{"id":"https://openalex.org/W1864589295","doi":"https://doi.org/10.1111/ijau.12000","title":"The Effects of Managerial Shareholding on Audit Fees: Evidence from H ong K ong","display_name":"The Effects of Managerial Shareholding on Audit Fees: Evidence from H ong K ong","publication_year":2012,"publication_date":"2012-12-10","ids":{"openalex":"https://openalex.org/W1864589295","doi":"https://doi.org/10.1111/ijau.12000","mag":"1864589295"},"language":"en","primary_location":{"id":"doi:10.1111/ijau.12000","doi":"https://doi.org/10.1111/ijau.12000","is_oa":false,"landing_page_url":"https://doi.org/10.1111/ijau.12000","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052987381","display_name":"Zhijun Lin","orcid":"https://orcid.org/0000-0002-9077-344X","observed_orcids":["https://orcid.org/0000-0002-9077-344X"]},"institutions":[{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Z. Jun Lin","raw_affiliation_strings":["Hong Kong Baptist University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hong Kong Baptist University","institution_ids":["https://openalex.org/I141568987"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101731955","display_name":"Ming Liu","orcid":"https://orcid.org/0000-0002-0077-7843","observed_orcids":["https://orcid.org/0000-0002-0077-7843"]},"institutions":[{"id":"https://openalex.org/I141568987","display_name":"Hong Kong Baptist University","ror":"https://ror.org/0145fw131","country_code":"HK","type":"education","lineage":["https://openalex.org/I141568987"]}],"countries":["HK"],"is_corresponding":false,"raw_author_name":"Ming Liu","raw_affiliation_strings":["Hong Kong Baptist University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hong Kong Baptist University","institution_ids":["https://openalex.org/I141568987"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5052987381"],"corresponding_institution_ids":["https://openalex.org/I141568987"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":1.238,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.88228607,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"17","issue":"3","first_page":"227","last_page":"245"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9735999703407288,"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":0.9735999703407288,"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/T10019","display_name":"Corporate Finance and Governance","score":0.016300000250339508,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.008200000040233135,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/managerial-ownership","display_name":"managerial ownership","score":0.9620000123977661},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9909999966621399},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9359999895095825},{"id":"https://openalex.org/keywords/alignment-effect","display_name":"alignment effect","score":0.6240000128746033},{"id":"https://openalex.org/keywords/entrenchment-effect","display_name":"entrenchment effect","score":0.996999979019165},{"id":"https://openalex.org/keywords/nonlinear-relationship","display_name":"nonlinear relationship","score":0.8370000123977661},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.878000020980835},{"id":"https://openalex.org/keywords/hong-kong","display_name":"Hong Kong","score":0.9869999885559082}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7594765424728394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7176544666290283},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7079558968544006},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.6385524868965149},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5080366134643555},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.5062100291252136},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4995863437652588},{"id":"https://openalex.org/C142853389","wikidata":"https://www.wikidata.org/wiki/Q744778","display_name":"Association (psychology)","level":2,"score":0.4970989525318146},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.4533478915691376},{"id":"https://openalex.org/C2993311118","wikidata":"https://www.wikidata.org/wiki/Q51379","display_name":"Positive