{"id":"https://openalex.org/W4283397397","doi":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","title":"The impact of PCAOB international registration on audit quality and audit fees: Evidence from China","display_name":"The impact of PCAOB international registration on audit quality and audit fees: Evidence from China","publication_year":2022,"publication_date":"2022-02-21","ids":{"openalex":"https://openalex.org/W4283397397","doi":"https://doi.org/10.1016/j.jaccpubpol.2022.106947"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2022.106947","doi":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0278425422000102/pdf","source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","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/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S0278425422000102/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011788527","display_name":"Partha S. Mohapatra","orcid":"https://orcid.org/0000-0001-5130-7182","observed_orcids":["https://orcid.org/0000-0001-5130-7182"]},"institutions":[{"id":"https://openalex.org/I43522216","display_name":"California State University, Sacramento","ror":"https://ror.org/03e26wv14","country_code":"US","type":"education","lineage":["https://openalex.org/I43522216"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Partha S. Mohapatra","raw_affiliation_strings":["California State University, Sacramento, Department of Accounting, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"California State University, Sacramento, Department of Accounting, United States","institution_ids":["https://openalex.org/I43522216"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059506851","display_name":"Hamilton Elkins","orcid":"https://orcid.org/0000-0003-1369-0453","observed_orcids":["https://orcid.org/0000-0003-1369-0453"]},"institutions":[{"id":"https://openalex.org/I32625721","display_name":"University of Saskatchewan","ror":"https://ror.org/010x8gc63","country_code":"CA","type":"education","lineage":["https://openalex.org/I32625721"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Hamilton Elkins","raw_affiliation_strings":["University of Saskatchewan, Edwards School of Business, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Saskatchewan, Edwards School of Business, Canada","institution_ids":["https://openalex.org/I32625721"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010800314","display_name":"Gerald J. Lobo","orcid":"https://orcid.org/0000-0002-4644-5633","observed_orcids":["https://orcid.org/0000-0002-4644-5633"]},"institutions":[{"id":"https://openalex.org/I44461941","display_name":"University of Houston","ror":"https://ror.org/048sx0r50","country_code":"US","type":"education","lineage":["https://openalex.org/I44461941"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Gerald J. Lobo","raw_affiliation_strings":["University of Houston, C.T. Bauer College of Business, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Houston, C.T. Bauer College of Business, United States","institution_ids":["https://openalex.org/I44461941"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032525432","display_name":"Wuchun Chi","orcid":"https://orcid.org/0000-0001-8661-4107","observed_orcids":["https://orcid.org/0000-0001-8661-4107"]},"institutions":[{"id":"https://openalex.org/I87354575","display_name":"National Chengchi University","ror":"https://ror.org/03rqk8h36","country_code":"TW","type":"education","lineage":["https://openalex.org/I87354575"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Wuchun Chi","raw_affiliation_strings":["National Chengchi University (NCCU), Department of Accounting, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Chengchi University (NCCU), Department of Accounting, Taiwan","institution_ids":["https://openalex.org/I87354575"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5011788527"],"corresponding_institution_ids":["https://openalex.org/I43522216"],"apc_list":{"value":3170,"currency":"USD","value_usd":3170},"apc_paid":{"value":3170,"currency":"USD","value_usd":3170},"fwci":6.3464,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96337335,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"41","issue":"4","first_page":"106947","last_page":"106947"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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":0.0003000000142492354,"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/T14230","display_name":"Occupational and Professional Licensing Regulation","score":0.0,"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-quality","display_name":"audit quality","score":0.9570000171661377},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.9919999837875366},{"id":"https://openalex.org/keywords/audit-fee-premium","display_name":"audit fee premium","score":0.8759999871253967},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.5440000295639038},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.3880000114440918}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8767188787460327},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8280786275863647},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7674520015716553},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.7339122891426086},{"id":"https://openalex.org/C2993937409","wikidata":"https://www.wikidata.org/wiki/Q891723","display_name":"Listed