{"id":"https://openalex.org/W151127369","doi":"https://doi.org/10.1017/s0269888913000428","title":"A theory of complex adaptive inquiring organizations: application to continuous assurance of corporate financial information","display_name":"A theory of complex adaptive inquiring organizations: application to continuous assurance of corporate financial information","publication_year":2014,"publication_date":"2014-05-19","ids":{"openalex":"https://openalex.org/W151127369","doi":"https://doi.org/10.1017/s0269888913000428","mag":"151127369"},"language":"en","primary_location":{"id":"doi:10.1017/s0269888913000428","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s0269888913000428","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/29AB904DBC9C565D15F270B579CC3830/S0269888913000428a.pdf/div-class-title-a-theory-of-complex-adaptive-inquiring-organizations-application-to-continuous-assurance-of-corporate-financial-information-div.pdf","source":{"id":"https://openalex.org/S137506714","display_name":"The Knowledge Engineering Review","issn_l":"0269-8889","issn":["0269-8889","1469-8005"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Knowledge Engineering Review","raw_type":"journal-article"},"type":"book","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/29AB904DBC9C565D15F270B579CC3830/S0269888913000428a.pdf/div-class-title-a-theory-of-complex-adaptive-inquiring-organizations-application-to-continuous-assurance-of-corporate-financial-information-div.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042179574","display_name":"John R. Kuhn","orcid":"https://orcid.org/0009-0002-6269-8144"},"institutions":[{"id":"https://openalex.org/I90840245","display_name":"Rollins College","ror":"https://ror.org/009vh5d61","country_code":"US","type":"education","lineage":["https://openalex.org/I90840245"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"John R. Kuhn","raw_affiliation_strings":["Crummer Graduate School of Business, Rollins College, 1000 Holt Avenue, Winter Park, FL 32789, USA; e-mail:"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Crummer Graduate School of Business, Rollins College, 1000 Holt Avenue, Winter Park, FL 32789, USA; e-mail:","institution_ids":["https://openalex.org/I90840245"]}]},{"author_position":"middle","author":{"id":null,"display_name":"James F. Courtney","orcid":null},"institutions":[{"id":"https://openalex.org/I919208787","display_name":"Louisiana Tech University","ror":"https://ror.org/04q9esz89","country_code":"US","type":"education","lineage":["https://openalex.org/I2799628689","https://openalex.org/I919208787"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"James F. Courtney","raw_affiliation_strings":["School of Accounting and Information Systems, College of Business, Louisiana Tech University, Louisiana, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting and Information Systems, College of Business, Louisiana Tech University, Louisiana, USA","institution_ids":["https://openalex.org/I919208787"]}]},{"author_position":"last","author":{"id":null,"display_name":"Bonnie Morris","orcid":null},"institutions":[{"id":"https://openalex.org/I165102784","display_name":"Duquesne University","ror":"https://ror.org/02336z538","country_code":"US","type":"education","lineage":["https://openalex.org/I165102784"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bonnie Morris","raw_affiliation_strings":["Palumbo Donahue School of Business, Duquesne University, Pennsylvania, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Palumbo Donahue School of Business, Duquesne University, Pennsylvania, USA","institution_ids":["https://openalex.org/I165102784"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5042179574"],"corresponding_institution_ids":["https://openalex.org/I90840245"],"apc_list":null,"apc_paid":null,"fwci":0.4201,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.66519974,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"30","issue":"3","first_page":"265","last_page":"296"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11810","display_name":"Complex Systems and Decision Making","score":0.786899983882904,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11810","display_name":"Complex Systems and Decision Making","score":0.786899983882904,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.696524441242218},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4681665599346161},{"id":"https://openalex.org/keywords/frontier","display_name":"Frontier","score":0.45288658142089844},{"id":"https://openalex.org/keywords/complex-adaptive-system","display_name":"Complex