{"id":"https://openalex.org/W4306689152","doi":"https://doi.org/10.1108/maj-04-2021-3086","title":"Audit fees, audit report lag and abnormal tone: evidence from China","display_name":"Audit fees, audit report lag and abnormal tone: evidence from China","publication_year":2022,"publication_date":"2022-10-18","ids":{"openalex":"https://openalex.org/W4306689152","doi":"https://doi.org/10.1108/maj-04-2021-3086"},"language":"en","primary_location":{"id":"doi:10.1108/maj-04-2021-3086","doi":"https://doi.org/10.1108/maj-04-2021-3086","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-04-2021-3086","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"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-2","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":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5075028790","display_name":"Zhong-lu Teng","orcid":"https://orcid.org/0000-0002-5208-5582","observed_orcids":["https://orcid.org/0000-0002-5208-5582"]},"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":"Zhong-Lu Teng","raw_affiliation_strings":["Institute of Chinese Financial Studies, Southwestern University of Finance and Economics, Chengdu, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Chinese Financial Studies, Southwestern University of Finance and Economics, Chengdu, China","institution_ids":["https://openalex.org/I204831749"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101169175","display_name":"Han Jin","orcid":"https://orcid.org/0000-0002-6877-6433","observed_orcids":["https://orcid.org/0000-0002-6877-6433","https://orcid.org/0009-0008-2263-9864"]},"institutions":[{"id":"https://openalex.org/I4210110609","display_name":"Chongqing University of Arts and Sciences","ror":"https://ror.org/01rcvq140","country_code":"CN","type":"education","lineage":["https://openalex.org/I4210110609"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Jin Han","raw_affiliation_strings":["School of Economics and Management, Chongqing University of Arts and Sciences, Chongqing, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, Chongqing University of Arts and Sciences, Chongqing, China","institution_ids":["https://openalex.org/I4210110609"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.0251,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.87041541,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"38","issue":"2","first_page":"186","last_page":"205"},"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":9.999999747378752e-05,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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-fees","display_name":"audit fees","score":0.7900000214576721},{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.972000002861023},{"id":"https://openalex.org/keywords/audit-engagement","display_name":"audit engagement","score":0.8240000009536743},{"id":"https://openalex.org/keywords/textual-disclosure","display_name":"textual disclosure","score":0.6840000152587891},{"id":"https://openalex.org/keywords/audit-effort","display_name":"audit effort","score":0.640999972820282},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8245410323143005},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7142118215560913},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6135468482971191},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.6025296449661255},{"id":"https://openalex.org/C2780583480","wikidata":"https://www.wikidata.org/wiki/Q1366327","display_name":"Tone (literature)","level":2,"score":0.5446417331695557},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5045038461685181},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.43525394797325134},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.4337303638458252},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.32328853011131287},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/maj-04-2021-3086","doi":"https://doi.org/10.1108/maj-04-2021-3086","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-04-2021-3086","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"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-2","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":"Managerial Auditing Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:maj000:maj-04-2021-3086","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/MAJ-04-2021-3086.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","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"},{"id":"pmh:oai:RePEc:eme:majpps:maj-04-2021-3086","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/MAJ-04-2021-3086/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","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":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W1597664530","https://openalex.org/W1998232082","https://openalex.org/W2022828828","https://openalex.org/W2038708990","https://openalex.org/W2081724247","https://openalex.org/W2101273523","https://openalex.org/W2122984589","https://openalex.org/W2135791670","https://openalex.org/W2139998203","https://openalex.org/W2142207464","https://openalex.org/W2147733401","https://openalex.org/W2152136804","https://openalex.org/W2162256707","https://openalex.org/W2168056446","https://openalex.org/W2185956555","https://openalex.org/W2312893499","https://openalex.org/W2330609380","https://openalex.org/W2334959554","https://openalex.org/W2353244811","https://openalex.org/W2462167533","https://openalex.org/W2463107050","https://openalex.org/W2514513978","https://openalex.org/W2587206792","https://openalex.org/W2617150740","https://openalex.org/W2736387693","https://openalex.org/W2772485723","https://openalex.org/W2789586505","https://openalex.org/W2804165351","https://openalex.org/W2886941551","https://openalex.org/W2887402192","https://openalex.org/W2899469106","https://openalex.org/W2962519894","https://openalex.org/W2977389298","https://openalex.org/W2999672467","https://openalex.org/W3004272197","https://openalex.org/W3009046915","https://openalex.org/W3040763879","https://openalex.org/W3049418196","https://openalex.org/W3097728152","https://openalex.org/W3109874416","https://openalex.org/W3122045351","https://openalex.org/W3122067807","https://openalex.org/W3122094160","https://openalex.org/W3122747852","https://openalex.org/W3124888963","https://openalex.org/W3180453154","https://openalex.org/W4253889179"],"related_works":["https://openalex.org/W7084126720","https://openalex.org/W2962519894","https://openalex.org/W4414621611","https://openalex.org/W4396854256","https://openalex.org/W4280609027","https://openalex.org/W3019783714","https://openalex.org/W4402199875","https://openalex.org/W3157408059","https://openalex.org/W2386491450","https://openalex.org/W2368186820"],"abstract_inverted_index":{"Purpose":[0],"This":[1,27,93,133],"study":[2,28,94,134],"aims":[3],"to":[4,33,60,96],"provide":[5],"evidence":[6,153],"on":[7,114,127,148],"the":[8,35,54,62,65,72,97,107,120,128,136,139,155],"association":[9,156],"between":[10,19,37,157],"abnormal":[11,20,38,76,111,146],"tone":[12,21,40,70,78,113],"and":[13,22,41,46,88,102,160],"audit":[14,23,42,47,73,86,90,100,103,115,123,149],"fees,":[15],"as":[16,18],"well":[17],"report":[24,48],"lag.":[25],"Design/methodology/approach":[26],"uses":[29],"a":[30],"fixed-effects":[31],"model":[32],"examine":[34,61],"relationship":[36],"positive":[39,69,77,112],"engagement":[43,124],"(audit":[44],"fees":[45,101],"lag).":[49],"Following":[50],"Blanco":[51],"et":[52],"al.,":[53],"authors":[55],"used":[56],"propensity":[57],"score":[58],"matching":[59],"robustness":[63],"of":[64,99,109,122,130,138,141,154],"findings.":[66],"Findings":[67],"Abnormal":[68],"affects":[71],"process.":[74],"An":[75],"in":[79],"annual":[80],"reports":[81],"is":[82],"associated":[83],"with":[84],"greater":[85],"effort":[87],"higher":[89],"fees.":[91],"Originality/value":[92],"contributes":[95],"determinants":[98,121],"lag":[104],"by":[105,145],"analyzing":[106,119],"impact":[108,137],"an":[110],"engagement.":[116],"The":[117],"literature":[118],"often":[125],"focuses":[126],"quality":[129,140],"non-textual":[131],"information.":[132],"analyzes":[135],"textual":[142,158],"information":[143],"(measured":[144],"tone)":[147],"engagement,":[150],"which":[151],"provides":[152],"disclosure":[159],"audit.":[161]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-10-19T00:00:00"}
