{"id":"https://openalex.org/W2014952899","doi":"https://doi.org/10.1108/raf-06-2012-0053","title":"Dual audit, audit firm independence, and auditor conservatism","display_name":"Dual audit, audit firm independence, and auditor conservatism","publication_year":2014,"publication_date":"2014-01-30","ids":{"openalex":"https://openalex.org/W2014952899","doi":"https://doi.org/10.1108/raf-06-2012-0053","mag":"2014952899"},"language":"en","primary_location":{"id":"doi:10.1108/raf-06-2012-0053","doi":"https://doi.org/10.1108/raf-06-2012-0053","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-06-2012-0053","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","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/A5101101325","display_name":"Chan\u2010Jane Lin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I16733864","display_name":"National Taiwan University","ror":"https://ror.org/05bqach95","country_code":"TW","type":"education","lineage":["https://openalex.org/I16733864"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chan-Jane Lin","raw_affiliation_strings":["Department of Accounting, National Taiwan University, Taipei, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, National Taiwan University, Taipei, Taiwan","institution_ids":["https://openalex.org/I16733864"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065870491","display_name":"Hsiao-Lun Lin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I99613584","display_name":"National Taipei University","ror":"https://ror.org/03e29r284","country_code":"TW","type":"education","lineage":["https://openalex.org/I99613584"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hsiao-Lun Lin","raw_affiliation_strings":["Department of Accountancy, National Taipei University, Taipei, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, National Taipei University, Taipei, Taiwan","institution_ids":["https://openalex.org/I99613584"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5091868172","display_name":"Ai\u2010Ru Yen","orcid":"https://orcid.org/0000-0001-9888-856X","observed_orcids":["https://orcid.org/0000-0001-9888-856X"]},"institutions":[{"id":"https://openalex.org/I27639287","display_name":"Northeastern Illinois University","ror":"https://ror.org/04edns687","country_code":"US","type":"education","lineage":["https://openalex.org/I27639287"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ai-Ru Yen","raw_affiliation_strings":["Department of Accounting, Business Law","Finance, Northeastern Illinois University, Chicago, Illinois, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Business Law","institution_ids":[]},{"raw_affiliation_string":"Finance, Northeastern Illinois University, Chicago, Illinois, USA","institution_ids":["https://openalex.org/I27639287"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.9169,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.97582787,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"13","issue":"1","first_page":"65","last_page":"87"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"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":1.0,"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":0.0,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"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/auditor-conservatism","display_name":"auditor conservatism","score":0.8130000233650208},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9319999814033508},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.9110000133514404},{"id":"https://openalex.org/keywords/chinese-accounting-standards","display_name":"Chinese accounting standards","score":0.593999981880188},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8899999856948853},{"id":"https://openalex.org/keywords/peer-pressure","display_name":"peer pressure","score":0.6430000066757202},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.6880000233650208},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.6359999775886536},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.4740000069141388}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8657040596008301},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.7524476647377014},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6986439824104309},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6940093040466309},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6853953003883362},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.6419602632522583},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.6393579244613647},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.5291987657546997},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5232071876525879},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.5016064643859863},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.4983243942260742},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4930681884288788},{"id":"https://openalex.org/C58812954","wikidata":"https://www.wikidata.org/wiki/Q4819954","display_name":"Audit substantive test","level":5,"score":0.4261765480041504},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3519400954246521},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06540346145629883},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/raf-06-2012-0053","doi":"https://doi.org/10.1108/raf-06-2012-0053","is_oa":false,"landing_page_url":"https://doi.org/10.1108/raf-06-2012-0053","pdf_url":null,"source":{"id":"https://openalex.org/S95074589","display_name":"Review