{"entities":{"Q3716800":{"pageid":5746706,"ns":120,"title":"Item:Q3716800","lastrevid":50657681,"modified":"2026-01-14T17:19:42Z","type":"item","id":"Q3716800","labels":{"en":{"language":"en","value":"Optimal Timing of Account Audits in Internal Control"}},"descriptions":{"en":{"language":"en","value":"scientific article; zbMATH DE number 3945863"}},"aliases":{},"claims":{"P31":[{"mainsnak":{"snaktype":"value","property":"P31","hash":"fd5912e4dab4b881a8eb0eb27e7893fef55176ad","datavalue":{"value":{"entity-type":"item","numeric-id":56887,"id":"Q56887"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q3716800$443A5DBE-1B48-476E-8B9E-5C4E6055A008","rank":"normal"}],"P159":[{"mainsnak":{"snaktype":"value","property":"P159","hash":"1e8a4070a7414cb997ebab2aa68dac59cc7e9d51","datavalue":{"value":{"text":"Optimal Timing of Account Audits in Internal Control","language":"en"},"type":"monolingualtext"},"datatype":"monolingualtext"},"type":"statement","id":"Q3716800$85AD9BB0-15AE-4A4C-AE4B-3927B48164C5","rank":"normal"}],"P225":[{"mainsnak":{"snaktype":"value","property":"P225","hash":"801577a7ce2bd22f52c8b48cb5183809bddaf0ac","datavalue":{"value":"0588.90046","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q3716800$E9854453-E2DC-4361-8E09-E957B2548BA3","rank":"normal"}],"P16":[{"mainsnak":{"snaktype":"value","property":"P16","hash":"3a904c4ff5f11d47d53727aa81300b4f7fe83368","datavalue":{"value":{"entity-type":"item","numeric-id":1319531,"id":"Q1319531"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q3716800$E6F0903A-FF8E-45A2-A94B-EA44725E588A","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P16","hash":"584586ea057a002f82691cdd3f9b07f0452c6a46","datavalue":{"value":{"entity-type":"item","numeric-id":3716799,"id":"Q3716799"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q3716800$1ECC7934-0003-4E9A-BF0D-14C10A66B84F","rank":"normal"}],"P200":[{"mainsnak":{"snaktype":"value","property":"P200","hash":"6e44c27f3d340aab0ff4982041b8ffdf589013f0","datavalue":{"value":{"entity-type":"item","numeric-id":65608,"id":"Q65608"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q3716800$BD910FCE-50A0-4122-B4B7-700ACE95A27B","rank":"normal"}],"P28":[{"mainsnak":{"snaktype":"value","property":"P28","hash":"63df7153432d81fa42019fcabb076c89649b0b5b","datavalue":{"value":{"time":"+1986-00-00T00:00:00Z","timezone":0,"before":0,"after":0,"precision":9,"calendarmodel":"http://www.wikidata.org/entity/Q1985727"},"type":"time"},"datatype":"time"},"type":"statement","id":"Q3716800$3A054029-79CE-4832-AE92-DBE0146513BB","rank":"normal"}],"P226":[{"mainsnak":{"snaktype":"value","property":"P226","hash":"4399edb936883c90e4875bd660b6cebbb734bcea","datavalue":{"value":"90B99","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q3716800$79E72542-F2C6-4D47-AEE0-F6AE989D671B","rank":"normal"}],"P1451":[{"mainsnak":{"snaktype":"value","property":"P1451","hash":"91a67ba947b8674cd14c5ce0128ffe66c4ca4ce9","datavalue":{"value":"3945863","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q3716800$2E1B64C7-4743-4271-B4BD-4C31CD511B5E","rank":"normal"}],"P1450":[{"mainsnak":{"snaktype":"value","property":"P1450","hash":"101ff4966e0656323381d004009423785e2c7200","datavalue":{"value":"optimal timing of account audits","type":"string"},"datatype":"string"},"type":"statement","id":"Q3716800$C8761D63-32A8-4AAF-8D9F-3F90EC171282","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"1f3a91b3473b72af37131a5f762f19e9c1612904","datavalue":{"value":"minimum required