Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W867507321', 'doi': None, 'title': 'Consider This before Serving on a Board', 'display_name': 'Consider This before Serving on a Board', 'publication_year': 2014, 'publication_date': '2014-01-01', 'ids': {'openalex': 'https://openalex.org/W867507321', 'mag': '867507321'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-355307301/consider-this-before-serving-on-a-board', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764687399', 'display_name': 'Journal of accountancy online/Journal of accountancy', 'issn_l': '0021-8448', 'issn': ['0021-8448'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4320800682', 'host_organization_name': 'American Institute of Certified Public Accountants', 'host_organization_lineage': ['https://openalex.org/P4320800682'], 'host_organization_lineage_names': ['American Institute of Certified Public Accountants'], 'type': 'journal'}, '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/A5065674717', 'display_name': 'Amy Waldron', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Amy Waldron', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5065674717'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.584, 'has_fulltext': False, 'cited_by_count': 1, 'citation_normalized_percentile': {'value': 0.648715, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 66, 'max': 73}, 'biblio': {'volume': '217', 'issue': '1', 'first_page': '20', 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T12394', 'display_name': 'Insurance and Financial Risk Management', 'score': 0.6147, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T12394', 'display_name': 'Insurance and Financial Risk Management', 'score': 0.6147, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T12509', 'display_name': 'Corporate Insolvency and Governance', 'score': 0.5351, '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/honor', 'display_name': 'Honor', 'score': 0.4976795}, {'id': 'https://openalex.org/keywords/duty-of-loyalty', 'display_name': 'Duty of loyalty', 'score': 0.49569452}, {'id': 'https://openalex.org/keywords/professional-conduct', 'display_name': 'Professional Conduct', 'score': 0.45611474}], 'concepts': [{'id': 'https://openalex.org/C2776697845', 'wikidata': 'https://www.wikidata.org/wiki/Q537098', 'display_name': 'Fiduciary', 'level': 3, 'score': 0.82044035}, {'id': 'https://openalex.org/C2777834853', 'wikidata': 'https://www.wikidata.org/wiki/Q96776939', 'display_name': 'Liability', 'level': 2, 'score': 0.5344025}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5035414}, {'id': 'https://openalex.org/C2779438500', 'wikidata': 'https://www.wikidata.org/wiki/Q27070331', 'display_name': 'Honor', 'level': 2, 'score': 0.4976795}, {'id': 'https://openalex.org/C2779299062', 'wikidata': 'https://www.wikidata.org/wiki/Q5317581', 'display_name': 'Duty of loyalty', 'level': 4, 'score': 0.49569452}, {'id': 'https://openalex.org/C2778426350', 'wikidata': 'https://www.wikidata.org/wiki/Q7248066', 'display_name': 'Professional conduct', 'level': 2, 'score': 0.45611474}, {'id': 'https://openalex.org/C120757647', 'wikidata': 'https://www.wikidata.org/wiki/Q381136', 'display_name': 'Shareholder', 'level': 3, 'score': 0.45559832}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.43813947}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.4344934}, {'id': 'https://openalex.org/C39549134', 'wikidata': 'https://www.wikidata.org/wiki/Q133080', 'display_name': 'Public relations', 'level': 1, 'score': 0.3263058}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.23487592}, {'id': 'https://openalex.org/C2779103253', 'wikidata': 'https://www.wikidata.org/wiki/Q878070', 'display_name': 'Duty', 'level': 2, 'score': 0.21098658}, {'id': 'https://openalex.org/C39389867', 'wikidata': 'https://www.wikidata.org/wiki/Q380767', 'display_name': 'Corporate governance', 'level': 2, 'score': 0.20535597}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.17872116}, {'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/C111919701', 'wikidata': 'https://www.wikidata.org/wiki/Q9135', 'display_name': 'Operating system', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-355307301/consider-this-before-serving-on-a-board', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764687399', 