{"id":"https://openalex.org/W1963568704","doi":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","title":"The Market for Professional Services in Indonesia","display_name":"The Market for Professional Services in Indonesia","publication_year":2004,"publication_date":"2004-07-01","ids":{"openalex":"https://openalex.org/W1963568704","doi":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","mag":"1963568704"},"language":"en","primary_location":{"id":"doi:10.1111/j.1099-1123.2004.00087.x","doi":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","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":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=573010","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053134465","display_name":"Ilias G. Basioudis","orcid":"https://orcid.org/0000-0003-3116-2718","observed_orcids":["https://orcid.org/0000-0003-3116-2718"]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ilias G. Basioudis","raw_affiliation_strings":["University of Aston","Aston University - Aston Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Aston","institution_ids":["https://openalex.org/I169199633"]},{"raw_affiliation_string":"Aston University - Aston Business School","institution_ids":["https://openalex.org/I169199633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013459369","display_name":"Fifi Fifi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Fifi Fifi","raw_affiliation_strings":["Giant Hypermarket, Singapore","Giant Hypermarket"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Giant Hypermarket, Singapore","institution_ids":[]},{"raw_affiliation_string":"Giant Hypermarket","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":1.4753,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.91761156,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"8","issue":"2","first_page":"153","last_page":"164"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0017000000225380063,"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"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"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/audit-fees","display_name":"audit fees","score":0.8949999809265137},{"id":"https://openalex.org/keywords/audit-fee-premium","display_name":"audit fee premium","score":0.8220000267028809},{"id":"https://openalex.org/keywords/big-5-auditors","display_name":"Big 5 auditors","score":0.843999981880188},{"id":"https://openalex.org/keywords/asian-financial-crisis","display_name":"Asian financial crisis","score":0.7329999804496765},{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.6480000019073486},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.6639999747276306}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8039887547492981},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.7778536081314087},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6233139634132385},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5890542268753052},{"id":"https://openalex.org/C2984259395","wikidata":"https://www.wikidata.org/wiki/Q2029911","display_name":"Professional services","level":2,"score":0.5192437171936035},{"id":"https://openalex.org/C2993675096","wikidata":"https://www.wikidata.org/wiki/Q20716634","display_name":"Indonesian government","level":3,"score":0.4119924306869507},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3207699656486511},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","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/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1111/j.1099-1123.2004.00087.x","doi":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1099-1123.2004.00087.x","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"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.203.3343","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.203.3343","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://research.abs.aston.ac.uk/working_papers/0219.pdf","raw_type":"text"},{"id":"mag:1963568704","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=573010","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:hdl:10068/579122","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10068/579122","pdf_url":null,"source":{"id":"https://openalex.org/S4377196900","display_name":"OpenGrey (Institut de l'Information Scientifique et Technique)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1295345811","host_organization_name":"Institut de l'Information Scientifique et Technique","host_organization_lineage":["https://openalex.org/I1295345811"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"I - Miscellaneous"},{"id":"pmh:oai:publications.aston.ac.uk:2073","doi":null,"is_oa":false,"landing_page_url":"http://publications.aston.ac.uk/2073/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400483","display_name":"Aston Publications Explorer (Aston University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169199633","host_organization_name":"Aston University","host_organization_lineage":["https://openalex.org/I169199633"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"mag:1963568704","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=573010","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.5299999713897705,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W36707745","https://openalex.org/W632562770","https://openalex.org/W1483806091","https://openalex.org/W1549788403","https://openalex.org/W1967529433","https://openalex.org/W1980503237","https://openalex.org/W1981195534","https://openalex.org/W1986304424","https://openalex.org/W1987097499","https://openalex.org/W1991170848","https://openalex.org/W1998530384","https://openalex.org/W2002226750","https://openalex.org/W2004518900","https://openalex.org/W2004616474","https://openalex.org/W2013767904","https://openalex.org/W2014638211","https://openalex.org/W2022840860","https://openalex.org/W2029192699","https://openalex.org/W2042737371","https://openalex.org/W2043863895","https://openalex.org/W2047181870","https://openalex.org/W2049424415","https://openalex.org/W2050729541","https://openalex.org/W2060844531","https://openalex.org/W2081724247","https://openalex.org/W2088037186","https://openalex.org/W2094329355","https://openalex.org/W2095216792","https://openalex.org/W2108165333","https://openalex.org/W2108742760","https://openalex.org/W2132329238","https://openalex.org/W2147918236","https://openalex.org/W2159347866","https://openalex.org/W2166459213","https://openalex.org/W2167492497","https://openalex.org/W2178248475","https://openalex.org/W2315439995","https://openalex.org/W2321180866","https://openalex.org/W2332879237"],"related_works":["https://openalex.org/W2577166570","https://openalex.org/W4409344193","https://openalex.org/W2166459213","https://openalex.org/W2002226750","https://openalex.org/W1939418561","https://openalex.org/W2810332744","https://openalex.org/W3042078488","https://openalex.org/W4410825442","https://openalex.org/W2158743392","https://openalex.org/W7220827345"],"abstract_inverted_index":{"This":[0],"paper":[1,83],"reports":[2],"the":[3,10,25,37,48,55,71,86,100,138],"results":[4,72,121],"of":[5,57,73,105],"a":[6,17,77],"study":[7],"which":[8,19],"investigates":[9],"market":[11],"for":[12],"professional":[13,58],"services":[14,59],"in":[15,24,36,44,54,60,92,96,112,135,145],"Indonesia,":[16,97],"country":[18,78],"has":[20,40],"not":[21,79],"been":[22,42],"investigated":[23],"by":[26],"audit":[27,125,140],"fee":[28,89,126,142],"literature":[29,39],"prior.":[30],"A":[31],"well\u2010developed":[32],"research":[33,75],"model":[34],"used":[35],"prior":[38,74],"also":[41],"applied":[43],"this":[45,82,113],"study,":[46],"and":[47,62],"empirical":[49],"findings":[50],"suggest":[51,122],"broad":[52],"similarities":[53],"pricing":[56],"Indonesia":[61],"other":[63,93,147],"countries":[64,94],"previously":[65,80],"studied.":[66],"In":[67],"addition":[68],"to":[69,76,130,137],"extending":[70],"studied,":[81],"examines":[84],"whether":[85],"large":[87,139],"auditors":[88],"premium":[90,127,143],"documented":[91,144],"exists":[95],"especially":[98],"after":[99],"major":[101],"Asian":[102],"financial":[103],"crisis":[104],"1997/98,":[106],"since":[107],"then":[108],"almost":[109],"all":[110],"companies":[111],"geographical":[114],"area":[115],"exercise":[116],"tight":[117],"budget":[118],"controls.":[119],"The":[120],"that":[123],"no":[124],"is":[128],"accrued":[129],"Indonesian":[131],"Big":[132],"5":[133],"auditors,":[134],"contrast":[136],"firm":[141],"many":[146],"countries.":[148]},"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":4}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
