{"id":"https://openalex.org/W627996151","doi":"https://doi.org/10.57709/6851248","title":"The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions","display_name":"The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W627996151","doi":"https://doi.org/10.57709/6851248","mag":"627996151"},"language":"en","primary_location":{"id":"pmh:oai:scholarworks.gsu.edu:accountancy_diss-1015","doi":null,"is_oa":true,"landing_page_url":"https://scholarworks.gsu.edu/accountancy_diss/16","pdf_url":"https://scholarworks.gsu.edu/accountancy_diss/16","source":{"id":"https://openalex.org/S4406922693","display_name":"Digital Archive @ GSU","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountancy Dissertations","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://scholarworks.gsu.edu/accountancy_diss/16","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051930780","display_name":"Stephen H. Fuller","orcid":"https://orcid.org/0000-0001-7591-7778","observed_orcids":["https://orcid.org/0000-0001-7591-7778"]},"institutions":[{"id":"https://openalex.org/I181565077","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18","country_code":"US","type":"education","lineage":["https://openalex.org/I181565077"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Fuller, Stephen","raw_affiliation_strings":["Georgia State University,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgia State University,","institution_ids":["https://openalex.org/I181565077"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5051930780"],"corresponding_institution_ids":["https://openalex.org/I181565077"],"apc_list":null,"apc_paid":null,"fwci":1.576,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.86563376,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.00039999998989515007,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"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/critical-audit-matters","display_name":"critical audit matters","score":0.8299999833106995},{"id":"https://openalex.org/keywords/audit-committee-oversight","display_name":"audit committee oversight","score":0.9430000185966492},{"id":"https://openalex.org/keywords/disclosure-decisions","display_name":"disclosure decisions","score":0.4180000126361847},{"id":"https://openalex.org/keywords/quantitative-disclosure","display_name":"quantitative disclosure","score":0.4350000023841858},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4269999861717224}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.814189612865448},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.755298912525177},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6135739684104919},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.486642450094223},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.44247135519981384},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4328133463859558}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:scholarworks.gsu.edu:accountancy_diss-1015","doi":null,"is_oa":true,"landing_page_url":"https://scholarworks.gsu.edu/accountancy_diss/16","pdf_url":"https://scholarworks.gsu.edu/accountancy_diss/16","source":{"id":"https://openalex.org/S4406922693","display_name":"Digital Archive @ GSU","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountancy Dissertations","raw_type":"text"},{"id":"pmh:oai:scholarworks.gsu.edu:20.500.14694/364","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/20.500.14694/364","pdf_url":null,"source":{"id":"https://openalex.org/S4306400481","display_name":"Counseling And Psychological Services Dissertations (Georgia State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181565077","host_organization_name":"Georgia State University","host_organization_lineage":["https://openalex.org/I181565077"],"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":null},{"id":"mag:627996151","doi":null,"is_oa":false,"landing_page_url":"https://scholarworks.gsu.edu/accountancy_diss/16/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"doi:10.57709/6851248","doi":"https://doi.org/10.57709/6851248","is_oa":true,"landing_page_url":"https://doi.org/10.57709/6851248","pdf_url":null,"source":{"id":"https://openalex.org/S7407051460","display_name":"Georgia State University Repository","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":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"thesis"}],"best_oa_location":{"id":"pmh:oai:scholarworks.gsu.edu:accountancy_diss-1015","doi":null,"is_oa":true,"landing_page_url":"https://scholarworks.gsu.edu/accountancy_diss/16","pdf_url":"https://scholarworks.gsu.edu/accountancy_diss/16","source":{"id":"https://openalex.org/S4406922693","display_name":"Digital Archive @ GSU","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accountancy Dissertations","raw_type":"text"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W627996151.pdf","grobid_xml":"https://content.openalex.org/works/W627996151.