{"id":"https://openalex.org/W648692173","doi":null,"title":"The economics of audit quality : private incentives and the regulation of audit and non-audit services","display_name":"The economics of audit quality : private incentives and the regulation of audit and non-audit services","publication_year":1999,"publication_date":"1999-01-01","ids":{"openalex":"https://openalex.org/W648692173","mag":"648692173"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-009084453","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009084453&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","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/A5030694354","display_name":"Benito Arru\u00f1ada","orcid":"https://orcid.org/0000-0003-1391-9895","observed_orcids":["https://orcid.org/0000-0003-1391-9895"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Benito Arru\u00f1ada","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-1391-9895","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5030694354"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.9891,"has_fulltext":false,"cited_by_count":79,"citation_normalized_percentile":{"value":0.97577068,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"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":0.00019999999494757503,"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/T14230","display_name":"Occupational and Professional Licensing Regulation","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"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":0.9929999709129333},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9359999895095825},{"id":"https://openalex.org/keywords/non-audit-services","display_name":"non-audit services","score":0.9959999918937683},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.7509999871253967},{"id":"https://openalex.org/keywords/private-sector-incentives","display_name":"private incentives","score":0.6669999957084656},{"id":"https://openalex.org/keywords/market-competition","display_name":"market competition","score":0.734000027179718}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8366637825965881},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.7752420902252197},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7330379486083984},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.7005372047424316},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.675386905670166},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6448425650596619},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.6030561923980713},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.5175187587738037},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4715811312198639},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.43609195947647095},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.42183348536491394},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4121902287006378}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-009084453","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009084453&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:648692173","doi":null,"is_oa":false,"landing_page_url":"http://www.gbv.de/dms/zbw/654350000.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306463518","display_name":"Kluwer 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":"Kluwer eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W89059001","https://openalex.org/W2494497279","https://openalex.org/W2318731422","https://openalex.org/W2219319510","https://openalex.org/W3001702431","https://openalex.org/W2180692106","https://openalex.org/W4280619421","https://openalex.org/W2144470243","https://openalex.org/W3123821724","https://openalex.org/W2768362341"],"abstract_inverted_index":{"1.":[0],"Auditing":[1],"quality.":[2,7],"2.":[3],"The":[4,16],"safeguard":[5],"of":[6,18,25,33],"3.":[8],"Auditor":[9],"independence":[10],"as":[11],"an":[12],"economic":[13],"decision.":[14],"4.":[15],"supply":[17],"non-audit":[19,26,34,43],"services":[20,27,35],"by":[21],"auditors.":[22],"5.":[23],"Effects":[24,32],"on":[28,36],"auditor":[29],"independence.":[30],"6.":[31],"market":[37],"competition.":[38],"7.":[39],"Normative":[40],"possibilities":[41],"for":[42],"services.":[44],"8.":[45],"Let":[46],"knowledge":[47],"evolve":[48],"in":[49],"the":[50],"market.":[51],"References.":[52],"Index.":[53]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}