relationship","level":2,"score":0.4160151779651642},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2012520134449005},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0984545648097992},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.07637515664100647},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/ijau.12000","doi":"https://doi.org/10.1111/ijau.12000","is_oa":false,"landing_page_url":"https://doi.org/10.1111/ijau.12000","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":80,"referenced_works":["https://openalex.org/W259850181","https://openalex.org/W1521323133","https://openalex.org/W1557711215","https://openalex.org/W1928102349","https://openalex.org/W1964348758","https://openalex.org/W1968941381","https://openalex.org/W1972431298","https://openalex.org/W1981646805","https://openalex.org/W1994099964","https://openalex.org/W1999189692","https://openalex.org/W2000461448","https://openalex.org/W2004796325","https://openalex.org/W2007946665","https://openalex.org/W2013389014","https://openalex.org/W2014505864","https://openalex.org/W2014556205","https://openalex.org/W2017012719","https://openalex.org/W2021958237","https://openalex.org/W2022840860","https://openalex.org/W2026381873","https://openalex.org/W2034009041","https://openalex.org/W2045954215","https://openalex.org/W2050930800","https://openalex.org/W2054990152","https://openalex.org/W2057332384","https://openalex.org/W2057553634","https://openalex.org/W2062982146","https://openalex.org/W2069446933","https://openalex.org/W2069712330","https://openalex.org/W2069767523","https://openalex.org/W2069791957","https://openalex.org/W2081724247","https://openalex.org/W2084647474","https://openalex.org/W2086203999","https://openalex.org/W2093877138","https://openalex.org/W2097764282","https://openalex.org/W2120744852","https://openalex.org/W2121925065","https://openalex.org/W2123322515","https://openalex.org/W2124653412","https://openalex.org/W2130727422","https://openalex.org/W2133346244","https://openalex.org/W2134178741","https://openalex.org/W2135241016","https://openalex.org/W2148010935","https://openalex.org/W2148064970","https://openalex.org/W2153645321","https://openalex.org/W2162012454","https://openalex.org/W2165854756","https://openalex.org/W2167492497","https://openalex.org/W2168120868","https://openalex.org/W2168165527","https://openalex.org/W2170893298","https://openalex.org/W2172187031","https://openalex.org/W2263610654","https://openalex.org/W2329820131","https://openalex.org/W2535802339","https://openalex.org/W2752617332","https://openalex.org/W3121297842","https://openalex.org/W3121668317","https://openalex.org/W3121693921","https://openalex.org/W3121835489","https://openalex.org/W3121947872","https://openalex.org/W3122148582","https://openalex.org/W3122340701","https://openalex.org/W3122352666","https://openalex.org/W3122602955","https://openalex.org/W3122859634","https://openalex.org/W3123091495","https://openalex.org/W3123251112","https://openalex.org/W3124044553","https://openalex.org/W3124302192","https://openalex.org/W3124663310","https://openalex.org/W3125128521","https://openalex.org/W3125185801","https://openalex.org/W3125303042","https://openalex.org/W3125751660","https://openalex.org/W3126018468","https://openalex.org/W3126078696","https://openalex.org/W4232286240"],"related_works":["https://openalex.org/W4255778746","https://openalex.org/W4313333448","https://openalex.org/W2057553634","https://openalex.org/W1972431298","https://openalex.org/W4631401","https://openalex.org/W2944948242","https://openalex.org/W7111244170","https://openalex.org/W6981336787","https://openalex.org/W4399768552","https://openalex.org/W2538500242"],"abstract_inverted_index":{"This":[0],"study":[1],"investigates":[2],"how":[3],"managerial":[4,24,56,74,81,98],"shareholding":[5,25,82],"affects":[6],"audit":[7,27,77,89],"pricing":[8],"for":[9],"listed":[10],"companies":[11],"in":[12,91,106],"Hong":[13],"Kong.":[14],"Based":[15],"on":[16],"agency":[17],"theory,":[18],"we":[19],"examine":[20],"the":[21,30,33,37,71,92,101,107,116],"relationship":[22],"between":[23],"and":[26,36,60,85,94],"fees,":[28],"from":[29],"perspectives":[31],"of":[32,55,63,73,97,118],"alignment":[34],"effect":[35],"entrenchment":[38],"effect.":[39],"We":[40],"posit":[41],"a":[42],"non\u2010linear":[43],"relationship,":[44],"which":[45],"is":[46,79,83,103],"tested":[47],"by":[48,115],"grouping":[49],"sample":[50],"firms":[51],"into":[52],"three":[53],"levels":[54],"shareholding:":[57],"low,":[58],"intermediate,":[59],"high":[61,95],"regions":[62,96],"management":[64],"ownership.":[65],"The":[66],"empirical":[67],"results":[68,117],"reveal":[69],"that":[70],"association":[72,102],"ownership":[75],"with":[76,88],"fees":[78,90],"non\u2010linear:":[80],"significantly":[84,104],"negatively":[86],"associated":[87],"low":[93],"ownership,":[99],"whereas":[100],"positive":[105],"intermediate":[108],"region.":[109],"These":[110],"correlations":[111],"are":[112],"further":[113],"confirmed":[114],"curvilinear":[119],"regression":[120],"analysis.":[121]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}