adaptive system","score":0.4519944489002228},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.4407113790512085},{"id":"https://openalex.org/keywords/complex-system","display_name":"Complex system","score":0.416745662689209},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.41424357891082764},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.33489251136779785},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.32809412479400635},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.272507905960083},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.2398565411567688},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.12370899319648743},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.12206128239631653}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.696524441242218},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4681665599346161},{"id":"https://openalex.org/C2778571376","wikidata":"https://www.wikidata.org/wiki/Q1355821","display_name":"Frontier","level":2,"score":0.45288658142089844},{"id":"https://openalex.org/C63108463","wikidata":"https://www.wikidata.org/wiki/Q581233","display_name":"Complex adaptive system","level":2,"score":0.4519944489002228},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.4407113790512085},{"id":"https://openalex.org/C47822265","wikidata":"https://www.wikidata.org/wiki/Q854457","display_name":"Complex system","level":2,"score":0.416745662689209},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41424357891082764},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33489251136779785},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.32809412479400635},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.272507905960083},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2398565411567688},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.12370899319648743},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12206128239631653},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1017/s0269888913000428","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s0269888913000428","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/29AB904DBC9C565D15F270B579CC3830/S0269888913000428a.pdf/div-class-title-a-theory-of-complex-adaptive-inquiring-organizations-application-to-continuous-assurance-of-corporate-financial-information-div.pdf","source":{"id":"https://openalex.org/S137506714","display_name":"The Knowledge Engineering Review","issn_l":"0269-8889","issn":["0269-8889","1469-8005"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Knowledge Engineering Review","raw_type":"journal-article"},{"id":"pmh:oai:stars.library.ucf.edu:etd-4916","is_oa":true,"landing_page_url":"https://stars.library.ucf.edu/etd/3916","pdf_url":null,"source":{"id":"https://openalex.org/S4210172555","display_name":"Journal of International Crisis and Risk Communication Research","issn_l":"2576-0017","issn":["2576-0017","2576-0025"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Electronic Theses and Dissertations","raw_type":"text"},{"id":"mag:151127369","is_oa":false,"landing_page_url":"https://eric.ed.gov/?id=ED515180","pdf_url":null,"source":{"id":"https://openalex.org/S4306478303","display_name":"ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://www.proquest.com/en-US/products/dissertations/individuals.shtml eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"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":null,"raw_source_name":"ProQuest LLC. 789 East Eisenhower Parkway, P.O. Box 1346, Ann Arbor, MI 48106. Tel: 800-521-0600; Web site: http://www.proquest.com/en-US/products/dissertations/individuals.shtml eBooks","raw_type":null}],"best_oa_location":{"id":"doi:10.1017/s0269888913000428","is_oa":true,"landing_page_url":"https://doi.org/10.1017/s0269888913000428","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/29AB904DBC9C565D15F270B579CC3830/S0269888913000428a.pdf/div-class-title-a-theory-of-complex-adaptive-inquiring-organizations-application-to-continuous-assurance-of-corporate-financial-information-div.pdf","source":{"id":"https://openalex.org/S137506714","display_name":"The Knowledge Engineering Review","issn_l":"0269-8889","issn":["0269-8889","1469-8005"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Knowledge Engineering