{"id":"https://openalex.org/W2902516235","doi":"https://doi.org/10.2308/isys-18-046","title":"Auditor Style and Financial Reporting Similarity","display_name":"Auditor Style and Financial Reporting Similarity","publication_year":2020,"publication_date":"2020-02-19","ids":{"openalex":"https://openalex.org/W2902516235","doi":"https://doi.org/10.2308/isys-18-046","mag":"2902516235"},"language":"en","primary_location":{"id":"doi:10.2308/isys-18-046","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-18-046","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"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/A5016415608","display_name":"Joseph Johnston","orcid":"https://orcid.org/0000-0003-1105-2554"},"institutions":[{"id":"https://openalex.org/I47301684","display_name":"Illinois State University","ror":"https://ror.org/050kcr883","country_code":"US","type":"education","lineage":["https://openalex.org/I47301684"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joseph A. Johnston","raw_affiliation_strings":["Illinois State University"],"raw_orcid":"https://orcid.org/0000-0003-1105-2554","affiliations":[{"raw_affiliation_string":"Illinois State University","institution_ids":["https://openalex.org/I47301684"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071634135","display_name":"Joseph H. Zhang","orcid":"https://orcid.org/0000-0003-1705-8826"},"institutions":[{"id":"https://openalex.org/I94658018","display_name":"University of Memphis","ror":"https://ror.org/01cq23130","country_code":"US","type":"education","lineage":["https://openalex.org/I94658018"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joseph H. Zhang","raw_affiliation_strings":["The University of Memphis"],"raw_orcid":"https://orcid.org/0000-0003-1705-8826","affiliations":[{"raw_affiliation_string":"The University of Memphis","institution_ids":["https://openalex.org/I94658018"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.7907,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.96500791,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":99},"biblio":{"volume":"35","issue":"1","first_page":"79","last_page":"99"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9995999932289124,"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":0.9995999932289124,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.9972000122070312,"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"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9578999876976013,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8298126459121704},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7455878257751465},{"id":"https://openalex.org/keywords/similarity","display_name":"Similarity (geometry)","score":0.702942430973053},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6314369440078735},{"id":"https://openalex.org/keywords/pairwise-comparison","display_name":"Pairwise comparison","score":0.6218833923339844},{"id":"https://openalex.org/keywords/style","display_name":"Style (visual arts)","score":0.5318830609321594},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.22323185205459595},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.0731610357761383}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8298126459121704},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7455878257751465},{"id":"https://openalex.org/C103278499","wikidata":"https://www.wikidata.org/wiki/Q254465","display_name":"Similarity (geometry)","level":3,"score":0.702942430973053},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6314369440078735},{"id":"https://openalex.org/C184898388","wikidata":"https://www.wikidata.org/wiki/Q1435712","display_name":"Pairwise comparison","level":2,"score":0.6218833923339844},{"id":"https://openalex.org/C2776445246","wikidata":"https://www.wikidata.org/wiki/Q1792644","display_name":"Style (visual arts)","level":2,"score":0.5318830609321594},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22323185205459595},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0731610357761383},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C115961682","wikidata":"https://www.wikidata.org/wiki/Q860623","display_name":"Image (mathematics)","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-18-046","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-18-046","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":87,"referenced_works":["https://openalex.org/W69533933","https://openalex.org/W1515531634","https://openalex.org/W1569004996","https://openalex.org/W1793315434","https://openalex.org/W1811127695","https://openalex.org/W1843463970","https://openalex.org/W1898699230","https://openalex.org/W1950447270","https://openalex.org/W1960334607","https://openalex.org/W1971043028","https://openalex.org/W1971160934","https://openalex.org/W1972092627","https://openalex.org/W1972195228","https://openalex.org/W1981476721","https://openalex.org/W1985687051","https://openalex.org/W2015766033","https://openalex.org/W2044047583","https://openalex.org/W2056002708","https://openalex.org/W2059214589","https://openalex.org/W2060315039","https://openalex.org/W2061758536","https://openalex.org/W2064129581","https://openalex.org/W2064926743","https://openalex.org/W2072255121","https://openalex.org/W2074098761","https://openalex.org/W2078406440","https://openalex.org/W2081724247","https://openalex.org/W2115412054","https://openalex.org/W2124295622","https://openalex.org/W2124388030","https://openalex.org/W2130954557","https://openalex.org/W2154644577","https://openalex.org/W2154904812","https://openalex.org/W2183380365","https://openalex.org/W2185956555","https://openalex.org/W2312893499","https://openalex.org/W2314427310","https://openalex.org/W2319809466","https://openalex.org/W2325766969","https://openalex.org/W2521785320","https://openalex.org/W2540591030","https://openalex.org/W2586497195","https://openalex.org/W2607364437","https://openalex.org/W2617150740","https://openalex.org/W2625464253","https://openalex.org/W2721845341","https://openalex.org/W2738590510","https://openalex.org/W2750514253","https://openalex.org/W2756005291","https://openalex.org/W2770199907","https://openalex.org/W2808093737","https://openalex.org/W2964483208","https://openalex.org/W3021143228","https://openalex.org/W3037385060","https://openalex.org/W3121149807","https://openalex.org/W3121230084","https://openalex.org/W3121526219","https://openalex.org/W3121813682","https://openalex.org/W3122309589","https://openalex.org/W3122540092","https://openalex.org/W3122556742","https://openalex.org/W3122625710","https://openalex.org/W3123123374","https://openalex.org/W3123132665","https://openalex.org/W3123335834","https://openalex.org/W3123336139","https://openalex.org/W3123366970","https://openalex.org/W3123478659","https://openalex.org/W3123539696","https://openalex.org/W3123568041","https://openalex.org/W3123587166","https://openalex.org/W3123770750","https://openalex.org/W3124047462","https://openalex.org/W3124055161","https://openalex.org/W3124297925","https://openalex.org/W3124307362","https://openalex.org/W3124496063","https://openalex.org/W3124547417","https://openalex.org/W3125139077","https://openalex.org/W3125302761","https://openalex.org/W3125303267","https://openalex.org/W3125576736","https://openalex.org/W3125711223","https://openalex.org/W3125883615","https://openalex.org/W3203171146","https://openalex.org/W6766403000","https://openalex.org/W6802449269"],"related_works":["https://openalex.org/W2487162673","https://openalex.org/W2793211469","https://openalex.org/W2949152769","https://openalex.org/W4372354731","https://openalex.org/W2942366970","https://openalex.org/W2807634898","https://openalex.org/W1692008701","https://openalex.org/W2597588799","https://openalex.org/W1967231687","https://openalex.org/W3101499207"],"abstract_inverted_index":{"ABSTRACT":[0],"In":[1],"this":[2],"study,":[3],"we":[4,31,72],"examine":[5],"whether":[6],"auditor":[7,63,80,96],"style":[8,64],"is":[9],"related":[10],"to":[11,125],"financial":[12,33,57,86,111],"reporting":[13,34,58,112],"similarity.":[14,59],"Based":[15],"on":[16],"the":[17,39,62,78,127],"count":[18],"of":[19,38,41,49,55,95,101],"accounting":[20],"items":[21,44],"disclosed":[22],"in":[23,36,84],"eXtensible":[24],"Business":[25],"Reporting":[26],"Language":[27],"(XBRL)":[28],"10-K":[29],"filings,":[30],"define":[32],"similarity":[35,113],"terms":[37],"number":[40],"similar":[42],"line":[43],"reported":[45],"by":[46],"a":[47,53],"pair":[48],"firms":[50,75,117],"and":[51,69,104],"develop":[52],"measure":[54],"pairwise":[56,99],"Consistent":[60],"with":[61],"literature":[65],"(e.g.,":[66],"Francis,":[67],"Pinnuck,":[68],"Watanabe":[70],"2014),":[71],"show":[73],"that":[74,76,110],"share":[77],"same":[79,128],"have":[81],"more":[82],"similarities":[83],"their":[85],"statements.":[87],"We":[88,107],"find":[89,109],"robust":[90],"results":[91],"using":[92],"alternative":[93],"metrics":[94],"style,":[97],"including":[98],"comovement":[100],"audit":[102,105],"fees":[103],"timeliness.":[106],"also":[108],"increases":[114],"(decreases)":[115],"when":[116],"switch":[118],"from":[119],"having":[120,126],"different":[121],"(the":[122],"same)":[123],"auditors":[124],"(different)":[129],"auditors.":[130]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
