{"id":"https://openalex.org/W1992585358","doi":"https://doi.org/10.2308/ajpt-50227","title":"Government Ownership, Accounting-Based Regulations, and the Pursuit of Favorable Audit Opinions: Evidence from China","display_name":"Government Ownership, Accounting-Based Regulations, and the Pursuit of Favorable Audit Opinions: Evidence from China","publication_year":2012,"publication_date":"2012-06-01","ids":{"openalex":"https://openalex.org/W1992585358","doi":"https://doi.org/10.2308/ajpt-50227","mag":"1992585358"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-50227","doi":"https://doi.org/10.2308/ajpt-50227","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-50227","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","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/A5109831915","display_name":"Koon Hung Chan","orcid":"https://orcid.org/0000-0001-6462-2632","observed_orcids":["https://orcid.org/0000-0001-6462-2632"]},"institutions":[{"id":"https://openalex.org/I165488957","display_name":"Lingnan University","ror":"https://ror.org/0563pg902","country_code":"HK","type":"education","lineage":["https://openalex.org/I165488957"]},{"id":"https://openalex.org/I64427410","display_name":"Hong Kong Shue Yan University","ror":"https://ror.org/023t8mt09","country_code":"CN","type":"education","lineage":["https://openalex.org/I64427410"]}],"countries":["CN","HK"],"is_corresponding":false,"raw_author_name":"K. Hung Chan","raw_affiliation_strings":["K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University","institution_ids":["https://openalex.org/I165488957","https://openalex.org/I64427410"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012666775","display_name":"Kenny Z. Lin","orcid":"https://orcid.org/0000-0002-2127-0814","observed_orcids":["https://orcid.org/0000-0002-2127-0814"]},"institutions":[{"id":"https://openalex.org/I165488957","display_name":"Lingnan University","ror":"https://ror.org/0563pg902","country_code":"HK","type":"education","lineage":["https://openalex.org/I165488957"]},{"id":"https://openalex.org/I64427410","display_name":"Hong Kong Shue Yan University","ror":"https://ror.org/023t8mt09","country_code":"CN","type":"education","lineage":["https://openalex.org/I64427410"]}],"countries":["CN","HK"],"is_corresponding":false,"raw_author_name":"Kenny Z. Lin","raw_affiliation_strings":["K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University","institution_ids":["https://openalex.org/I165488957","https://openalex.org/I64427410"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020778489","display_name":"Ray R. Wang","orcid":"https://orcid.org/0000-0002-0892-1942","observed_orcids":["https://orcid.org/0000-0002-0892-1942"]},"institutions":[{"id":"https://openalex.org/I165488957","display_name":"Lingnan University","ror":"https://ror.org/0563pg902","country_code":"HK","type":"education","lineage":["https://openalex.org/I165488957"]},{"id":"https://openalex.org/I64427410","display_name":"Hong Kong Shue Yan University","ror":"https://ror.org/023t8mt09","country_code":"CN","type":"education","lineage":["https://openalex.org/I64427410"]}],"countries":["CN","HK"],"is_corresponding":false,"raw_author_name":"Ray R. Wang","raw_affiliation_strings":["K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"K. Hung Chan and Kenny Z. Lin are both Professors at Lingnan University, and Ray R. Wang is an Assistant Professor at Hong Kong Shue Yan University","institution_ids":["https://openalex.org/I165488957","https://openalex.org/I64427410"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":11.1424,"has_fulltext":false,"cited_by_count":66,"citation_normalized_percentile":{"value":0.97771118,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"31","issue":"4","first_page":"47","last_page":"64"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0006000000284984708,"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/T12225","display_name":"Political Influence and Corporate Strategies","score":0.00019999999494757503,"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/state-ownership","display_name":"state ownership","score":0.8870000243186951},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.7260000109672546},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.968999981880188},{"id":"https://openalex.org/keywords/equity-financing","display_name":"equity financing","score":0.7080000042915344},{"id":"https://openalex.org/keywords/managerial-discretion","display_name":"managerial discretion","score":0.7200000286102295},{"id":"https://openalex.org/keywords/political-institutions","display_name":"political institutions","score":0.4269999861717224},{"id":"https://openalex.org/keywords/transition-economies","display_name":"transition