{"id":"https://openalex.org/W4392603236","doi":"https://doi.org/10.2308/isys-2023-066","title":"External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information","display_name":"External Nonfinancial Measures in Substantive Analytical Procedures: Contributions of Weather Information","publication_year":2024,"publication_date":"2024-03-08","ids":{"openalex":"https://openalex.org/W4392603236","doi":"https://doi.org/10.2308/isys-2023-066"},"language":"en","primary_location":{"id":"doi:10.2308/isys-2023-066","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2023-066","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/A5079703224","display_name":"Kyunghee Yoon","orcid":"https://orcid.org/0000-0001-6766-8206"},"institutions":[{"id":"https://openalex.org/I130785548","display_name":"Clark University","ror":"https://ror.org/04123ky43","country_code":"US","type":"education","lineage":["https://openalex.org/I130785548"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kyunghee Yoon","raw_affiliation_strings":["Clark University"],"raw_orcid":"https://orcid.org/0000-0001-6766-8206","affiliations":[{"raw_affiliation_string":"Clark University","institution_ids":["https://openalex.org/I130785548"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047969246","display_name":"Alexander Kogan","orcid":"https://orcid.org/0000-0001-9672-3876"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Alexander Kogan","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":"https://orcid.org/0000-0001-9672-3876","affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049215719","display_name":"Miklos A. Vasarhelyi","orcid":"https://orcid.org/0000-0003-3205-476X"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Miklos A. Vasarhelyi","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":"https://orcid.org/0000-0003-3205-476X","affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004185399","display_name":"Tim Pearce","orcid":"https://orcid.org/0009-0001-3384-8142"},"institutions":[{"id":"https://openalex.org/I8691672","display_name":"KPMG (United Kingdom)","ror":"https://ror.org/05rjsp326","country_code":"GB","type":"company","lineage":["https://openalex.org/I4210135825","https://openalex.org/I8691672"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Tim Pearce","raw_affiliation_strings":["KPMG UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"KPMG UK","institution_ids":["https://openalex.org/I8691672"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.4007,"has_fulltext":false,"cited_by_count":7,"citation_normalized_percentile":{"value":0.95145291,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":98},"biblio":{"volume":"38","issue":"2","first_page":"143","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955000281333923,"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":0.9955000281333923,"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/T11918","display_name":"Forecasting Techniques and Applications","score":0.9850999712944031,"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"}},{"id":"https://openalex.org/T11161","display_name":"Consumer Market Behavior and Pricing","score":0.98089998960495,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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":0.7923407554626465},{"id":"https://openalex.org/keywords/reliability","display_name":"Reliability (semiconductor)","score":0.7099213600158691},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5815945863723755},{"id":"https://openalex.org/keywords/test","display_name":"Test (biology)","score":0.5403850674629211},{"id":"https://openalex.org/keywords/measure","display_name":"Measure (data warehouse)","score":0.4121178984642029},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.38508060574531555},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.37585973739624023},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.36410582065582275},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.34524863958358765},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"Risk analysis (engineering)","score":0.33119940757751465},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.27587592601776123},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.1713792085647583},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.1556091606616974},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.09307238459587097}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7923407554626465},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.7099213600158691},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5815945863723755},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.5403850674629211},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.4121178984642029},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.38508060574531555},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.37585973739624023},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36410582065582275},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.34524863958358765},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.33119940757751465},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27587592601776123},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.1713792085647583},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1556091606616974},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.09307238459587097},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-2023-066","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2023-066","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":[{"display_name":"Decent work and economic growth","score":0.5199999809265137,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W300153561","https://openalex.org/W1895650610","https://openalex.org/W1976976627","https://openalex.org/W1991250587","https://openalex.org/W1995455337","https://openalex.org/W2006168445","https://openalex.org/W2016359013","https://openalex.org/W2020791398","https://openalex.org/W2052795517","https://openalex.org/W2063269836","https://openalex.org/W2066147459","https://openalex.org/W2072068236","https://openalex.org/W2090838857","https://openalex.org/W2110997644","https://openalex.org/W2113699313","https://openalex.org/W2117622395","https://openalex.org/W2128487038","https://openalex.org/W2135520917","https://openalex.org/W2136922540","https://openalex.org/W2145514682","https://openalex.org/W2149535930","https://openalex.org/W2155368551","https://openalex.org/W2169404954","https://openalex.org/W2171881921","https://openalex.org/W2180593214","https://openalex.org/W2223222934","https://openalex.org/W2290581889","https://openalex.org/W2331279603","https://openalex.org/W2345945023","https://openalex.org/W2585414899","https://openalex.org/W2614718330","https://openalex.org/W2922173727","https://openalex.org/W2952116149","https://openalex.org/W2969482631","https://openalex.org/W3121287585","https://openalex.org/W3121341282","https://openalex.org/W3123109308","https://openalex.org/W3123272495","https://openalex.org/W3173085024","https://openalex.org/W3183139774","https://openalex.org/W3194429077","https://openalex.org/W4206598950","https://openalex.org/W4241037066","https://openalex.org/W4281644314"],"related_works":["https://openalex.org/W4255837520","https://openalex.org/W2404937507","https://openalex.org/W2387011115","https://openalex.org/W3121186197","https://openalex.org/W2373849942","https://openalex.org/W151161666","https://openalex.org/W2030757640","https://openalex.org/W2118407572","https://openalex.org/W2071653420","https://openalex.org/W4234808182"],"abstract_inverted_index":{"ABSTRACT":[0],"Recent":[1],"studies":[2],"and":[3,46],"new":[4],"standards":[5],"suggest":[6],"that":[7,87],"auditors":[8],"can":[9],"use":[10],"information":[11,35,112],"from":[12,33],"expanded":[13],"external":[14,29,133],"sources":[15],"to":[16,36,70],"verify":[17],"their":[18],"clients\u2019":[19],"financial":[20],"information.":[21],"We":[22],"propose":[23],"advanced":[24],"substantive":[25,67],"analytical":[26,68],"procedures":[27,56,62,69],"with":[28,57,90],"nonfinancial":[30,134],"measures":[31,135],"derived":[32],"weather":[34,58,94,119],"test":[37,52],"whether":[38,53],"it":[39],"helps":[40],"detect":[41],"misstatements.":[42],"Using":[43],"computational":[44],"simulations":[45],"daily":[47,73],"store-level":[48],"sales":[49],"data,":[50],"we":[51,85],"the":[54,61,77,88,102,107,116,129],"proposed":[55],"indicators":[59,65,95,120],"outperform":[60],"without":[63,104],"such":[64],"in":[66,82,114,136],"identify":[71],"overstated":[72],"store":[74],"sales.":[75],"For":[76],"multilocation":[78],"retail":[79],"firm":[80],"examined":[81],"this":[83],"study,":[84],"find":[86],"models":[89,103],"one":[91],"or":[92],"more":[93],"perform":[96],"better":[97],"at":[98],"detecting":[99],"misstatements":[100],"than":[101],"them.":[105],"When":[106],"reliability":[108],"of":[109,118,132],"relevant":[110],"internal":[111],"is":[113,121],"question,":[115],"usefulness":[117],"apparent.":[122],"Overall,":[123],"our":[124],"results":[125],"provide":[126],"evidence":[127],"suggesting":[128],"potential":[130],"value":[131],"auditing.":[137]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}