FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313201802> ?p ?o ?g. }

• W4313201802 endingPage "101167" @default.
• W4313201802 startingPage "101167" @default.
• W4313201802 abstract "This paper updates how archival audit research has evolved since the summary in Francis (2004) of what we knew then about audit quality. The paper describes an evolution from “going big” and asking basic questions about the audit market, institutions, and audit quality, to “going small” with a focus on smaller units of analysis (offices, partners, and engagement teams) as the key to understanding audit quality. I used to believe that audit firm differences, and differences across offices within firms, were the most important audit-related sources of variation in quality, and that differences in people and audit teams were relatively unimportant. However, the evidence in Cameran, Campa, and Francis (2022) using UK partner data convinced me otherwise. I now believe the behaviors of partner-led engagement teams are just as important (and maybe more important) than audit firms and offices in understanding audit quality. However, to learn more about partner-led teams means going inside the black box of audit firms, which requires proprietary data from audit firms and research access to their professional staff. I conclude with an example of collaborative research with audit firms." @default.
• W4313201802 created "2023-01-06" @default.
• W4313201802 creator A5071984957 @default.
• W4313201802 date "2023-03-01" @default.
• W4313201802 modified "2023-10-01" @default.
• W4313201802 title "Going big, going small: A perspective on strategies for researching audit quality" @default.
• W4313201802 cites W1549788403 @default.
• W4313201802 cites W1601404962 @default.
• W4313201802 cites W1981644748 @default.
• W4313201802 cites W1982637573 @default.
• W4313201802 cites W1982784976 @default.
• W4313201802 cites W2012041776 @default.
• W4313201802 cites W2022840860 @default.
• W4313201802 cites W2023709878 @default.
• W4313201802 cites W2026713579 @default.
• W4313201802 cites W2034667823 @default.
• W4313201802 cites W2039513763 @default.
• W4313201802 cites W2042790919 @default.
• W4313201802 cites W2050801340 @default.
• W4313201802 cites W2057190074 @default.
• W4313201802 cites W2071581225 @default.
• W4313201802 cites W2101273523 @default.
• W4313201802 cites W2115678189 @default.
• W4313201802 cites W2124544233 @default.
• W4313201802 cites W2126990530 @default.
• W4313201802 cites W2133986828 @default.
• W4313201802 cites W2156109180 @default.
• W4313201802 cites W2167492497 @default.
• W4313201802 cites W2168323597 @default.
• W4313201802 cites W2170694901 @default.
• W4313201802 cites W2315678552 @default.
• W4313201802 cites W2523096982 @default.
• W4313201802 cites W2761543624 @default.
• W4313201802 cites W3011865677 @default.
• W4313201802 cites W3084707209 @default.
• W4313201802 cites W3121143499 @default.
• W4313201802 cites W3121241110 @default.
• W4313201802 cites W3121345040 @default.
• W4313201802 cites W3122141067 @default.
• W4313201802 cites W3122608391 @default.
• W4313201802 cites W3123262277 @default.
• W4313201802 cites W3123435704 @default.
• W4313201802 cites W3123539696 @default.
• W4313201802 cites W3123904113 @default.
• W4313201802 cites W3125271785 @default.
• W4313201802 cites W3214179504 @default.
• W4313201802 cites W4205158580 @default.
• W4313201802 cites W4236681664 @default.
• W4313201802 cites W4246094637 @default.
• W4313201802 cites W4251004759 @default.
• W4313201802 cites W4361958508 @default.
• W4313201802 doi "https://doi.org/10.1016/j.bar.2022.101167" @default.
• W4313201802 hasPublicationYear "2023" @default.
• W4313201802 type Work @default.
• W4313201802 citedByCount "5" @default.
• W4313201802 countsByYear W43132018022020 @default.
• W4313201802 countsByYear W43132018022022 @default.
• W4313201802 countsByYear W43132018022023 @default.
• W4313201802 crossrefType "journal-article" @default.
• W4313201802 hasAuthorship W4313201802A5071984957 @default.
• W4313201802 hasBestOaLocation W43132018021 @default.
• W4313201802 hasConcept C111472728 @default.
• W4313201802 hasConcept C121955636 @default.
• W4313201802 hasConcept C12713177 @default.
• W4313201802 hasConcept C138885662 @default.
• W4313201802 hasConcept C140181557 @default.
• W4313201802 hasConcept C144133560 @default.
• W4313201802 hasConcept C152550464 @default.
• W4313201802 hasConcept C154945302 @default.
• W4313201802 hasConcept C156223087 @default.
• W4313201802 hasConcept C162853370 @default.
• W4313201802 hasConcept C170856484 @default.
• W4313201802 hasConcept C177309310 @default.
• W4313201802 hasConcept C17744445 @default.
• W4313201802 hasConcept C191602146 @default.
• W4313201802 hasConcept C199521495 @default.
• W4313201802 hasConcept C2779530757 @default.
• W4313201802 hasConcept C39549134 @default.
• W4313201802 hasConcept C41008148 @default.
• W4313201802 hasConcept C62190432 @default.
• W4313201802 hasConceptScore W4313201802C111472728 @default.
• W4313201802 hasConceptScore W4313201802C121955636 @default.
• W4313201802 hasConceptScore W4313201802C12713177 @default.
• W4313201802 hasConceptScore W4313201802C138885662 @default.
• W4313201802 hasConceptScore W4313201802C140181557 @default.
• W4313201802 hasConceptScore W4313201802C144133560 @default.
• W4313201802 hasConceptScore W4313201802C152550464 @default.
• W4313201802 hasConceptScore W4313201802C154945302 @default.
• W4313201802 hasConceptScore W4313201802C156223087 @default.
• W4313201802 hasConceptScore W4313201802C162853370 @default.
• W4313201802 hasConceptScore W4313201802C170856484 @default.
• W4313201802 hasConceptScore W4313201802C177309310 @default.
• W4313201802 hasConceptScore W4313201802C17744445 @default.
• W4313201802 hasConceptScore W4313201802C191602146 @default.
• W4313201802 hasConceptScore W4313201802C199521495 @default.
• W4313201802 hasConceptScore W4313201802C2779530757 @default.
• W4313201802 hasConceptScore W4313201802C39549134 @default.
• W4313201802 hasConceptScore W4313201802C41008148 @default.

• next