{"id":"https://openalex.org/W2888693095","doi":"https://doi.org/10.2308/isys-52241","title":"Do Auditors Price Breach Risk in Their Audit Fees?","display_name":"Do Auditors Price Breach Risk in Their Audit Fees?","publication_year":2018,"publication_date":"2018-08-01","ids":{"openalex":"https://openalex.org/W2888693095","doi":"https://doi.org/10.2308/isys-52241","mag":"2888693095"},"language":"en","primary_location":{"id":"doi:10.2308/isys-52241","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-52241","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/A5101773550","display_name":"Thomas Smith","orcid":"https://orcid.org/0000-0002-7490-8957"},"institutions":[{"id":"https://openalex.org/I2613432","display_name":"University of South Florida","ror":"https://ror.org/032db5x82","country_code":"US","type":"education","lineage":["https://openalex.org/I2613432"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Thomas J. (Tom) Smith","raw_affiliation_strings":["University of South Florida"],"affiliations":[{"raw_affiliation_string":"University of South Florida","institution_ids":["https://openalex.org/I2613432"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035312122","display_name":"Julia L. Higgs","orcid":"https://orcid.org/0000-0003-2698-5904"},"institutions":[{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Julia L. Higgs","raw_affiliation_strings":["Florida Atlantic University"],"affiliations":[{"raw_affiliation_string":"Florida Atlantic University","institution_ids":["https://openalex.org/I63772739"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026987002","display_name":"Robert Pinsker","orcid":"https://orcid.org/0000-0002-5080-2496"},"institutions":[{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Robert E. Pinsker","raw_affiliation_strings":["Florida Atlantic University"],"affiliations":[{"raw_affiliation_string":"Florida Atlantic University","institution_ids":["https://openalex.org/I63772739"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5101773550"],"corresponding_institution_ids":["https://openalex.org/I2613432"],"apc_list":null,"apc_paid":null,"fwci":13.9654,"has_fulltext":false,"cited_by_count":95,"citation_normalized_percentile":{"value":0.98687731,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":100},"biblio":{"volume":"33","issue":"2","first_page":"177","last_page":"204"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.91839998960495,"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/business","display_name":"Business","score":0.798579752445221},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7667286396026611},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7325421571731567},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.6880583763122559},{"id":"https://openalex.org/keywords/data-breach","display_name":"Data breach","score":0.5648149847984314},{"id":"https://openalex.org/keywords/audit-risk","display_name":"Audit risk","score":0.5073811411857605},{"id":"https://openalex.org/keywords/inherent-risk","display_name":"Inherent risk (accounting)","score":0.48392969369888306},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.48388537764549255},{"id":"https://openalex.org/keywords/risk-management","display_name":"Risk management","score":0.4817507266998291},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.4603675603866577},{"id":"https://openalex.org/keywords/litigation-risk-analysis","display_name":"Litigation risk analysis","score":0.4399090111255646},{"id":"https://openalex.org/keywords/external-auditor","display_name":"External auditor","score":0.40882429480552673},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.31975021958351135},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.13554251194000244}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.798579752445221},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7667286396026611},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7325421571731567},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6880583763122559},{"id":"https://openalex.org/C165609540","wikidata":"https://www.wikidata.org/wiki/Q1172486","display_name":"Data breach","level":2,"score":0.5648149847984314},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.5073811411857605},{"id":"https://openalex.org/C24204470","wikidata":"https://www.wikidata.org/wiki/Q6033727","display_name":"Inherent risk (accounting)","level":5,"score":0.48392969369888306},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.48388537764549255},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4817507266998291},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4603675603866577},{"id":"https://openalex.org/C154307955","wikidata":"https://www.wikidata.org/wiki/Q6648555","display_name":"Litigation risk analysis","level":3,"score":0.4399090111255646},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.40882429480552673},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.31975021958351135},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.13554251194000244},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-52241","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-52241","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":[{"id":"https://metadata.un.org/sdg/16","score":0.6299999952316284,"display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W51556511","https://openalex.org/W1491087240","https://openalex.org/W1517565658","https://openalex.org/W1966660344","https://openalex.org/W1996727720","https://openalex.org/W1997537847","https://openalex.org/W1999189692","https://openalex.org/W2003750184","https://openalex.org/W2045084822","https://openalex.org/W2051219587","https://openalex.org/W2071581225","https://openalex.org/W2073318214","https://openalex.org/W2081724247","https://openalex.org/W2082039962","https://openalex.org/W2105662497","https://openalex.org/W2124758339","https://openalex.org/W2128843785","https://openalex.org/W2139122730","https://openalex.org/W2140233249","https://openalex.org/W2277337407","https://openalex.org/W2472437930","https://openalex.org/W2582148573","https://openalex.org/W2608077326","https://openalex.org/W3121545506","https://openalex.org/W3122352666","https://openalex.org/W3122458461","https://openalex.org/W3124214116","https://openalex.org/W3124929956","https://openalex.org/W3145342109","https://openalex.org/W4251004759","https://openalex.org/W4252472348","https://openalex.org/W4253408299","https://openalex.org/W4285719527","https://openalex.org/W6602065524","https://openalex.org/W6639899359","https://openalex.org/W6732446157"],"related_works":["https://openalex.org/W2078406440","https://openalex.org/W3123993660","https://openalex.org/W3121813682","https://openalex.org/W2954482327","https://openalex.org/W4240897842","https://openalex.org/W3121682012","https://openalex.org/W4285341316","https://openalex.org/W2554382304","https://openalex.org/W2996167227","https://openalex.org/W3209537673"],"abstract_inverted_index":{"ABSTRACT":[0],"Data":[1],"security":[2],"breaches":[3,90],"have":[4],"been":[5],"shown":[6],"in":[7,55,96],"the":[8,52,69,99,109,123],"literature":[9],"to":[10,25,76,84],"negatively":[11],"affect":[12],"firm":[13],"operations.":[14],"Auditors":[15],"serve":[16],"as":[17,137,139],"an":[18,94],"important,":[19],"external":[20,104],"governance":[21,49],"mechanism":[22],"with":[23,93,144],"respect":[24],"a":[26,46,59],"firm's":[27,47],"overall":[28],"risk":[29,40,82,113,125],"management":[30],"protocol.":[31],"Consequently,":[32],"our":[33],"study":[34],"examines":[35],"whether":[36],"auditors":[37,79],"price":[38],"breach":[39,85,124,135],"into":[41],"their":[42],"fees":[43],"and":[44,72,115],"if":[45],"internal":[48],"can":[50],"mitigate":[51,122],"potential":[53],"increases":[54],"audit":[56,81,118,126,145],"fees.":[57,146],"Using":[58],"sample":[60],"of":[61,111],"breached":[62],"firms":[63],"ranging":[64],"from":[65],"2005\u20132014,":[66],"we":[67],"adapt":[68],"Houston,":[70],"Peters,":[71],"Pratt":[73],"(2005)":[74],"model":[75],"explore":[77],"how":[78],"view":[80],"related":[83],"risk.":[86],"We":[87],"find":[88],"that":[89,132],"are":[91,142],"associated":[92,143],"increase":[95],"fees,":[97],"but":[98],"result":[100],"is":[101],"driven":[102],"by":[103],"breaches.":[105],"Our":[106],"evidence":[107,130],"suggests":[108,131],"presence":[110],"board-level":[112],"committees":[114,119],"more":[116],"active":[117],"may":[120],"help":[121],"fee":[127],"premium.":[128],"Additional":[129],"both":[133],"past":[134],"disclosures":[136,141],"well":[138],"future":[140]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":18},{"year":2024,"cited_by_count":14},{"year":2023,"cited_by_count":15},{"year":2022,"cited_by_count":17},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-03-14T08:43:22.919905","created_date":"2025-10-10T00:00:00"}
