{"id":"https://openalex.org/W7225622670","doi":"https://doi.org/10.5281/zenodo.24081628","title":"AUDIT FIRM CHARACTERISTICS, CLIENT COMPLEXITY, AND THE ADOPTION OF THE BUSINESS RISK AUDIT APPROACH","display_name":"AUDIT FIRM CHARACTERISTICS, CLIENT COMPLEXITY, AND THE ADOPTION OF THE BUSINESS RISK AUDIT APPROACH","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225622670","doi":"https://doi.org/10.5281/zenodo.24081628"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24081628","doi":"https://doi.org/10.5281/zenodo.24081628","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24081628","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"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24081628","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161359477","display_name":"Mohammed Abdulrahman Al-Harazi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I78137547","display_name":"Ibb University","ror":"https://ror.org/00fhcxc56","country_code":"YE","type":"education","lineage":["https://openalex.org/I78137547"]}],"countries":["YE"],"is_corresponding":false,"raw_author_name":"Al-Harazi, Mohammed Abdulrahman","raw_affiliation_strings":["Department of Accounting, Faculty of Administrative Sciences, Ibb University, Ibb, Yemen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Administrative Sciences, Ibb University, Ibb, Yemen","institution_ids":["https://openalex.org/I78137547"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161356177","display_name":"Ahmed Nasser Saleh Al-Qadasi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I78137547","display_name":"Ibb University","ror":"https://ror.org/00fhcxc56","country_code":"YE","type":"education","lineage":["https://openalex.org/I78137547"]}],"countries":["YE"],"is_corresponding":false,"raw_author_name":"Al-Qadasi, Ahmed Nasser Saleh","raw_affiliation_strings":["Department of Accounting, Faculty of Administrative Sciences, Ibb University, Ibb, Yemen"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Administrative Sciences, Ibb University, Ibb, Yemen","institution_ids":["https://openalex.org/I78137547"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I78137547"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"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":0.9951000213623047,"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":0.9951000213623047,"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":0.004100000020116568,"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/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"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/audit-firm-characteristics","display_name":"audit firm characteristics","score":0.8980000019073486},{"id":"https://openalex.org/keywords/client-complexity","display_name":"client complexity","score":0.8799999952316284},{"id":"https://openalex.org/keywords/auditor-industry-specialization","display_name":"auditor industry specialization","score":0.6830000281333923},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.6790000200271606},{"id":"https://openalex.org/keywords/international-audit-firms","display_name":"international audit firms","score":0.6729999780654907},{"id":"https://openalex.org/keywords/yemen","display_name":"Yemen","score":0.3569999933242798}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7824000120162964},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7705000042915344},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.6578999757766724},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6287999749183655},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6276999711990356},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.6097999811172485},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5666000247001648},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5570999979972839},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5386999845504761},{"id":"https://openalex.org/C9272383","wikidata":"https://www.wikidata.org/wiki/Q5001930","display_name":"Business risks","level":2,"score":0.534600019454956},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.40939998626708984},{"id":"https://openalex.org/C198694475","wikidata":"https://www.wikidata.org/wiki/Q5165857","display_name":"Control environment","level":5,"score":0.40720000863075256},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.38119998574256897},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.3693000078201294},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.34850001335144043},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.3176000118255615},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3102000057697296},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.30820000171661377},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.303600013256073},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.2957000136375427},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.2937000095844269},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2680000066757202}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24081628","doi":"https://doi.org/10.5281/zenodo.24081628","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24081628","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.24081629","doi":"https://doi.org/10.5281/zenodo.24081629","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24081629","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":"doi:10.5281/zenodo.24081628","doi":"https://doi.org/10.5281/zenodo.24081628","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24081628","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"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391927156","https://openalex.org/W2053398727","https://openalex.org/W1502848615","https://openalex.org/W4319988328","https://openalex.org/W2166451471","https://openalex.org/W7017384985","https://openalex.org/W2033125453","https://openalex.org/W1680814797","https://openalex.org/W3211067986","https://openalex.org/W7220103518"],"abstract_inverted_index":{"The":[0,47,68,141,185,249],"purpose":[1],"of":[2,10,14,23,113,123,139,159,169,201,210,222,230],"this":[3,183,216,244],"study":[4,48,69,219,250],"is":[5,177,220],"to":[6,34,44,100,148,193,255],"identify":[7,35],"the":[8,21,24,36,54,58,102,111,145,149,157,160,167,170,174,178,190,199,202,208,223,228,231,237,241],"impact":[9,155],"certain":[11],"fundamental":[12],"characteristics":[13,146,191],"audit":[15,27,76,93,105,120,150,163,171,194,205,234,257],"firms":[16,41,77],"and":[17,42,62,78,88,115,126,165,246,259],"their":[18],"clients":[19,195],"on":[20,85,118,156],"application":[22,158,200,229,245],"business":[25,103,161,176,203,232,262],"risk":[26,162,204,233],"approach":[28,164,235],"in":[29,173,182,236],"Yemen,":[30],"as":[31,33,95],"well":[32],"responses":[37,132],"implemented":[38],"by":[39],"these":[40,45],"companies":[43],"characteristics.":[46],"uses":[49],"a":[50,83,136,153],"descriptive-analytical":[51],"approach,":[52,206],"where":[53],"data":[55],"collected":[56],"through":[57],"questionnaire":[59],"are":[60,97],"described":[61],"analyzed":[63],"using":[64],"appropriate":[65],"statistical":[66],"methods.":[67],"sample":[70],"included":[71],"60":[72],"auditors":[73],"from":[74,110],"42":[75],"8":[79],"individual":[80],"offices,":[81,94],"with":[82,91,261],"focus":[84],"larger":[86],"offices":[87],"those":[89],"associated":[90],"international":[92],"they":[96],"more":[98],"likely":[99],"apply":[101],"risk-based":[104],"approach.":[106,217],"Data":[107],"was":[108],"sourced":[109],"Ministry":[112],"Industry":[114],"Trade's":[116],"publications":[117],"licensed":[119],"offices.":[121],"Out":[122],"50":[124],"electronic":[125],"10":[127],"paper":[128],"questionnaires":[129],"distributed,":[130],"38":[131],"were":[133],"received,":[134],"representing":[135],"response":[137],"rate":[138],"63.33%.":[140],"results":[142,186],"showed":[143,188],"that":[144,166,189,213,226],"related":[147,192],"firm":[151,172],"have":[152],"varying":[154],"specialization":[168],"client's":[175],"most":[179],"influential":[180],"factor":[181],"regard.":[184],"also":[187,251],"do":[196],"not":[197],"affect":[198,215],"indicating":[207],"existence":[209],"other":[211],"factors":[212,242],"may":[214],"This":[218],"one":[221],"few":[224],"studies":[225],"address":[227],"Yemeni":[238],"context,":[239],"highlighting":[240],"affecting":[243],"its":[247],"challenges.":[248],"provides":[252],"some":[253],"recommendations":[254],"improve":[256],"quality":[258],"deal":[260],"risks.":[263]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}