company","level":2,"score":0.5473558306694031},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5415942072868347},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5244929194450378},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4879269301891327},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.42320680618286133},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.25841024518013},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07538914680480957},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.045845597982406616},{"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/j.jaccpubpol.2022.106947","doi":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0278425422000102/pdf","source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","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/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.jaccpubpol.2022.106947","doi":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2022.106947","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0278425422000102/pdf","source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","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/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4283397397.pdf","grobid_xml":"https://content.openalex.org/works/W4283397397.grobid-xml"},"referenced_works_count":57,"referenced_works":["https://openalex.org/W166692554","https://openalex.org/W1596216439","https://openalex.org/W1883797074","https://openalex.org/W1908554167","https://openalex.org/W1968816001","https://openalex.org/W1968941381","https://openalex.org/W1980503237","https://openalex.org/W1986820532","https://openalex.org/W1989869055","https://openalex.org/W1990317644","https://openalex.org/W2012041776","https://openalex.org/W2012088284","https://openalex.org/W2020336349","https://openalex.org/W2039823962","https://openalex.org/W2042190439","https://openalex.org/W2046857068","https://openalex.org/W2048113925","https://openalex.org/W2057332384","https://openalex.org/W2060080089","https://openalex.org/W2063234046","https://openalex.org/W2067819835","https://openalex.org/W2081724247","https://openalex.org/W2113430743","https://openalex.org/W2128127523","https://openalex.org/W2134329820","https://openalex.org/W2138142075","https://openalex.org/W2165575012","https://openalex.org/W2168120868","https://openalex.org/W2315439995","https://openalex.org/W2339553875","https://openalex.org/W2547150306","https://openalex.org/W2553048832","https://openalex.org/W2587634484","https://openalex.org/W2603451829","https://openalex.org/W2606860516","https://openalex.org/W2609366230","https://openalex.org/W2986527413","https://openalex.org/W3025313963","https://openalex.org/W3047591958","https://openalex.org/W3121748228","https://openalex.org/W3121838744","https://openalex.org/W3122244775","https://openalex.org/W3122285379","https://openalex.org/W3122346861","https://openalex.org/W3122795471","https://openalex.org/W3123545589","https://openalex.org/W3123979843","https://openalex.org/W3124412876","https://openalex.org/W3124592374","https://openalex.org/W3124661495","https://openalex.org/W3124888097","https://openalex.org/W3125128521","https://openalex.org/W3125538794","https://openalex.org/W3126086564","https://openalex.org/W6642542921","https://openalex.org/W6647806982","https://openalex.org/W6653464252"],"related_works":["https://openalex.org/W2220422061","https://openalex.org/W3125538794","https://openalex.org/W435885429","https://openalex.org/W2596156156","https://openalex.org/W2735250130","https://openalex.org/W7111379679","https://openalex.org/W3093631041","https://openalex.org/W4293219371","https://openalex.org/W2591938861","https://openalex.org/W4414300446"],"abstract_inverted_index":{"Despite":[0],"the":[1,6,15,48,72],"importance":[2],"of":[3,32,53,59,74],"registration":[4,16,31,93],"with":[5],"PCAOB,":[7],"there":[8],"is":[9],"surprisingly":[10],"little":[11],"academic":[12],"research":[13],"on":[14,21],"process":[17],"and":[18,40,76,94],"its":[19],"impact":[20],"audit":[22,33,54,66,69,81,88,99],"outcomes":[23],"(Abernathy":[24],"et":[25],"al.,":[26],"2013).":[27],"The":[28],"PCAOB":[29,49,92],"allows":[30],"firms":[34,67],"from":[35],"non-US":[36],"countries.":[37],"However,":[38],"China":[39],"a":[41],"few":[42],"other":[43],"countries":[44],"do":[45],"not":[46],"allow":[47],"to":[50,62],"conduct":[51],"inspections":[52,75],"firms.":[55,105],"We":[56],"take":[57],"advantage":[58],"this":[60],"setting":[61],"investigate":[63],"whether":[64,77],"PCAOB-registered":[65,104],"improve":[68],"quality":[70,89],"in":[71],"absence":[73],"they":[78],"charge":[79],"an":[80],"fee":[82],"premium.":[83],"Our":[84],"findings":[85],"indicate":[86],"that":[87,95],"increases":[90],"following":[91],"clients":[96],"pay":[97],"higher":[98],"fees":[100],"for":[101],"audits":[102],"by":[103]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-06-25T00:00:00"}