'display_name': 'Journal of accountancy online/Journal of accountancy', 'issn_l': '0021-8448', 'issn': ['0021-8448'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4320800682', 'host_organization_name': 'American Institute of Certified Public Accountants', 'host_organization_lineage': ['https://openalex.org/P4320800682'], 'host_organization_lineage_names': ['American Institute of Certified Public Accountants'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/16', 'score': 0.7, 'display_name': 'Peace, justice, and strong institutions'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W71061633', 'https://openalex.org/W51187123', 'https://openalex.org/W328321677', 'https://openalex.org/W3164516814', 'https://openalex.org/W3160047756', 'https://openalex.org/W31567898', 'https://openalex.org/W3124908902', 'https://openalex.org/W3121892577', 'https://openalex.org/W27716285', 'https://openalex.org/W2608201075', 'https://openalex.org/W2607716541', 'https://openalex.org/W2604801296', 'https://openalex.org/W2583446866', 'https://openalex.org/W2337883778', 'https://openalex.org/W2318046616', 'https://openalex.org/W2268370842', 'https://openalex.org/W1643703208', 'https://openalex.org/W1593684348', 'https://openalex.org/W1503991782', 'https://openalex.org/W112886367'], 'abstract_inverted_index': {'Serving': [0], 'on': [1, 96, 148, 422, 559, 574], 'the': [2, 21, 29, 33, 53, 60, 123, 156, 161, 168, 184, 188, 214, 217, 220, 235, 243, 248, 252, 262, 292, 302, 357, 454, 463, 471, 476, 481, 486, 498, 537, 541, 560, 575, 605], 'board': [3, 39, 58, 70, 308, 376, 529, 561, 576], 'of': [4, 37, 45, 56, 132, 155, 163, 170, 175, 203, 219, 254, 294, 304, 317, 321, 371, 394, 431, 465, 478, 520, 562, 577], 'a': [5, 38, 46, 83, 116, 171, 181, 238, 241, 255, 277, 295, 298, 340, 361, 369, 372, 423, 447, 517, 563, 570, 578], 'business': [6, 18], 'client': [7, 579], 'or': [8, 179, 240, 326, 375, 414], 'local': [9, 30], 'charitable': [10], 'organization': [11], 'is': [12, 82, 115, 211, 237, 367, 408, 459, 598], 'an': [13, 164], 'honor.': [14], 'CPAs': [15, 228, 589], 'are': [16, 160, 276, 344, 355, 426, 436, 513, 585], 'trusted': [17], 'advisers,': [19], 'and': [20, 28, 35, 72, 110, 121, 140, 190, 199, 245, 323, 335, 352, 470, 604], 'opportunity': [22], 'helps': [23], 'strengthen': [24], 'relationships': [25], 'with': [26, 270], 'clients': [27, 102], 'community.': [31], 'However,': [32, 250, 588], 'role': [34, 448, 602], 'responsibilities': [36, 55], 'member': [40], 'significantly': [41], 'differ': [42], 'from': [43, 360, 441, 532], 'those': [44], 'CPA': [47, 239, 571], 'in': [48, 135, 167, 251, 266, 289, 438, 449, 456, 508], 'public': [49], 'practice.': [50, 127, 594], 'To': [51], 'explore': [52], 'unique': [54], 'external': [57, 69], 'members--and': [59], 'exposures': [61], 'they': [62], 'face--two': [63], 'attorneys': [64], 'who': [65, 229], 'defend': [66], 'claims': [67, 305, 330, 343], 'against': [68, 307], 'members': [71], 'accountants': [73, 126], 'were': [74], 'interviewed': [75], 'for': [76, 108, 227, 384, 396, 480, 500], 'this': [77, 451, 593], 'column.': [78], 'James': [79], 'K.': [80], 'Thurston': [81], 'partner': [84, 117], 'at': [85, 118], 'Wilson': [86, 119], 'Elser': [87, 120], 'Moskowitz': [88], 'Edelman': [89], '&': [90], 'Dicker': [91], 'LLP': [92], 'His': [93, 101], 'practice': [94, 149], 'focuses': [95], 'professional': [97, 136], 'liability': [98, 137, 362], 'coverage': [99], 'matters.': [100, 151], 'include': [103], 'insurers': [104], 'that': [105, 213, 287, 569], 'issue': [106], 'policies': [107], 'directors': [109, 398], 'officers.': [111], 'Peter': [112], 'J.': [113], 'Larkin': [114], 'co-chairs': [122], "firm's": [124], 'national': [125], 'He': [128], 'represents': [129], 'accounting': [130, 146], 'firms': [131, 147], 'all': [133], 'sizes': [134], 'malpractice': [138, 442, 509], 'suits': [139, 354], 'also': [141, 400, 495], 'provides': [142], 'legal': [143], 'counsel': [144], 'to': [145, 187, 268, 285, 291, 338, 429, 488, 516, 526, 540, 547], 'management': [150], 'An': [152], 'edited': [153], 'version': [154], 'discussion': [157], 'follows.': [158], 'What': [159, 551], 'duties': [162, 206, 225, 244], 'individual': [165, 215, 236, 263], 'acting': [166], 'capacity': [169], 'director?': [172], 'Thurston:': [173, 233, 