{"id":"https://openalex.org/W1998530384","doi":"https://doi.org/10.1080/00014788.1996.9729521","title":"Auditor Market Share, Product Differentiation and Audit Fees","display_name":"Auditor Market Share, Product Differentiation and Audit Fees","publication_year":1996,"publication_date":"1996-09-01","ids":{"openalex":"https://openalex.org/W1998530384","doi":"https://doi.org/10.1080/00014788.1996.9729521","mag":"1998530384"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.1996.9729521","doi":"https://doi.org/10.1080/00014788.1996.9729521","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1996.9729521","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","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/A5008904072","display_name":"Dominica Suk-yee Lee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177725633","display_name":"Chinese University of Hong Kong","ror":"https://ror.org/00t33hh48","country_code":"HK","type":"education","lineage":["https://openalex.org/I177725633"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Dominica Suk-yee Lee","raw_affiliation_strings":["School of Accountancy, the Chinese University of Hong Kong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, the Chinese University of Hong Kong","institution_ids":["https://openalex.org/I177725633"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5008904072"],"corresponding_institution_ids":["https://openalex.org/I177725633"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":2.303,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.91705754,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"26","issue":"4","first_page":"315","last_page":"324"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9955999851226807,"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":0.9955999851226807,"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/T11043","display_name":"Merger and Competition Analysis","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"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/audit-fees","display_name":"audit fees","score":0.8489999771118164},{"id":"https://openalex.org/keywords/product-differentiation","display_name":"product differentiation","score":0.9729999899864197},{"id":"https://openalex.org/keywords/monopoly-pricing","display_name":"monopoly pricing","score":0.7080000042915344},{"id":"https://openalex.org/keywords/market-power","display_name":"market power","score":0.7279999852180481},{"id":"https://openalex.org/keywords/price-premium","display_name":"price premium","score":0.6690000295639038}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.71518474817276},{"id":"https://openalex.org/C2781127519","wikidata":"https://www.wikidata.org/wiki/Q43637","display_name":"Monopoly","level":2,"score":0.6991214156150818},{"id":"https://openalex.org/C2778268174","wikidata":"https://www.wikidata.org/wiki/Q7242628","display_name":"Price premium","level":3,"score":0.661297082901001},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.6398189067840576},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6069902181625366},{"id":"https://openalex.org/C33556415","wikidata":"https://www.wikidata.org/wiki/Q1200129","display_name":"Product differentiation","level":3,"score":0.5722305178642273},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.43610838055610657},{"id":"https://openalex.org/C101472132","wikidata":"https://www.wikidata.org/wiki/Q835678","display_name":"Price discrimination","level":2,"score":0.4195018708705902},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3523811101913452},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32246220111846924},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27827656269073486},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2485792636871338},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21331986784934998},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.195858895778656},{"id":"https://openalex.org/C2777364431","wikidata":"https://www.wikidata.org/wiki/Q140813","display_name":"Willingness to pay","level":2,"score":0.09332701563835144},{"id":"https://openalex.org/C16520705","wikidata":"https://www.wikidata.org/wiki/Q601799","display_name":"Cournot competition","level":2,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/00014788.1996.9729521","doi":"https://doi.org/10.1080/00014788.1996.9729521","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1996.9729521","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W1549788403","https://openalex.org/W1552023755","https://openalex.org/W1607717826","https://openalex.org/W1967529433","https://openalex.org/W1968108044","https://openalex.org/W1981065418","https://openalex.org/W1981366809","https://openalex.org/W1986304424","https://openalex.org/W1992216167","https://openalex.org/W2014638211","https://openalex.org/W2029192699","https://openalex.org/W2043863895","https://openalex.org/W2057708299","https://openalex.org/W2063234046","https://openalex.org/W2066557547","https://openalex.org/W2081724247","https://openalex.org/W2089872985","https://openalex.org/W2307129731","https://openalex.org/W2329820131","https://openalex.org/W2332879237"],"related_works":["https://openalex.org/W2013767904","https://openalex.org/W2167492497","https://openalex.org/W2182957970","https://openalex.org/W2116838208","https://openalex.org/W2482577703","https://openalex.org/W2159347866","https://openalex.org/W2047455331","https://openalex.org/W2073703477","https://openalex.org/W3117419759","https://openalex.org/W2166459213"],"abstract_inverted_index":{"This":[0,87,160],"study":[1],"examines":[2],"the":[3,19,24,31,52,55,79,94,102,106,121,137,151,156,179,203,217,225],"effects":[4,95,122],"of":[5,78,96,123,214,216,233],"auditor":[6,70],"market":[7,59,73,97,124,185,210],"share":[8,74,98,211],"and":[9,81],"product":[10,37,234],"differentiation":[11,191,235],"on":[12,126],"audit":[13,58,127,140,144,169],"fees.":[14,128],"Previous":[15],"studies":[16],"have":[17],"attributed":[18],"price":[20,42,190,200,228],"premium":[21,43,201,229],"charged":[22],"by":[23],"Big":[25,28,35,84,107,138,180,198,218,226],"Eight":[26,36],"(the":[27],"Six":[29,68,85,108,139,148,181,199,227],"in":[30,64,112,150,175],"present":[32,53],"study)":[33],"to":[34,48,76,91,118,166,212],"differentiation.":[38],"However,":[39],"such":[40],"a":[41,61,66,72,197,208,231],"could":[44],"be":[45],"partly":[46],"due":[47],"monopoly":[49,238],"pricing.":[50,239],"In":[51],"study,":[54],"Hong":[56,113,176],"Kong":[57,114],"provides":[60],"unique":[62],"setting":[63],"which":[65],"non-Big":[67,147],"local":[69,205],"has":[71],"comparable":[75],"those":[77,167,213],"third":[80],"fourth":[82],"largest":[83],"firms.":[86],"makes":[88,115],"it":[89,116],"feasible":[90,117],"control":[92],"for":[93,120],"via":[99],"matching.":[100],"Also,":[101],"wide":[103],"disparity":[104],"among":[105,192],"firms":[109,141,149],"\u2018market":[110],"shares":[111],"test":[119],"power":[125],"The":[129],"results":[130,222],"show":[131],"that,":[132],"consistent":[133],"with":[134,207],"prior":[135],"studies,":[136],"charge":[142],"higher":[143],"fees":[145],"than":[146,237],"small":[152],"auditee,":[153,158],"but":[154],"not":[155],"big":[157],"market.":[159],"suggests":[161],"that":[162,224],"similar":[163,209],"economic":[164],"forces":[165],"other":[168],"markets":[170],"are":[171],"also":[172],"at":[173],"work":[174],"Kong.":[177],"Despite":[178],"firms\u2019":[182],"widely":[183],"different":[184],"shares,":[186],"there":[187,195],"was":[188,196],"no":[189],"them.":[193],"Yet":[194],"over":[202],"large":[204],"firm":[206],"two":[215],"Six.":[219],"Together,":[220],"these":[221],"suggest":[223],"is":[230],"result":[232],"rather":[236]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}