Publication Information

{'id': 'https://openalex.org/W2184766116', 'doi': None, 'title': 'American Accounting Association Financial Accounting Standards Committee Response', 'display_name': 'American Accounting Association Financial Accounting Standards Committee Response', 'publication_year': 2000, 'publication_date': '2000-01-01', 'ids': {'openalex': 'https://openalex.org/W2184766116', 'mag': '2184766116'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://faculty.chicagobooth.edu/douglas.skinner/research/papers/3644834.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5056504030', 'display_name': 'James M. Wahlen', 'orcid': 'https://orcid.org/0000-0003-0712-5503'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'James M. Wahlen', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5042046303', 'display_name': 'James R. Boatsman', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'James R. Boatsman', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5109275503', 'display_name': 'Robert H. Herz', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Robert H. Herz', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5001051686', 'display_name': 'Gregory J. Jonas', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Gregory J. Jonas', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5035993712', 'display_name': 'Krishna G. Palepu', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Krishna G. Palepu', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5060105178', 'display_name': 'Stephen G. Ryan', 'orcid': 'https://orcid.org/0000-0002-7578-452X'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Stephen G. Ryan', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5049531986', 'display_name': 'Katherine Schipper', 'orcid': 'https://orcid.org/0000-0002-4341-3716'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Katherine Schipper', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5069834650', 'display_name': 'Catherine M. Schrand', 'orcid': 'https://orcid.org/0000-0003-2439-2494'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Catherine M. Schrand', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5015683241', 'display_name': 'Douglas J. Skinner', 'orcid': 'https://orcid.org/0000-0003-3414-3555'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Douglas J. Skinner', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 58}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9997, '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': 0.9997, '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/T13366', 'display_name': 'Accounting Theory and Financial Reporting', 'score': 0.9905, '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': 0.9853, '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'}}], 'keywords': [{'id': 'https://openalex.org/keywords/association', 'display_name': 'Association (psychology)', 'score': 0.5486999}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.82106245}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.69781125}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.6119709}, {'id': 'https://openalex.org/C142853389', 'wikidata': 'https://www.wikidata.org/wiki/Q744778', 'display_name': 'Association (psychology)', 'level': 2, 'score': 0.5486999}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.4689868}, {'id': 'https://openalex.org/C24416426', 'wikidata': 'https://www.wikidata.org/wiki/Q5508878', 'display_name': 'Fund accounting', 'level': 4, 'score': 0.46130946}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.43715394}, {'id': 'https://openalex.org/C86743352', 'wikidata': 'https://www.wikidata.org/wiki/Q2495358', 'display_name': 'Generally Accepted Auditing Standards', 'level': 4, 'score': 0.43082798}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.40152165}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.39219385}, {'id': 'https://openalex.org/C15744967', 'wikidata': 'https://www.wikidata.org/wiki/Q9418', 'display_name': 'Psychology', 'level': 0, 'score': 0.14877796}, {'id': 'https://openalex.org/C542102704', 'wikidata': 'https://www.wikidata.org/wiki/Q183257', 'display_name': 'Psychotherapist', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://faculty.chicagobooth.edu/douglas.skinner/research/papers/3644834.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 30, 'referenced_works': ['https://openalex.org/W1496626049', 'https://openalex.org/W1605016659', 'https://openalex.org/W1611232399', 'https://openalex.org/W1836150580', 'https://openalex.org/W1854750766', 'https://openalex.org/W1986402457', 'https://openalex.org/W1991239667', 'https://openalex.org/W2014983392', 'https://openalex.org/W2022182462', 'https://openalex.org/W2028043832', 'https://openalex.org/W2036323865', 'https://openalex.org/W2040104932', 'https://openalex.org/W2061981691', 'https://openalex.org/W2063749425', 'https://openalex.org/W2067294622', 'https://openalex.org/W2078791158', 'https://openalex.org/W2080367594', 'https://openalex.org/W2095513545', 'https://openalex.org/W2099948767', 'https://openalex.org/W2124125155', 'https://openalex.org/W2126367158', 'https://openalex.org/W2131445921', 'https://openalex.org/W2136285636', 'https://openalex.org/W2147153253', 'https://openalex.org/W2315740057', 'https://openalex.org/W3121703110', 'https://openalex.org/W3122329947', 'https://openalex.org/W3122373598', 'https://openalex.org/W3125062974', 'https://openalex.org/W3126085690'], 'related_works': ['https://openalex.org/W338767715', 'https://openalex.org/W318103852', 'https://openalex.org/W3124891928', 'https://openalex.org/W299895064', 'https://openalex.org/W296752881', 'https://openalex.org/W2739900357', 'https://openalex.org/W2728525973', 'https://openalex.org/W255716616', 'https://openalex.org/W2550189506', 'https://openalex.org/W2292273545', 'https://openalex.org/W2184890728', 'https://openalex.org/W2181714255', 'https://openalex.org/W2143605421', 'https://openalex.org/W2122795805', 'https://openalex.org/W2119886172', 'https://openalex.org/W2092325184', 'https://openalex.org/W2056480965', 'https://openalex.org/W2036282336', 'https://openalex.org/W2022153498', 'https://openalex.org/W1521512482'], 'abstract_inverted_index': {'The': [0, 30, 61, 77], 'Financial': [1, 52], 'Accounting': [2, 8, 94], 'Standards': [3], 'Committee': [4, 31], 'of': [5, 45, 74, 82, 91], 'the': [6, 11, 37, 42, 46, 49, 58, 71, 80, 83, 86, 92], 'American': [7, 93], 'Association': [9], '(hereinafter,': [10, 48, 57], 'Committee)': [12], 'is': [13, 32], 'charged': [14], 'with': [15], 'responding': [16], 'to': [17, 27, 34, 36, 39], 'requests': [18], 'for': [19], 'input': [20], 'from': [21], 'standard': [22], 'setters': [23], 'on': [24, 41, 70, 85], 'issues': [25], 'related': [26], 'financial': [28], 'reporting.': [29], 'pleased': [33], 'respond': [35], 'invitation': [38], 'comment': [40], 'Special': [43], 'Report': [44], 'G4+1': [47], 'Group),': [50], 'Reporting': [51], 'Performance:': [53], 'A': [54], 'Proposed': [55], 'Approach': [56], 'special': [59], 'report).': [60], 'comments': [62], 'in': [63, 68], 'this': [64], 'letter': [65], 'are': [66], 'based': [67], 'part': [69], "Committee's": [72], 'review': [73], 'academic': [75], 'research.': [76], 'opinions': [78], 'reflect': [79], 'views': [81], 'individuals': [84], 'committee': [87], 'and': [88], 'not': [89], 'those': [90], 'Association.': [95]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2184766116', 'counts_by_year': [], 'updated_date': '2024-12-09T22:44:39.214059', 'created_date': '2016-06-24'}