310], 'Regardless': [174], 'whether': [176, 261], 'public,': [177], 'private,': [178], 'nonprofit,': [180], 'director': [182, 313, 538], 'has': [183], 'following': [185], 'obligations': [186, 246], 'company': [189, 221], 'its': [191], 'shareholders:': [192], '*': [193, 195, 197, 200], 'Loyalty;': [194], 'Care;': [196], 'Obedience;': [198], 'Disclosure.': [201], 'Some': [202], 'these': [204, 224], 'fiduciary': [205, 373, 432, 472, 492], 'overlap,': [207], 'but': [208], 'essentially': [209], 'it': [210, 257], 'required': [212], 'place': [216], 'interests': [218], 'first.': [222], 'Are': [223], 'heightened': [226], 'serve': [230], 'as': [231, 387, 484, 582], 'directors?': [232], 'Whether': [234], 'layperson,': [242], 'remain': [247], 'same.': [249], 'event': [253], 'claim,': [256], 'will': [258, 281, 445], 'be': [259, 283, 468, 506, 524, 545], 'assessed': [260], 'acted': [264], 'reasonably': [265], 'comparison': [267], 'someone': [269], 'similar': [271], 'credentials.': [272], 'So': [273, 535], 'if': [274], 'you': [275, 280, 420, 425, 512], 'financial': [278, 299], 'expert,': [279], 'likely': [282, 368], 'held': [284], 'having': [286], 'knowledge': [288, 293], 'addition': [290], 'person': [296], 'without': [297], 'background.': [300], 'Describe': [301], 'types': [303, 316], 'brought': [306], 'members.': [309], 'A': [311, 491], 'for-profit': [312], 'faces': [314], 'multiple': [315], 'claims,': [318, 337, 434], 'including': [319], 'violations': [320], 'antitrust': [322], 'security': [324], 'laws': [325], 'regulations,': [327], 'employment': [328], 'discrimination': [329], '(less': [331], 'so': [332], 'than': [333, 383], 'officers),': [334], 'environmental': [336], 'name': [339], 'few.': [341], 'Employment': [342], 'most': [345, 358], 'frequently': [346], 'made,': [347], 'while': [348], 'securities': [349], 'class': [350], 'actions': [351], 'derivative': [353], 'potentially': [356], 'damaging,': [359], 'perspective.': [363], 'The': [364, 405, 595], 'underlying': [365], 'allegation': [366], 'breach': [370, 430], 'duty': [374, 433, 473, 493], 'misconduct.': [377, 417], 'Nonprofit': [378], 'boards': [379], 'have': [380, 390, 403], 'less': [381], 'exposure': [382, 452], 'profit': [385], 'boards,': [386], 'many': [388, 439], 'states': [389, 568], 'adopted': [391], 'some': [392], 'form': [393], 'immunity': [395], 'nonprofit': [397], '(they': [399], 'do': [401, 554], 'not': [402, 586], 'shareholders).': [404], 'misconduct': [406], 'threshold': [407], 'generally': [409, 504, 543, 591], 'higher,': [410], 'requiring': [411], 'gross': [412], 'negligence': [413], 'willful': [415], 'intentional': [416], 'Larkin:': [418, 565], 'Once': [419], 'sit': [421, 573], 'board,': [424], 'exposing': [427, 514], 'yourself': [428, 515], 'which': [435, 503], 'different': [437], 'ways': [440], 'claims.': [443], 'Jurisdiction': [444], 'play': [446], 'assessing': [450], 'because': [453], 'law': [455], 'each': [457], 'state': [458], 'different.': [460], 'For': [461], 'example,': [462], 'statute': [464], 'limitation': [466], 'may': [467, 474, 496], 'longer,': [469], 'lessen': [475], 'burden': [477, 487], 'proof': [479], 'plaintiff,': [482], 'such': [483], 'removing': [485], 'prove': [489], 'causation.': [490], 'claim': [494], 'open': [497], 'door': [499], 'punitive': [501], 'damages,': [502], 'cannot': [505, 572], 'recovered': [507], 'cases.': [510], 'Since': [511], 'new': [518], 'type': [519], 'liability,': [521], 'care': [522], 'should': [523, 544, 590], 'exercised': [525], 'keep': [527], 'your': [528, 533], 'activities': [530], 'separate': [531], 'firm.': [534], 'paying': [536], 'fees': [539], 'firm': [542], 'avoided': [546], 'limit': [548], 'any': [549], 'confusion.': [550], 'additional': [552], 'risks': [553], 'individuals': [555], 'face': [556], 'when': [557], 'sitting': [558], 'client?': [564], 'No': [566], 'rule': [567], '(as': [580], 'long': [581], 'attest': [583], 'services': [584], 'provided).': [587], 'avoid': [592], 'primary': [596], 'concern': [597], 'defining': [599], 'where': [600], 'one': [601], 'ends': [603], 'other': [606], 'begins.': [607], '…': [608]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W867507321', 'counts_by_year': [{'year': 2015, 'cited_by_count': 1}], 'updated_date': '2024-12-13T15:20:14.011226', 'created_date': '2016-06-24'}