The DOI matches its Crossref record.
American Institute of Certified Public Accountants (AICPA)
Open accessAbstract
1211 Avenue of the Americas, New York, NY, 10036-8775, United States of America Tel: (1) 212 596 6200 Fax: (1) 212 596 6213 Email: service@aicpa.org Website: www.aicpa.org
Overview
The claims and statistics of this paper haven’t been checked yet.
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
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Self-check
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Citations
Cited by
Costs of Equity and Earnings Attributes
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,377
Auditor Tenure and Audit Reporting Failures
Geiger, M. A., & Raghunandan, K. (2002) · AUDITING: A Journal of Practice & Theory · doi:10.2308/aud.2002.21.1.67 · Cited by 719
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
Bedard, J. C., & Johnstone, K. M. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.2.277 · Cited by 709
Textual risk disclosures and investors’ risk perceptions
Kravet, T., & Muslu, V. (2013) · Review of Accounting Studies · doi:10.1007/s11142-013-9228-9 · Cited by 685
Big data and analytics in the modern audit engagement: Research needs
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017) · Auditing: A Journal of Practice & Theory · doi:10.2308/ajpt-51684 · Cited by 515
Metadata
- Venue
- The Grants Register 2018
- Publisher
- Palgrave Macmillan UK
- Published
- 2018
- Pages
- 62-63
- OpenAlex
- W4235328403
- Cited by
- 1,504
- References
- 0
- Type
- book chapter
- Language
- en
- Open access
- bronze
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: American Institute of Certified Public Accountants (AICPA). https://app.cochat.ai/papers/10.1007/978-1-349-94186-5_84
- The paper
- American Institute of Certified Public Accountants (AICPA). (2018). The Grants Register 2018. https://doi.org/10.1007/978-1-349-94186-5_84
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
