{"id":"https://openalex.org/W3083561630","doi":"https://doi.org/10.1108/sampj-09-2018-0263","title":"The impact of top management\u2019s environmental responsibility audit on corporate environmental investment: evidence from China","display_name":"The impact of top management\u2019s environmental responsibility audit on corporate environmental investment: evidence from China","publication_year":2020,"publication_date":"2020-09-03","ids":{"openalex":"https://openalex.org/W3083561630","doi":"https://doi.org/10.1108/sampj-09-2018-0263","mag":"3083561630"},"language":"en","primary_location":{"id":"doi:10.1108/sampj-09-2018-0263","doi":"https://doi.org/10.1108/sampj-09-2018-0263","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-09-2018-0263","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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/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":"Sustainability Accounting, Management and Policy Journal","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":null,"display_name":"Changli Zeng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I204831749","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822","country_code":"CN","type":"education","lineage":["https://openalex.org/I204831749"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Changli Zeng","raw_affiliation_strings":["School of Accountancy, Southwestern University of Finance and Economics, Chengdu, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Southwestern University of Finance and Economics, Chengdu, China","institution_ids":["https://openalex.org/I204831749"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100388715","display_name":"Lu Zhang","orcid":"https://orcid.org/0009-0000-8749-1823","observed_orcids":["https://orcid.org/0009-0000-8749-1823"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]},{"id":"https://openalex.org/I31847773","display_name":"Zhejiang Ocean University","ror":"https://ror.org/03mys6533","country_code":"CN","type":"education","lineage":["https://openalex.org/I31847773"]}],"countries":["AU","CN"],"is_corresponding":false,"raw_author_name":"Lu Zhang","raw_affiliation_strings":["The University of Western Australia, Perth, Australia and Zhejiang Ocean University, Zhoushan, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Western Australia, Perth, Australia and Zhejiang Ocean University, Zhoushan, China","institution_ids":["https://openalex.org/I177877127","https://openalex.org/I31847773"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100426834","display_name":"Jiangtao Li","orcid":"https://orcid.org/0000-0002-9754-0008","observed_orcids":["https://orcid.org/0000-0002-9754-0008"]},"institutions":[{"id":"https://openalex.org/I204831749","display_name":"Southwestern University of Finance and Economics","ror":"https://ror.org/04ewct822","country_code":"CN","type":"education","lineage":["https://openalex.org/I204831749"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jiangtao Li","raw_affiliation_strings":["School of Accountancy, Southwestern University of Finance and Economics, Chengdu, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Southwestern University of Finance and Economics, Chengdu, China","institution_ids":["https://openalex.org/I204831749"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.9977,"has_fulltext":false,"cited_by_count":27,"citation_normalized_percentile":{"value":0.93788044,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"11","issue":"7","first_page":"1271","last_page":"1291"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9047999978065491,"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"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9047999978065491,"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/T13509","display_name":"Accounting and Financial Management","score":0.05640000104904175,"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/T10880","display_name":"Environmental Sustainability in Business","score":0.02850000001490116,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/corporate-environmental-investment","display_name":"corporate environmental investment","score":0.8119999766349792},{"id":"https://openalex.org/keywords/environmental-auditing","display_name":"environmental auditing","score":0.6700000166893005},{"id":"https://openalex.org/keywords/environmental-management-systems","display_name":"environmental management systems","score":0.6389999985694885},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.777999997138977},{"id":"https://openalex.org/keywords/heavily-polluting-enterprises","display_name":"heavily polluting enterprises","score":0.949999988079071},{"id":"https://openalex.org/keywords/environmental-enforcement","display_name":"environmental law enforcement","score":0.6129999756813049},{"id":"https://openalex.org/keywords/government-intervention","display_name":"state