{"id":"https://openalex.org/W2014621710","doi":"https://doi.org/10.1016/1061-9518(94)90009-4","title":"Auditor service quality and auditor size: Evidence from initial public offerings in Singapore","display_name":"Auditor service quality and auditor size: Evidence from initial public offerings in Singapore","publication_year":1994,"publication_date":"1994-01-01","ids":{"openalex":"https://openalex.org/W2014621710","doi":"https://doi.org/10.1016/1061-9518(94)90009-4","mag":"2014621710"},"language":"en","primary_location":{"id":"doi:10.1016/1061-9518(94)90009-4","doi":"https://doi.org/10.1016/1061-9518(94)90009-4","is_oa":false,"landing_page_url":"https://doi.org/10.1016/1061-9518(94)90009-4","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","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/A5051294114","display_name":"Swee\u2010Sum Lam","orcid":"https://orcid.org/0000-0002-6042-6797","observed_orcids":["https://orcid.org/0000-0002-6042-6797"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Swee-Sum Lam","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5051826822","display_name":"Soy-Lee Chang","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Soy-Lee Chang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":5.0585,"has_fulltext":false,"cited_by_count":39,"citation_normalized_percentile":{"value":0.94922564,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"3","issue":"1","first_page":"103","last_page":"114"},"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":0.0005000000237487257,"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/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"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-firm-size","display_name":"audit firm size","score":0.9629999995231628},{"id":"https://openalex.org/keywords/initial-public-offerings","display_name":"initial public offerings","score":0.9779999852180481},{"id":"https://openalex.org/keywords/earnings-forecast-errors","display_name":"earnings forecast errors","score":0.6710000038146973},{"id":"https://openalex.org/keywords/prospectus","display_name":"prospectus","score":0.703000009059906},{"id":"https://openalex.org/keywords/quasi-rents","display_name":"quasi-rents","score":0.8709999918937683},{"id":"https://openalex.org/keywords/audit-firm-selection","display_name":"audit firm selection","score":0.49399998784065247},{"id":"https://openalex.org/keywords/singapore","display_name":"Singapore","score":0.8859999775886536}],"concepts":[{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7663055658340454},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7530570030212402},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7091227769851685},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6640583872795105},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6484304666519165},{"id":"https://openalex.org/C2780916735","wikidata":"https://www.wikidata.org/wiki/Q669584","display_name":"Prospectus","level":2,"score":0.6394243240356445},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5778104066848755},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.5597929954528809},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4843393564224243},{"id":"https://openalex.org/C12559387","wikidata":"https://www.wikidata.org/wiki/Q185142","display_name":"Initial public offering","level":2,"score":0.47742900252342224},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4643808603286743},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2308516800403595},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1856634020805359},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.18042263388633728},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.10512202978134155},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.07784047722816467},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.05550253391265869},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/1061-9518(94)90009-4","doi":"https://doi.org/10.1016/1061-9518(94)90009-4","is_oa":false,"landing_page_url":"https://doi.org/10.1016/1061-9518(94)90009-4","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","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":16,"referenced_works":["https://openalex.org/W46611208","https://openalex.org/W111683076","https://openalex.org/W561784013","https://openalex.org/W569640811","https://openalex.org/W1965916166","https://openalex.org/W1976098949","https://openalex.org/W1976545335","https://openalex.org/W1990317644","https://openalex.org/W2056227401","https://openalex.org/W2061123155","https://openalex.org/W2065061024","https://openalex.org/W2066526478","https://openalex.org/W2067700223","https://openalex.org/W2086554940","https://openalex.org/W3123952594","https://openalex.org/W6604581516"],"related_works":["https://openalex.org/W1507795249","https://openalex.org/W597332104","https://openalex.org/W2076558679","https://openalex.org/W2120744575","https://openalex.org/W2118218394","https://openalex.org/W1992871403","https://openalex.org/W1491649135","https://openalex.org/W2513645780","https://openalex.org/W6893112586","https://openalex.org/W7110994909"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}