economies","score":0.625},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.41499999165534973}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7937302589416504},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6868858933448792},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6455241441726685},{"id":"https://openalex.org/C2776889888","wikidata":"https://www.wikidata.org/wiki/Q1135789","display_name":"Unintended consequences","level":2,"score":0.5553582310676575},{"id":"https://openalex.org/C2777632292","wikidata":"https://www.wikidata.org/wiki/Q315515","display_name":"Discretion","level":2,"score":0.5489176511764526},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5283694267272949},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5042659044265747},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.45018282532691956},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4283807575702667},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.42791491746902466},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.42208772897720337},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.29267585277557373},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"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/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/ajpt-50227","doi":"https://doi.org/10.2308/ajpt-50227","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-50227","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"},{"id":"pmh:oai:commons.ln.edu.hk:sw_master-1107","doi":null,"is_oa":false,"landing_page_url":"https://commons.ln.edu.hk/sw_master/108","pdf_url":null,"source":{"id":"https://openalex.org/S4377196536","display_name":"Digital Commons - Lingnan (Lingnan University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I165488957","host_organization_name":"Lingnan University","host_organization_lineage":["https://openalex.org/I165488957"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Staff Publications","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W71597835","https://openalex.org/W637904583","https://openalex.org/W1794083697","https://openalex.org/W1968235651","https://openalex.org/W1968816001","https://openalex.org/W1975317022","https://openalex.org/W2024243018","https://openalex.org/W2027889275","https://openalex.org/W2050720492","https://openalex.org/W2051685750","https://openalex.org/W2059520058","https://openalex.org/W2062337042","https://openalex.org/W2079411743","https://openalex.org/W2086379738","https://openalex.org/W2095753665","https://openalex.org/W2096960067","https://openalex.org/W2105662497","https://openalex.org/W2113196378","https://openalex.org/W2119525622","https://openalex.org/W2122915773","https://openalex.org/W2137876343","https://openalex.org/W2139122730","https://openalex.org/W2139990942","https://openalex.org/W2164046043","https://openalex.org/W2256075884","https://openalex.org/W2332143949","https://openalex.org/W2908908256","https://openalex.org/W3122067807","https://openalex.org/W3123545589","https://openalex.org/W3123814765","https://openalex.org/W3124429050","https://openalex.org/W3124888097"],"related_works":["https://openalex.org/W2137876343","https://openalex.org/W7101207270","https://openalex.org/W2113196378","https://openalex.org/W4241810816","https://openalex.org/W2059520058","https://openalex.org/W2379749895","https://openalex.org/W7212339073","https://openalex.org/W2625539646","https://openalex.org/W4386712208","https://openalex.org/W1983294373"],"abstract_inverted_index":{"SUMMARY":[0],"This":[1],"research":[2],"finds":[3],"that":[4,43,51,91],"local":[5,17,47],"government-controlled":[6],"companies":[7,44],"are":[8],"able":[9],"to":[10,115],"obtain":[11],"more":[12],"favorable":[13],"audit":[14],"opinions":[15,42],"from":[16,46],"auditors":[18,48,84],"when":[19,76],"they":[20,54,58],"face":[21],"the":[22,29,40,68,78,97],"need":[23],"for":[24],"new":[25],"equity":[26],"financing":[27],"or":[28],"threat":[30],"of":[31,70,81,96,100],"exchange":[32],"delisting.":[33],"We":[34],"capture":[35],"this":[36],"ability":[37],"by":[38],"comparing":[39],"observed":[41],"receive":[45,56],"with":[49],"those":[50],"we":[52],"predict":[53],"would":[55],"if":[57],"used":[59],"a":[60,86],"Big":[61],"4":[62],"auditor.":[63],"Our":[64],"empirical":[65],"results":[66],"highlight":[67],"importance":[69],"understanding":[71],"political":[72],"and":[73,83,89],"economic":[74],"institutions":[75],"analyzing":[77],"reporting":[79],"behavior":[80],"managers":[82],"in":[85],"transition":[87],"economy,":[88],"suggest":[90],"regulators":[92],"should":[93],"be":[94,113],"aware":[95],"unintended":[98],"consequences":[99],"basing":[101],"capital":[102],"market":[103],"resource":[104],"allocation":[105],"decisions":[106],"on":[107],"reported":[108],"accounting":[109],"earnings,":[110],"which":[111],"can":[112],"subject":[114],"significant":[116],"managerial":[117],"discretion.":[118]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
