{"id":"https://openalex.org/W2025012530","doi":"https://doi.org/10.1109/ieem.2011.6118221","title":"A study on audit fees decision making: Evidence from China Stock Market","display_name":"A study on audit fees decision making: Evidence from China Stock Market","publication_year":2011,"publication_date":"2011-12-01","ids":{"openalex":"https://openalex.org/W2025012530","doi":"https://doi.org/10.1109/ieem.2011.6118221","mag":"2025012530"},"language":"en","primary_location":{"id":"doi:10.1109/ieem.2011.6118221","is_oa":false,"landing_page_url":"https://doi.org/10.1109/ieem.2011.6118221","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2011 IEEE International Conference on Industrial Engineering and Engineering Management","raw_type":"proceedings-article"},"type":"conference-paper","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/A5100650934","display_name":"Xin Li","orcid":"https://orcid.org/0000-0001-7905-3495"},"institutions":[{"id":"https://openalex.org/I168337820","display_name":"Chongqing University of Science and Technology","ror":"https://ror.org/03n3v6d52","country_code":"CN","type":"education","lineage":["https://openalex.org/I168337820"]},{"id":"https://openalex.org/I50632499","display_name":"Chongqing University of Technology","ror":"https://ror.org/04vgbd477","country_code":"CN","type":"education","lineage":["https://openalex.org/I50632499"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Xin Li","raw_affiliation_strings":["Financial & Accounting Research Center, Chongqing University of Science and Technology, Chongqing, China","Financial & Accounting Research Center, Chongqing University of Technology, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Financial & Accounting Research Center, Chongqing University of Science and Technology, Chongqing, China","institution_ids":["https://openalex.org/I168337820"]},{"raw_affiliation_string":"Financial & Accounting Research Center, Chongqing University of Technology, China","institution_ids":["https://openalex.org/I50632499"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080223212","display_name":"Xiaobo Zhu","orcid":"https://orcid.org/0000-0003-1728-0945"},"institutions":[{"id":"https://openalex.org/I4210144882","display_name":"Bridgestone (United States)","ror":"https://ror.org/03wpppw84","country_code":"US","type":"company","lineage":["https://openalex.org/I4210144882","https://openalex.org/I91443412"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Xiaobo Zhu","raw_affiliation_strings":["Bridgestone Europe NV/SA (Belgium), Brussel, Belgium"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bridgestone Europe NV/SA (Belgium), Brussel, Belgium","institution_ids":["https://openalex.org/I4210144882"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":null,"first_page":"1775","last_page":"1779"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9991999864578247,"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":0.9991999864578247,"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/T10019","display_name":"Corporate Finance and Governance","score":0.9955999851226807,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.9890000224113464,"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","display_name":"Audit","score":0.8486481308937073},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7585261464118958},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.7335413098335266},{"id":"https://openalex.org/keywords/prestige","display_name":"Prestige","score":0.7100681066513062},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"Auditor independence","score":0.7003360986709595},{"id":"https://openalex.org/keywords/auditors-report","display_name":"Auditor's report","score":0.5578323602676392},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.5123378038406372},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.4984290599822998},{"id":"https://openalex.org/keywords/audit-evidence","display_name":"Audit evidence","score":0.44092386960983276},{"id":"https://openalex.org/keywords/stock","display_name":"Stock (firearms)","score":0.4272632300853729},{"id":"https://openalex.org/keywords/stock-market","display_name":"Stock market","score":0.41028571128845215},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.3056706190109253},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.06337705254554749}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8486481308937073},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7585261464118958},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7335413098335266},{"id":"https://openalex.org/C2778329345","wikidata":"https://www.wikidata.org/wiki/Q919978","display_name":"Prestige","level":2,"score":0.7100681066513062},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.7003360986709595},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.5578323602676392},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.5123378038406372},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4984290599822998},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.44092386960983276},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4272632300853729},{"id":"https://openalex.org/C2780299701","wikidata":"https://www.wikidata.org/wiki/Q475000","display_name":"Stock market","level":3,"score":0.41028571128845215},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3056706190109253},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.06337705254554749},{"id":"https://openalex.org/C2780762169","wikidata":"https://www.wikidata.org/wiki/Q5905368","display_name":"Horse","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","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},{"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/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/ieem.2011.6118221","is_oa":false,"landing_page_url":"https://doi.org/10.1109/ieem.2011.6118221","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2011 IEEE International Conference on Industrial Engineering and Engineering Management","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions","score":0.6600000262260437}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W1996118946","https://openalex.org/W2081724247","https://openalex.org/W2132329238","https://openalex.org/W2350509328","https://openalex.org/W2363458492","https://openalex.org/W2376895776","https://openalex.org/W3122352666","https://openalex.org/W3122859634","https://openalex.org/W3124044553","https://openalex.org/W7028170847"],"related_works":["https://openalex.org/W142052173","https://openalex.org/W1879895764","https://openalex.org/W158136844","https://openalex.org/W203902523","https://openalex.org/W142025007","https://openalex.org/W1966891751","https://openalex.org/W3147566610","https://openalex.org/W3125313676","https://openalex.org/W2108590086","https://openalex.org/W81882455"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"the":[3,7,14,29,39,50,58,69,74,79,82],"correlating":[4],"factors":[5],"of":[6,19,31,38,41,49,71,76,84],"audit":[8,42,63],"fees":[9,64],"in":[10],"China.":[11],"By":[12],"analyzing":[13],"data":[15],"concerning":[16],"a":[17,34],"number":[18],"variables":[20],"representing":[21],"client":[22],"size,":[23],"auditing":[24,32,77],"risks,":[25],"auditor":[26,88],"change":[27],"and":[28,61,87],"prestige":[30,75],"firm,":[33,73,78],"model":[35],"is":[36],"developed":[37],"determinants":[40],"fees.":[43],"The":[44],"study":[45],"confirms":[46],"that":[47,62],"most":[48],"previous":[51],"research":[52],"findings":[53],"are":[54,65],"also":[55],"applicable":[56],"to":[57],"Chinese":[59],"market,":[60],"significantly":[66],"associated":[67],"with":[68],"complexity":[70],"audited":[72],"board":[80,85],"independence,":[81],"frequency":[83],"meeting,":[86],"change.":[89]},"counts_by_year":[{"year":2021,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-07-14T23:27:15.235271","created_date":"2025-10-10T00:00:00"}