intervention","score":0.6919999718666077},{"id":"https://openalex.org/keywords/environmental-degradation","display_name":"environmental degradation","score":0.753000020980835},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.6060000061988831},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.49799999594688416}],"concepts":[{"id":"https://openalex.org/C2780587570","wikidata":"https://www.wikidata.org/wiki/Q3740255","display_name":"Environmental audit","level":3,"score":0.6802101135253906},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6792146563529968},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6640481948852539},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6559001207351685},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5740970373153687},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5543547868728638},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.5424597263336182},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.5385907888412476},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.5134571194648743},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.4588080644607544},{"id":"https://openalex.org/C172886114","wikidata":"https://www.wikidata.org/wiki/Q597339","display_name":"Economic interventionism","level":3,"score":0.4450226128101349},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4257628321647644},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3305100202560425},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27412891387939453},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","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/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C88862950","wikidata":"https://www.wikidata.org/wiki/Q11453","display_name":"Irrigation","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},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","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},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/sampj-09-2018-0263","doi":"https://doi.org/10.1108/sampj-09-2018-0263","is_oa":false,"landing_page_url":"https://doi.org/10.1108/sampj-09-2018-0263","pdf_url":null,"source":{"id":"https://openalex.org/S183939566","display_name":"Sustainability Accounting Management and Policy Journal","issn_l":"2040-8021","issn":["2040-8021","2040-803X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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/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":"Sustainability Accounting, Management and Policy Journal","raw_type":"journal-article"},{"id":"pmh:oai:pure.atira.dk:publications/752646c6-f392-42be-a4ae-84a11e35501f","doi":null,"is_oa":false,"landing_page_url":"https://research-repository.uwa.edu.au/en/publications/752646c6-f392-42be-a4ae-84a11e35501f","pdf_url":null,"source":{"id":"https://openalex.org/S4306402492","display_name":"UWA Profiles and Research Repository (UWA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zeng, C, Zhang, L & Li, J 2020, 'The impact of top management\u2019s environmental responsibility audit on corporate environmental investment : evidence from China', Sustainability Accounting, Management and Policy Journal, vol. 11, no. 7, pp. 1271-1291. https://doi.org/10.1108/SAMPJ-09-2018-0263","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":96,"referenced_works":["https://openalex.org/W1125272192","https://openalex.org/W1509139032","https://openalex.org/W1514201478","https://openalex.org/W1518315806","https://openalex.org/W1577036534","https://openalex.org/W1602070842","https://openalex.org/W1776087634","https://openalex.org/W1821943276","https://openalex.org/W1970340164","https://openalex.org/W1972197796","https://openalex.org/W1981530661","https://openalex.org/W1987932260","https://openalex.org/W1988312362","https://openalex.org/W1995454537","https://openalex.org/W1998432197","https://openalex.org/W2001808810","https://openalex.org/W2002889686","https://openalex.org/W2007155646","https://openalex.org/W2014623641","https://openalex.org/W2015483677","https://openalex.org/W2017533857","https://openalex.org/W2018135835","https://openalex.org/W2018277568","https://openalex.org/W2026654234","https://openalex.org/W2027698034","https://openalex.org/W2028840291","https://openalex.org/W2039706916","https://openalex.org/W2046778096","https://openalex.org/W2046857068","https://openalex.org/W2049166742","https://openalex.org/W2050162946","https://openalex.org/W2050698050","https://openalex.org/W2050984758","https://openalex.org/W2056225081","https://openalex.org/W2057897933","https://openalex.org/W2060820129","https://openalex.org/W2061911408","https://openalex.org/W2062281262","https://openalex.org/W2071394765","https://openalex.org/W2071600556","https://openalex.org/W2073902916","https://openalex.org/W2076301291","https://openalex.org/W2078950814","https://openalex.org/W2084987109","https://openalex.org/W2092923044","https://openalex.org/W