{"id":"https://openalex.org/W802413026","doi":null,"title":"Appearances Are Important: Outsourced Internal Audit Services and the Perception of Auditor Independence","display_name":"Appearances Are Important: Outsourced Internal Audit Services and the Perception of Auditor Independence","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W802413026","mag":"802413026"},"language":"en","primary_location":{"id":"mag:802413026","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.richmond.edu/accounting-faculty-publications/2/","pdf_url":null,"source":{"id":"https://openalex.org/S4306532130","display_name":"The CPA Journal","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The CPA Journal","raw_type":null},"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/A5071964071","display_name":"Marshall A. Geiger","orcid":"https://orcid.org/0000-0003-2100-6324","observed_orcids":["https://orcid.org/0000-0003-2100-6324"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Marshall A. Geiger","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2100-6324","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5034594311","display_name":"D. Jordan Lowe","orcid":"https://orcid.org/0000-0002-9556-2916","observed_orcids":["https://orcid.org/0000-0002-9556-2916"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"D. Jordan Lowe","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9556-2916","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5041530486","display_name":"Kurt J. Pany","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kurt Pany","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":1.292,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.91606238,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"20","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":0.9965999722480774,"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":0.9965999722480774,"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":0.0013000000035390258,"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/T11912","display_name":"Outsourcing and Supply Chain Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/auditor-independence","display_name":"auditor independence","score":0.9120000004768372},{"id":"https://openalex.org/keywords/internal-audit-outsourcing","display_name":"internal audit outsourcing","score":0.7020000219345093}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6705989837646484},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6414276361465454},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.605319082736969},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.5461373329162598},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.545985758304596},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4458926022052765},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4206423759460449},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.21794110536575317},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.20223680138587952},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.07484415173530579},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.06166356801986694},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:802413026","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.richmond.edu/accounting-faculty-publications/2/","pdf_url":null,"source":{"id":"https://openalex.org/S4306532130","display_name":"The CPA Journal","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"The CPA Journal","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/W4302204228","https://openalex.org/W790140254","https://openalex.org/W1973192745","https://openalex.org/W2904143196","https://openalex.org/W1540924094","https://openalex.org/W2143835303","https://openalex.org/W4244421418","https://openalex.org/W2259300892","https://openalex.org/W295920512","https://openalex.org/W1573288949"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}