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W286297135","https://openalex.org/W1717444216","https://openalex.org/W1750785615","https://openalex.org/W1784010377","https://openalex.org/W1965074910","https://openalex.org/W1966977632","https://openalex.org/W1968816001","https://openalex.org/W1995106861","https://openalex.org/W2029472515","https://openalex.org/W2031124974","https://openalex.org/W2031517059","https://openalex.org/W2060715914","https://openalex.org/W2076084528","https://openalex.org/W2078098743","https://openalex.org/W2103993786","https://openalex.org/W2108377819","https://openalex.org/W2116485500","https://openalex.org/W2117396522","https://openalex.org/W2149893809","https://openalex.org/W2155796253","https://openalex.org/W2168232915","https://openalex.org/W2169400219","https://openalex.org/W2171983833","https://openalex.org/W2323226409","https://openalex.org/W2324400225","https://openalex.org/W2734402129","https://openalex.org/W2936188296","https://openalex.org/W3121208486","https://openalex.org/W3121480360","https://openalex.org/W3121851017","https://openalex.org/W3121864166","https://openalex.org/W3122108025","https://openalex.org/W3122109296","https://openalex.org/W3123083350","https://openalex.org/W3123109308","https://openalex.org/W3123909298","https://openalex.org/W3124423437","https://openalex.org/W3124871970","https://openalex.org/W3125562270","https://openalex.org/W3125673505"],"related_works":["https://openalex.org/W3139310307","https://openalex.org/W3009479329","https://openalex.org/W2738956926","https://openalex.org/W3195228517","https://openalex.org/W4395044254","https://openalex.org/W1750785615","https://openalex.org/W4320168127","https://openalex.org/W3165314635","https://openalex.org/W6943889986","https://openalex.org/W4387784341"],"abstract_inverted_index":{"Motivated":[0],"by":[1,125,160,233,237],"the":[2,10,17,39,49,56,83,87,104,113,131,140,143,155,161,174,196,203,222,228],"current":[3],"PCAOB":[4],"proposed":[5,28],"standard":[6,29],"regarding":[7],"expansion":[8],"of":[9,19,55,89,130,142,157,190,230],"auditor?s":[11,223],"reporting":[12,21,45,73,91,224],"model,":[13],"this":[14,135],"study":[15,84,211],"investigates":[16,85],"effect":[18,88,136],"auditor":[20,70,90,114,162,175],"choice":[22,92],"on":[23,59,74,93,98,118,216],"management":[24,94,110,167,234],"disclosure":[25,79,95,129,189],"decisions.":[26,80],"The":[27,210],"would":[30,194],"require":[31],"auditors":[32,153],"to":[33,67,112,187,201],"identify":[34],"and":[35,43,133,235],"provide":[36],"information":[37,192,231],"about":[38,72],"most":[40],"significant":[41],"audit":[42,50,57,105,144],"financial":[44,197],"issues":[46],"encountered":[47],"during":[48],"in":[51,163,205,221],"a":[52,99,116,119,177,206,218],"new":[53],"section":[54],"report":[58],"Critical":[60],"Audit":[61],"Matters":[62],"(CAMs).":[63],"I":[64,107,149],"develop":[65],"theory":[66],"predict":[68],"how":[69,86,217],"choices":[71],"CAMs":[75],"might":[76,226],"affect":[77,227],"manager":[78],"In":[81,147],"addition,":[82,148],"decisions":[96],"depends":[97],"very":[100],"important":[101],"governance":[102],"structure,":[103],"committee.":[106],"find":[108,150],"that":[109,134,151,183,193],"reacts":[111],"shining":[115],"spotlight":[117],"highly":[120],"uncertain":[121],"critical":[122,207],"accounting":[123,208],"estimate":[124],"increasing":[126],"their":[127],"own":[128],"matter":[132],"varies":[137],"directly":[138],"with":[139,169],"strength":[141],"committee?s":[145],"oversight.":[146],"as":[152],"increase":[154,188],"level":[156,229],"detail":[158],"provided":[159,232],"its":[164],"CAM":[165,179],"reporting,":[166],"responds":[168],"increased":[170],"disclosure.":[171],"Finally,":[172],"when":[173],"provides":[176,212],"detailed":[178],"discussion,":[180],"it":[181],"appears":[182],"managers":[184],"are":[185],"likely":[186],"quantitative":[191],"enhance":[195],"statement":[198],"user?s":[199],"ability":[200],"quantify":[202],"risk":[204],"estimate.":[209],"ex":[213],"ante":[214],"insights":[215],"mandated":[219],"change":[220],"model":[225],"received":[236],"investors.":[238]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}