{"id":"https://openalex.org/W4320037548","doi":"https://doi.org/10.1108/maj-08-2021-3282","title":"Do clients\u2019 environmental risks affect audit pricing? Evidence from environmental violations in China","display_name":"Do clients\u2019 environmental risks affect audit pricing? Evidence from environmental violations in China","publication_year":2023,"publication_date":"2023-02-11","ids":{"openalex":"https://openalex.org/W4320037548","doi":"https://doi.org/10.1108/maj-08-2021-3282"},"language":"en","primary_location":{"id":"doi:10.1108/maj-08-2021-3282","doi":"https://doi.org/10.1108/maj-08-2021-3282","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-08-2021-3282","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","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/A5002155089","display_name":"Sheng Yao","orcid":"https://orcid.org/0000-0002-8927-7983","observed_orcids":["https://orcid.org/0000-0002-8927-7983"]},"institutions":[{"id":"https://openalex.org/I113940042","display_name":"Shanghai University","ror":"https://ror.org/006teas31","country_code":"CN","type":"education","lineage":["https://openalex.org/I113940042"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Sheng Yao","raw_affiliation_strings":["School of Management, 1Shanghai University, Shanghai, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, 1Shanghai University, Shanghai, China","institution_ids":["https://openalex.org/I113940042"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020387862","display_name":"Siyu Wei","orcid":"https://orcid.org/0000-0002-2969-3467","observed_orcids":["https://orcid.org/0000-0002-2969-3467"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Siyu Wei","raw_affiliation_strings":["Xuzhou Vocational Technology Academy of Finance and Economics, Xuzhou, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Xuzhou Vocational Technology Academy of Finance and Economics, Xuzhou, China","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080002241","display_name":"Lining Chen","orcid":"https://orcid.org/0009-0009-5796-922X","observed_orcids":["https://orcid.org/0009-0009-5796-922X"]},"institutions":[{"id":"https://openalex.org/I25757504","display_name":"China University of Mining and Technology","ror":"https://ror.org/01xt2dr21","country_code":"CN","type":"education","lineage":["https://openalex.org/I25757504"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Lining Chen","raw_affiliation_strings":["School of Economics and Management, China University of Mining and Technology, Xuzhou, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, China University of Mining and Technology, Xuzhou, China","institution_ids":["https://openalex.org/I25757504"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.4743,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":{"value":0.99083364,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"38","issue":"5","first_page":"634","last_page":"658"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9922000169754028,"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":0.9922000169754028,"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":0.004800000227987766,"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":0.001500000013038516,"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/audit-fees","display_name":"audit fees","score":0.8820000290870667},{"id":"https://openalex.org/keywords/environmental-crime","display_name":"environmental crimes","score":0.8849999904632568},{"id":"https://openalex.org/keywords/environmental-regulation","display_name":"environmental regulation","score":0.6869999766349792},{"id":"https://openalex.org/keywords/accounting-firms","display_name":"accounting firms","score":0.7039999961853027},{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.7889999747276306},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/risk-taking","display_name":"risk-taking","score":0.9639999866485596},{"id":"https://openalex.org/keywords/environmental-regulation-intensity","display_name":"environmental regulation intensity","score":0.7850000262260437},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.6710000038146973}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7242158651351929},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7030654549598694},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6885005235671997},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5779111385345459},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.4983808994293213},{"id":"https://openalex.org/C2780587570","wikidata":"https://www.wikidata.org/wiki/Q3740255","display_name":"Environmental