2099530318","https://openalex.org/W2100263851","https://openalex.org/W2103847341","https://openalex.org/W2111705223","https://openalex.org/W2119104230","https://openalex.org/W2119428174","https://openalex.org/W2120255738","https://openalex.org/W2125304404","https://openalex.org/W2125571440","https://openalex.org/W2128558277","https://openalex.org/W2131830010","https://openalex.org/W2131850093","https://openalex.org/W2132160257","https://openalex.org/W2145167324","https://openalex.org/W2147697997","https://openalex.org/W2150291618","https://openalex.org/W2150315291","https://openalex.org/W2153068218","https://openalex.org/W2156769895","https://openalex.org/W2159648070","https://openalex.org/W2165373920","https://openalex.org/W2171232554","https://openalex.org/W2177756622","https://openalex.org/W2277476129","https://openalex.org/W2397850649","https://openalex.org/W2501963947","https://openalex.org/W2594443529","https://openalex.org/W2597496650","https://openalex.org/W2611723377","https://openalex.org/W2758972923","https://openalex.org/W2761337396","https://openalex.org/W2770116749","https://openalex.org/W2777604483","https://openalex.org/W2800062232","https://openalex.org/W2889974927","https://openalex.org/W2965425807","https://openalex.org/W2982352658","https://openalex.org/W2987568613","https://openalex.org/W3022133196","https://openalex.org/W3121195918","https://openalex.org/W3121368620","https://openalex.org/W3121464887","https://openalex.org/W3122415102","https://openalex.org/W3124651765","https://openalex.org/W3124734256","https://openalex.org/W3125053432","https://openalex.org/W3125062024","https://openalex.org/W3125326244","https://openalex.org/W3125629800","https://openalex.org/W3125822274","https://openalex.org/W4234712938"],"related_works":["https://openalex.org/W4396890774","https://openalex.org/W4404975794","https://openalex.org/W4205187069","https://openalex.org/W4404905402","https://openalex.org/W4306966018","https://openalex.org/W7128740641","https://openalex.org/W4413986012","https://openalex.org/W4404941873","https://openalex.org/W4391975445","https://openalex.org/W4393349249"],"abstract_inverted_index":{"Purpose":[0],"The":[1,28,42],"purpose":[2],"of":[3,11,116,120,153,159,170,207,215,223,238],"this":[4,183,212],"paper":[5,111,148,184,213],"is":[6,94,199,214],"to":[7,40,51,73,83,103,165,177,192],"examine":[8],"the":[9,45,53,69,117,134,204],"effect":[10],"top":[12],"management\u2019s":[13],"environmental":[14,23,60,64,86,121,136,154,160,172,180,188,195,208,224,240],"responsibility":[15,155],"audit":[16,189,209],"(ERA)":[17],"implementation":[18,57,169,206],"on":[19,34,123,133],"firms\u2019":[20],"investment":[21,65,87],"for":[22,97,131,231],"protection":[24],"in":[25,36,139,210,242],"China.":[26],"Design/methodology/approach":[27],"sample":[29],"comprises":[30],"firms":[31,191],"publicly":[32],"traded":[33],"A-Share":[35],"China":[37,140],"from":[38],"2011":[39],"2017.":[41],"authors":[43],"used":[44],"ordinary":[46],"least":[47],"squares":[48],"regression":[49],"model":[50],"test":[52],"relation":[54],"between":[55],"ERA":[56,70,89],"and":[58,141,156,167,179,226],"corporate":[59,124],"investment.":[61],"Findings":[62],"Firms\u2019":[63],"increases":[66],"significantly":[67],"after":[68,88],"implementation.":[71,90],"Compared":[72],"state-owned":[74],"enterprises":[75,78,100,106],"(SOEs),":[76],"non-state-owned":[77],"(non-SOEs)":[79],"are":[80,162],"more":[81,95],"likely":[82,96],"increase":[84],"their":[85],"Moreover,":[91],"such":[92],"change":[93],"non-heavily":[98],"polluting":[99,105],"(non-HPEs)":[101],"compared":[102],"heavily":[104],"(HPEs).":[107],"Practical":[108],"implications":[109,146],"This":[110,147],"provides":[112],"an":[113,171,228,235],"in-depth":[114],"analysis":[115],"positive":[118],"influence":[119],"enforcement":[122],"behavior,":[125],"which":[126],"could":[127],"serve":[128],"as":[129,234],"reference":[130],"regulators":[132],"latest":[135],"accounting":[137,178],"practice":[138],"other":[142],"emerging":[143,243],"economies.":[144,244],"Social":[145],"shows":[149],"that":[150],"clear":[151],"assignment":[152],"subsequent":[157],"assessment":[158],"performance":[161],"contributing":[163],"factors":[164],"effective":[166,236],"efficient":[168],"management":[173,181],"system.":[174],"Originality/value":[175],"Contributing":[176],"literature,":[182],"explains":[185],"how":[186],"mandated":[187],"incentivizes":[190],"deal":[193],"with":[194],"issues.":[196],"Because":[197],"there":[198],"no":[200],"prior":[201],"research":[202],"concerning":[203],"mandatory":[205],"China,":[211],"high-innovatory":[216],"value":[217],"by":[218],"providing":[219,227],"a":[220],"better":[221],"understanding":[222],"auditing":[225],"economic":[229],"explanation":[230],"government":[232],"intervention":[233],"means":[237],"mitigating":[239],"degradation":[241]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-09-11T00:00:00"}