of Accounting and Finance","issn_l":"1475-7702","issn":["1475-7702","1758-7700"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting and Finance","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":44,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W1495789529","https://openalex.org/W1603811794","https://openalex.org/W1968235651","https://openalex.org/W1986187321","https://openalex.org/W1990317644","https://openalex.org/W1990971993","https://openalex.org/W1994232609","https://openalex.org/W2012041776","https://openalex.org/W2015511187","https://openalex.org/W2030668649","https://openalex.org/W2042790919","https://openalex.org/W2048219031","https://openalex.org/W2062651224","https://openalex.org/W2067171170","https://openalex.org/W2072939691","https://openalex.org/W2074531150","https://openalex.org/W2106774493","https://openalex.org/W2112404736","https://openalex.org/W2113430743","https://openalex.org/W2115248336","https://openalex.org/W2122915773","https://openalex.org/W2130525080","https://openalex.org/W2132518758","https://openalex.org/W2133986828","https://openalex.org/W2137298899","https://openalex.org/W2137876343","https://openalex.org/W2139122730","https://openalex.org/W2142242808","https://openalex.org/W2170181304","https://openalex.org/W2326042842","https://openalex.org/W2357450993","https://openalex.org/W2358627313","https://openalex.org/W2375320554","https://openalex.org/W2601575379","https://openalex.org/W3122176856","https://openalex.org/W3122458461","https://openalex.org/W3122908404","https://openalex.org/W3123545589","https://openalex.org/W3124170598","https://openalex.org/W3125111241","https://openalex.org/W3125629515","https://openalex.org/W3125882752","https://openalex.org/W4402067381"],"related_works":["https://openalex.org/W2223567903","https://openalex.org/W2984846381","https://openalex.org/W2783398180","https://openalex.org/W3134084557","https://openalex.org/W4416423319","https://openalex.org/W2189343929","https://openalex.org/W4298127459","https://openalex.org/W1997237103","https://openalex.org/W2469667210","https://openalex.org/W2114015182"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,37,105,142,225],"This":[2,92],"study":[3,93],"aims":[4],"to":[5,30,119,183,214],"examine":[6,230],"whether":[7,95,125],"China's":[8],"unique":[9],"dual":[10,97,127,147,196,204,209,268],"audit":[11,18,98,128,148,176,197,205,210,269,288],"policy":[12],"affects":[13],"one":[14,38],"specific":[15],"aspect":[16],"of":[17,110,138,154,194,235,251,266],"quality:":[19],"auditor":[20,102,132,189,256,272],"conservatism.":[21,103,257],"In":[22],"China,":[23],"listed":[24],"companies":[25],"issuing":[26],"B/H-shares":[27],"in":[28,188,222],"addition":[29],"A-shares":[31,116],"must":[32],"release":[33],"two":[34,170,174],"financial":[35,63,79,164],"reports":[36,64,80],"based":[39,47],"on":[40,48,107,255,271],"Chinese":[41,66],"accounting":[42,50,67],"standards":[43,51,68],"and":[44,77],"the":[45,62,78,96,121,126,136,146,152,179,192,195,200,215,227,233,244,249,259,264,267],"other":[46,279],"international":[49],"(ISA).":[52],"The":[53,143,241],"China":[54,262],"Securities":[55],"Regulatory":[56],"Commission":[57],"(CSRC)":[58],"further":[59],"requires":[60],"that":[61,114,218,282],"following":[65,81],"should":[69,83],"be":[70,84],"audited":[71,85],"by":[72,86,135,246],"a":[73,108,185,276],"domestic":[74],"CPA":[75,90],"firm,":[76],"ISA":[82],"an":[87],"approved":[88],"overseas":[89],"firm.":[91],"investigates":[94],"requirement":[99,129,149],"induces":[100,130],"more":[101,131],"Design/methodology/approach":[104],"Based":[106],"sample":[109],"7,046":[111],"firm-year":[112],"observations":[113],"issue":[115],"from":[117,173,261],"2001":[118],"2006,":[120],"authors":[122,144,242],"empirically":[123,248],"test":[124],"conservatism,":[133],"measured":[134],"level":[137],"discretionary":[139,156,161],"accruals.":[140,162],"Findings":[141],"find":[145],"significantly":[150],"restricts":[151],"use":[153],"income-increasing":[155],"accruals":[157],"but":[158,207],"not":[159,284],"income-decreasing":[160],"Moreover,":[163],"reporting":[165],"becomes":[166],"most":[167],"conservative":[168],"when":[169],"auditors":[171],"are":[172],"un-affiliated":[175],"firms.":[177],"Nevertheless,":[178],"difference-in-difference":[180],"analysis":[181],"fails":[182],"show":[184],"significant":[186],"decrease":[187],"conservatism":[190,273],"after":[191,211],"revocation":[193],"rule":[198],"for":[199,278],"treatment":[201],"group":[202,217],"with":[203],"before":[206],"no":[208,220],"2007":[212],"comparing":[213],"control":[216],"experience":[219],"change":[221],"2007.":[223],"Originality/value":[224],"First,":[226],"previous":[228],"studies":[229],"issues":[231],"regarding":[232,263],"effects":[234],"supervision":[236],"pressure":[237,254],"through":[238],"experimental":[239],"setting.":[240],"extend":[243],"literature":[245],"examining":[247],"impact":[250],"perceived":[252],"peer":[253],"Second,":[258],"findings":[260],"effect":[265],"system":[270],"serve":[274],"as":[275],"reference":[277],"emerging":[280],"markets":[281],"have":[283],"yet":[285],"established":[286],"sound":[287],"systems.":[289]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