audit","level":3,"score":0.4380718767642975},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4301849901676178},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.42820024490356445},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.42676830291748047},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42170393466949463},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4056106209754944},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2721705436706543},{"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},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/maj-08-2021-3282","doi":"https://doi.org/10.1108/maj-08-2021-3282","is_oa":false,"landing_page_url":"https://doi.org/10.1108/maj-08-2021-3282","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:majpps:maj-08-2021-3282","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/MAJ-08-2021-3282/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":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W1481598657","https://openalex.org/W1549788403","https://openalex.org/W1576349007","https://openalex.org/W1776087634","https://openalex.org/W1902236578","https://openalex.org/W1968941381","https://openalex.org/W1980810902","https://openalex.org/W1982378713","https://openalex.org/W1989869055","https://openalex.org/W1991955902","https://openalex.org/W1994045858","https://openalex.org/W2006252031","https://openalex.org/W2025064560","https://openalex.org/W2025422497","https://openalex.org/W2025861149","https://openalex.org/W2027889275","https://openalex.org/W2030576955","https://openalex.org/W2040125617","https://openalex.org/W2051219587","https://openalex.org/W2051896593","https://openalex.org/W2058805872","https://openalex.org/W2073655535","https://openalex.org/W2081724247","https://openalex.org/W2089077660","https://openalex.org/W2090013642","https://openalex.org/W2092439851","https://openalex.org/W2098725102","https://openalex.org/W2101865267","https://openalex.org/W2104106937","https://openalex.org/W2108626185","https://openalex.org/W2114608581","https://openalex.org/W2130954557","https://openalex.org/W2131507660","https://openalex.org/W2134764504","https://openalex.org/W2136683911","https://openalex.org/W2137298899","https://openalex.org/W2152596199","https://openalex.org/W2169982830","https://openalex.org/W2298628165","https://openalex.org/W2510834762","https://openalex.org/W2527783882","https://openalex.org/W2582249973","https://openalex.org/W2617150740","https://openalex.org/W2726668830","https://openalex.org/W2800929858","https://openalex.org/W2909399993","https://openalex.org/W2985031003","https://openalex.org/W3004518618","https://openalex.org/W3082810630","https://openalex.org/W3117033781","https://openalex.org/W3121335362","https://openalex.org/W3121440286","https://openalex.org/W3122067807","https://openalex.org/W3122795471","https://openalex.org/W3122984570","https://openalex.org/W3123055067","https://openalex.org/W3124365414","https://openalex.org/W3124429050","https://openalex.org/W3124536214","https://openalex.org/W3124875814","https://openalex.org/W3124893575","https://openalex.org/W3134474099","https://openalex.org/W3178859054","https://openalex.org/W4200153910","https://openalex.org/W4230336695","https://openalex.org/W4256550748","https://openalex.org/W4393344305"],"related_works":["https://openalex.org/W7134194028","https://openalex.org/W3117033781","https://openalex.org/W4396639184","https://openalex.org/W2800929858","https://openalex.org/W4392179319","https://openalex.org/W4225834390","https://openalex.org/W4393344305","https://openalex.org/W4415613873","https://openalex.org/W2906369351","https://openalex.org/W7163986635"],"abstract_inverted_index":{"Purpose":[0],"Existing":[1],"studies":[2],"have":[3,50,55,147,152],"shown":[4],"that":[5,136,178],"all":[6],"kinds":[7],"of":[8,87,93,119,207,213,225],"audit":[9,13,34,45,130,142,182,191,208],"risks":[10,25],"greatly":[11],"affect":[12],"pricing":[14,223],"for":[15,58,102,125,155],"accounting":[16,42,137,226],"firms.":[17,227],"However,":[18],"it":[19],"is":[20,162],"still":[21],"unclear":[22],"whether":[23,41],"environmental":[24,28,52,68,100,121,126,149,166,179,188,214],"caused":[26],"by":[27],"violations":[29,69,101,122,180,215],"lead":[30],"to":[31,39,115,140,165,220],"a":[32,84,111],"high":[33],"fee.":[35],"This":[36,62,133,199],"study":[37,63,109,134,200],"aims":[38],"investigate":[40],"firms":[43,49,66,88,138,146],"raise":[44,141],"fees":[46,143,183,192,209],"after":[47,144],"client":[48,145],"violated":[51,148],"regulations":[53,150],"or":[54,151],"been":[56,153],"punished":[57,154],"such":[59,156],"violations.":[60],"Design/methodology/approach":[61],"selects":[64],"listed":[65],"with":[67,83,98],"between":[70],"1994":[71],"and":[72,78,97,158,171,196,210,216],"2018":[73],"as":[74],"the":[75,80,90,103,117,129,202,222],"treatment":[76,81],"sample":[77],"match":[79],"group":[82,86],"control":[85,173],"from":[89],"same":[91,104],"industry,":[92],"similar":[94],"asset":[95],"size":[96],"no":[99],"time":[105],"period.":[106],"Then,":[107],"this":[108,159],"constructs":[110],"difference-in-difference":[112],"(DID)":[113],"model":[114],"explore":[116],"impact":[118,190],"firm":[120],"(or":[123],"punishment":[124],"violations)":[127],"on":[128,204],"pricing.":[131],"Findings":[132],"finds":[135],"tend":[139],"violations,":[157],"increasing":[160],"effect":[161],"different":[163],"due":[164],"regulation":[167],"intensity,":[168],"regional":[169],"span":[170],"internal":[172],"defects.":[174],"Further":[175],"evidences":[176],"show":[177],"influence":[181],"through":[184,193],"financial":[185],"restatement,":[186],"whereas":[187],"punishments":[189],"earnings":[194],"management":[195],"risk-taking.":[197],"Originality/value":[198],"enriches":[201],"literature":[203],"determining":[205],"factors":[206],"economic":[211],"consequences":[212],"provides":[217],"empirical":[218],"supports":[219],"understand":[221],"behavior":[224]},"counts_by_year":[{"year":2026,"cited_by_count":13},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":1}],"updated_date":"2026-10-22T09:42:04.148104","created_date":"2023-02-12T00:00:00"}
