117","https://openalex.org/W1986865620","https://openalex.org/W1988682021","https://openalex.org/W1997571096","https://openalex.org/W2017288619","https://openalex.org/W2022480744","https://openalex.org/W2025652312","https://openalex.org/W2029764184","https://openalex.org/W2045633722","https://openalex.org/W2046268850","https://openalex.org/W2055433678","https://openalex.org/W2060112242","https://openalex.org/W2063782567","https://openalex.org/W2079134272","https://openalex.org/W2085302771","https://openalex.org/W2095033825","https://openalex.org/W2099808856","https://openalex.org/W2101903660","https://openalex.org/W2124927217","https://openalex.org/W2130660952","https://openalex.org/W2132912892","https://openalex.org/W2142175015","https://openalex.org/W2148401999","https://openalex.org/W2168203983","https://openalex.org/W2170480397","https://openalex.org/W2323226409","https://openalex.org/W2398465568","https://openalex.org/W2407968773","https://openalex.org/W2745547123","https://openalex.org/W2752617332","https://openalex.org/W3016695958","https://openalex.org/W3122890333"],"related_works":["https://openalex.org/W2323143990","https://openalex.org/W1659223881","https://openalex.org/W2489494954","https://openalex.org/W2971286778","https://openalex.org/W2601146541","https://openalex.org/W2952382581","https://openalex.org/W2784996174","https://openalex.org/W2772096882","https://openalex.org/W3160930416","https://openalex.org/W7164666130"],"abstract_inverted_index":{"ABSTRACT:":[0],"This":[1],"study":[2,178,217],"examines":[3],"the":[4,17,34,47,67,88,98,137,145,152,155,168,173,200,221,233],"decision":[5,156],"to":[6,27,31,117,119,157,183,199,231],"implement":[7],"subcertification,":[8,72],"a":[9,105,113],"system":[10,193],"of":[11,13,49,70,101,139,154,176,180],"certifications":[12],"financial":[14,36,214,223],"data":[15,37,130],"by":[16],"subordinate":[18,52,108,110,164],"employees":[19],"who":[20,188],"provide":[21,128],"that":[22,33,62,163,202],"data.":[23],"Subcertification":[24],"is":[25,38,85],"intended":[26],"increase":[28],"employee":[29],"effort":[30,53,121,140,204],"ensure":[32],"reported":[35],"accurate":[39],"and":[40,54,93,107,122,195,239],"can":[41],"be":[42],"defended.":[43],"I":[44,96,127,149,228],"experimentally":[45],"explore":[46],"effects":[48,100,153],"subcertification":[50],"on":[51,90,109,159],"justification":[55],"when":[56],"generating":[57],"an":[58],"accounting":[59,147],"estimate,":[60],"predicting":[61,162],"both":[63],"will":[64],"increase.":[65],"Despite":[66],"expected":[68,174],"benefits":[69],"imposing":[71],"it":[73],"has":[74,218],"not":[75,83],"been":[76],"universally":[77],"adopted.":[78],"One":[79],"widely-cited":[80],"reason":[81],"for":[82,220,236],"adopting":[84],"concern":[86],"about":[87],"impact":[89],"corporate":[91],"culture":[92],"manager-subordinate":[94,170],"relationships.":[95],"document":[97,151],"direct":[99],"relationship":[102,116,133,160],"quality":[103,115,134,207,213],"between":[104],"manager":[106],"behavior,":[111],"expecting":[112],"higher":[114,206,212],"lead":[118],"increased":[120],"justification.":[123],"In":[124],"this":[125,177,216],"draft,":[126],"pilot":[129],"consistent":[131],"with":[132,191],"directly":[135],"affecting":[136],"amount":[138],"participants":[141],"exert":[142],"in":[143,186,210],"researching":[144],"appropriate":[146],"estimate.":[148],"subsequently":[150],"subcertify":[158],"quality,":[161],"response":[165],"depends":[166],"upon":[167],"existing":[169],"relationship.":[171],"Collectively,":[172],"findings":[175],"are":[179,189],"particular":[181],"importance":[182],"managerial":[184],"accountants":[185],"practice":[187],"charged":[190],"control":[192],"design":[194],"implementation":[196],"decisions.":[197],"Further,":[198],"extent":[201],"greater":[203],"yields":[205],"estimates":[208],"and,":[209],"turn,":[211],"statements,":[215],"implications":[219],"internal":[222],"reporting":[224],"process":[225],"as":[226],"well.":[227],"would":[229],"like":[230],"thank":[232],"following":[234],"individuals":[235],"their":[237],"time":[238],"helpful":[240],"guidance;":[241],"Jane":[242]},"counts_by_year":[{"year":2012,"cited_by_count":1}],"updated_date":"2026-08-26T07:47:46.906454","created_date":"2016-06-24T00:00:00"}