Review","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W151127369.pdf","grobid_xml":"https://content.openalex.org/works/W151127369.grobid-xml"},"referenced_works_count":58,"referenced_works":["https://openalex.org/W1502049319","https://openalex.org/W1509487433","https://openalex.org/W1567237389","https://openalex.org/W1586962671","https://openalex.org/W1596723439","https://openalex.org/W1603125153","https://openalex.org/W1854870602","https://openalex.org/W1969727095","https://openalex.org/W1971154727","https://openalex.org/W1977941111","https://openalex.org/W1979058254","https://openalex.org/W1979671915","https://openalex.org/W1982791869","https://openalex.org/W1988221687","https://openalex.org/W1988695315","https://openalex.org/W1991615696","https://openalex.org/W2006680549","https://openalex.org/W2010793828","https://openalex.org/W2017555486","https://openalex.org/W2019906570","https://openalex.org/W2023297703","https://openalex.org/W2040989939","https://openalex.org/W2048801439","https://openalex.org/W2054405720","https://openalex.org/W2055091851","https://openalex.org/W2062114445","https://openalex.org/W2071668565","https://openalex.org/W2072657764","https://openalex.org/W2087105297","https://openalex.org/W2089839611","https://openalex.org/W2096583173","https://openalex.org/W2104153957","https://openalex.org/W2109627863","https://openalex.org/W2112519077","https://openalex.org/W2124532504","https://openalex.org/W2127500164","https://openalex.org/W2135965828","https://openalex.org/W2149010029","https://openalex.org/W2155648781","https://openalex.org/W2162393868","https://openalex.org/W2165335923","https://openalex.org/W2169589185","https://openalex.org/W2172166387","https://openalex.org/W2179492332","https://openalex.org/W2236330170","https://openalex.org/W2497585850","https://openalex.org/W2889011686","https://openalex.org/W3125774253","https://openalex.org/W3150763107","https://openalex.org/W3151685851","https://openalex.org/W4214511668","https://openalex.org/W4407880411","https://openalex.org/W6603736372","https://openalex.org/W6605029046","https://openalex.org/W6635579355","https://openalex.org/W6684073737","https://openalex.org/W6718486643","https://openalex.org/W6749323795"],"related_works":["https://openalex.org/W2243549855","https://openalex.org/W1561495283","https://openalex.org/W1979075404","https://openalex.org/W1526014595","https://openalex.org/W2400912726","https://openalex.org/W3172049385","https://openalex.org/W1967274238","https://openalex.org/W2056037088","https://openalex.org/W2155939092","https://openalex.org/W2078779318","https://openalex.org/W1980986307","https://openalex.org/W3047721720","https://openalex.org/W2004477332","https://openalex.org/W2032054156","https://openalex.org/W2014190989","https://openalex.org/W2379740636","https://openalex.org/W2767109163","https://openalex.org/W1968668553","https://openalex.org/W1549612478","https://openalex.org/W2295715114"],"abstract_inverted_index":{"Abstract":[0],"Drawing":[1],"upon":[2,130],"the":[3,12,28,44,50,73,84,108,113,116,133,139],"theories":[4],"of":[5,24,49,52,72,79,118,141],"complexity":[6],"and":[7,11,58,70,124,131,137,158],"complex":[8],"adaptive":[9],"systems":[10,33,145],"Singerian":[13],"inquiring":[14],"system":[15,66,121],"from":[16],"C.":[17],"West":[18],"Churchman's":[19],"seminal":[20],"work":[21],"The":[22,40,76],"Design":[23],"Inquiring":[25,55],"Systems":[26],",":[27],"study":[29,114],"herein":[30],"develops":[31],"a":[32,63,68,101,111,161],"design":[34,60,122],"theory":[35,51,123],"for":[36,62,86,107],"continuous":[37,64,134,143],"auditing":[38,65,144],"systems.":[39],"discussion":[41],"focuses":[42],"on":[43],"two":[45],"foundational":[46],"theories,":[47],"development":[48],"Complex":[53],"Adaptive":[54],"Organizations":[56],"(CAIO)":[57],"associated":[59],"principles":[61],"supporting":[67],"CAIO,":[69],"instantiation":[71,77],"CAIO":[74],"theory.":[75],"consists":[78],"an":[80,91,97,119],"agent-based":[81],"model":[82],"depicting":[83],"marketplace":[85],"Frontier":[87],"Airlines":[88],"that":[89,154],"generates":[90],"anticipated":[92],"market":[93],"share":[94],"used":[95],"as":[96,160],"integral":[98],"component":[99],"in":[100],"mock":[102],"auditor":[103],"going":[104],"concern":[105],"opinion":[106],"airline.":[109],"As":[110],"whole,":[112],"addresses":[115,138],"lack":[117],"underlying":[120],"comprehensive":[125],"view":[126],"needed":[127],"to":[128,149],"build":[129],"advance":[132],"assurance":[135],"movement":[136],"question":[140],"how":[142],"should":[146],"be":[147],"designed":[148],"produce":[150],"knowledge":[151,153],"\u2013":[152],"benefits":[155],"auditors,":[156],"clients,":[157],"society":[159],"whole.":[162]},"counts_by_year":[{"year":2015,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
