{"id":"https://openalex.org/W2968089397","doi":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","title":"Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong","display_name":"Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong","publication_year":2019,"publication_date":"2019-08-14","ids":{"openalex":"https://openalex.org/W2968089397","doi":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","mag":"2968089397"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2019.100271","doi":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","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":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3448908","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057678176","display_name":"Kam\u2010Wah Lai","orcid":"https://orcid.org/0000-0002-9273-1921","observed_orcids":["https://orcid.org/0000-0002-9273-1921"]},"institutions":[{"id":"https://openalex.org/I178968375","display_name":"Hong Kong Chu Hai College","ror":"https://ror.org/021a2zz52","country_code":"HK","type":"education","lineage":["https://openalex.org/I178968375"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Kam-Wah Lai","raw_affiliation_strings":["Department of Accounting and Banking, Chu Hai College of Higher Education, Tuen Mun, Hong Kong"],"raw_orcid":"https://orcid.org/0000-0002-9273-1921","affiliations":[{"raw_affiliation_string":"Department of Accounting and Banking, Chu Hai College of Higher Education, Tuen Mun, Hong Kong","institution_ids":["https://openalex.org/I178968375"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057678176"],"corresponding_institution_ids":["https://openalex.org/I178968375"],"apc_list":{"value":1800,"currency":"USD","value_usd":1800},"apc_paid":null,"fwci":10.8427,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.97957748,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"36","issue":null,"first_page":"100271","last_page":"100271"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.0015999999595806003,"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/T11043","display_name":"Merger and Competition Analysis","score":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-firm-mergers","display_name":"audit firm mergers","score":0.9819999933242798},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9819999933242798},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9990000128746033},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/audit-market-concentration","display_name":"audit market concentration","score":0.47200000286102295},{"id":"https://openalex.org/keywords/real-estate-sector","display_name":"real estate industry","score":0.6840000152587891},{"id":"https://openalex.org/keywords/merger-control","display_name":"merger control","score":0.5379999876022339}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.9013893008232117},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7771756649017334},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7041742205619812},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.690704345703125},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.6178213953971863},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.5438199639320374},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4721543788909912},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4410875141620636},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3630548119544983},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.23471710085868835},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2019.100271","doi":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2019.100271","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"},{"id":"mag:3197904022","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3448908","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:oai:RePEc:eee:jiaata:v:36:y:2019:i:c:1","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951819301569","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:3197904022","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3448908","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":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.41999998688697815}],"study_designs":[],"awards":[{"id":"https://openalex.org/G5385776525","display_name":null,"funder_award_id":"UGC/IDS13/16","funder_id":"https://openalex.org/F4320321592","funder_display_name":"Research Grants Council, University Grants Committee"}],"funders":[{"id":"https://openalex.org/F4320321592","display_name":"Research Grants Council, University Grants Committee","ror":"https://ror.org/00djwmt25"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":56,"referenced_works":["https://openalex.org/W58746682","https://openalex.org/W1545669282","https://openalex.org/W1904553393","https://openalex.org/W1964697392","https://openalex.org/W1964916859","https://openalex.org/W1966660344","https://openalex.org/W1982378713","https://openalex.org/W1986187321","https://openalex.org/W1996707968","https://openalex.org/W1997113878","https://openalex.org/W2011712141","https://openalex.org/W2022840860","https://openalex.org/W2027064974","https://openalex.org/W2029502432","https://openalex.org/W2037783387","https://openalex.org/W2040125617","https://openalex.org/W2050720492","https://openalex.org/W2060061399","https://openalex.org/W2065351829","https://openalex.org/W2067700223","https://openalex.org/W2071581225","https://openalex.org/W2074504958","https://openalex.org/W2083583563","https://openalex.org/W2085259172","https://openalex.org/W2088574775","https://openalex.org/W2089872985","https://openalex.org/W2097261322","https://openalex.org/W2108626185","https://openalex.org/W2108818539","https://openalex.org/W2112661924","https://openalex.org/W2128198870","https://openalex.org/W2133055756","https://openalex.org/W2142207464","https://openalex.org/W2147097661","https://openalex.org/W2148064970","https://openalex.org/W2153118389","https://openalex.org/W2154904812","https://openalex.org/W2167492497","https://openalex.org/W2252989011","https://openalex.org/W2370227852","https://openalex.org/W2591387087","https://openalex.org/W2614560170","https://openalex.org/W2748147903","https://openalex.org/W2963263835","https://openalex.org/W3121206700","https://openalex.org/W3121847244","https://openalex.org/W3121861364","https://openalex.org/W3122133331","https://openalex.org/W3122458461","https://openalex.org/W3122837395","https://openalex.org/W3122979160","https://openalex.org/W3123435704","https://openalex.org/W3124063005","https://openalex.org/W3124170598","https://openalex.org/W3124830097","https://openalex.org/W3125128521"],"related_works":["https://openalex.org/W2362480350","https://openalex.org/W2133055756","https://openalex.org/W2390042916","https://openalex.org/W4391791025","https://openalex.org/W4285492234","https://openalex.org/W2383106518","https://openalex.org/W3080627977","https://openalex.org/W2366532596","https://openalex.org/W1964697392","https://openalex.org/W2769590021"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":3},{"year":2015,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-08-22T00:00:00"}