frequency","type":"string"},"datatype":"string"},"type":"statement","id":"Q3716800$B9E5FB75-53D6-4856-B743-A9B77C50CED9","rank":"normal"}],"P1460":[{"mainsnak":{"snaktype":"value","property":"P1460","hash":"57f7fea50d2ce1b39b695c4a1313582eed405e38","datavalue":{"value":{"entity-type":"item","numeric-id":5976449,"id":"Q5976449"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q3716800$581B59F9-F715-455B-B2C7-1BB15D200F52","rank":"normal"}],"P205":[{"mainsnak":{"snaktype":"value","property":"P205","hash":"0a107d32a429427f13071faf3e6652c494e58ae5","datavalue":{"value":"https://doi.org/10.1287/mnsc.32.3.272","type":"string"},"datatype":"url"},"type":"statement","id":"Q3716800$47085143-414A-4717-9E53-8BC9F127C42A","rank":"normal"}],"P388":[{"mainsnak":{"snaktype":"value","property":"P388","hash":"0011bf06d01c6273ed2af45cdefb541dca2a6de3","datavalue":{"value":"W2075880166","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q3716800$7CA2AA44-18C3-4A91-A9A1-2D762E18FB68","rank":"normal"}],"P27":[{"mainsnak":{"snaktype":"value","property":"P27","hash":"6d7756384ea0d50b266a01639e93b758c888970a","datavalue":{"value":"10.1287/MNSC.32.3.272","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q3716800$2311F80C-D680-46A7-9CE3-C8B2976BED38","rank":"normal"}],"P1643":[{"mainsnak":{"snaktype":"value","property":"P1643","hash":"94ee6f80620bc68f0d2b926fb7516c3c9d7d873c","datavalue":{"value":{"entity-type":"item","numeric-id":3096341,"id":"Q3096341"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"47c1228ffe567a1ab7d6472fa55905370a715a4b","datavalue":{"value":{"amount":"+0.786935567855835","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q3716800$79583EA8-F73C-402D-9A26-89B6ABEEABB0","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"23d151ffbac2f4c03357af009da39f9e6a358978","datavalue":{"value":{"entity-type":"item","numeric-id":5202002,"id":"Q5202002"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"d612b19c2d399efdfd245a8977a6f23a3b8d80f6","datavalue":{"value":{"amount":"+0.7657923698425293","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q3716800$3FE8DF1C-5AE3-4F37-B749-0D2C05AB5931","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"1f8442b1b338db35e9c3b36d4deea8f9d03848c8","datavalue":{"value":{"entity-type":"item","numeric-id":975756,"id":"Q975756"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"999d8269d97edca15e4ac4ac2286cdf55d88e34b","datavalue":{"value":{"amount":"+0.7399648427963257","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q3716800$F5E31E75-66F3-45DE-A45B-2D315D478BDB","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"34f7047de825ec413d43f98e2050b5b1231bb558","datavalue":{"value":{"entity-type":"item","numeric-id":3345570,"id":"Q3345570"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"a7614407d2c4bccaf3a26b03bc1f92a92fc053fd","datavalue":{"value":{"amount":"+0.7370488047599792","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q3716800$5C2237F4-866C-490D-878A-A1B8313CC27B","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"bfbdb1ff2dc86934b0d6edb7696eca4f69ef25cc","datavalue":{"value":{"entity-type":"item","numeric-id":4493434,"id":"Q4493434"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"e23c216d88d138cea4e7e5c1dcefdb1db3e87991","datavalue":{"value":{"amount":"+0.7358640432357788","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q3716800$C1D6952B-09AF-423A-9D12-C0257D7EDAB6","rank":"normal"}]},"sitelinks":{"mardi":{"site":"mardi","title":"Publication:3716800","badges":[],"url":"https://portal.mardi4nfdi.de/wiki/Publication:3716800"}}}}}