{"id":"https://openalex.org/W4312882328","doi":"https://doi.org/10.1145/3556089.3556132","title":"Influence of Customer Concentration on Enterprise Financial Risk\u2013the Moderating Effect of Internal Control Quality","display_name":"Influence of Customer Concentration on Enterprise Financial Risk\u2013the Moderating Effect of Internal Control Quality","publication_year":2022,"publication_date":"2022-07-16","ids":{"openalex":"https://openalex.org/W4312882328","doi":"https://doi.org/10.1145/3556089.3556132"},"language":"en","primary_location":{"id":"doi:10.1145/3556089.3556132","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556132","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","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/A5108827186","display_name":"Houyu Fu","orcid":null},"institutions":[{"id":"https://openalex.org/I114117164","display_name":"University of Science and Technology Liaoning","ror":"https://ror.org/03grx7119","country_code":"CN","type":"education","lineage":["https://openalex.org/I114117164"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Houyu Fu","raw_affiliation_strings":["University of Science and Technology Liaoning, China"],"raw_orcid":"https://orcid.org/0000-0003-0672-0618","affiliations":[{"raw_affiliation_string":"University of Science and Technology Liaoning, China","institution_ids":["https://openalex.org/I114117164"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100756112","display_name":"Hua Li","orcid":"https://orcid.org/0000-0003-0672-0618"},"institutions":[{"id":"https://openalex.org/I114117164","display_name":"University of Science and Technology Liaoning","ror":"https://ror.org/03grx7119","country_code":"CN","type":"education","lineage":["https://openalex.org/I114117164"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Hua Li","raw_affiliation_strings":["University of Science and Technology Liaoning, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Science and Technology Liaoning, China","institution_ids":["https://openalex.org/I114117164"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103567688","display_name":"Qiubai Sun","orcid":null},"institutions":[{"id":"https://openalex.org/I114117164","display_name":"University of Science and Technology Liaoning","ror":"https://ror.org/03grx7119","country_code":"CN","type":"education","lineage":["https://openalex.org/I114117164"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Qiubai Sun","raw_affiliation_strings":["University of Science and Technology Liaoning, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Science and Technology Liaoning, China","institution_ids":["https://openalex.org/I114117164"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I114117164"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.32977173,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"467","last_page":"472"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9070000052452087,"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/T12544","display_name":"Working Capital and Financial Performance","score":0.9070000052452087,"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/business","display_name":"Business","score":0.8006385564804077},{"id":"https://openalex.org/keywords/supply-chain","display_name":"Supply chain","score":0.6282802224159241},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.5395551919937134},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.4903571605682373},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.4486978054046631},{"id":"https://openalex.org/keywords/risk-management","display_name":"Risk management","score":0.4268156886100769},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3873770833015442},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.3861664831638336},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.33547520637512207},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.1119096577167511}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.8006385564804077},{"id":"https://openalex.org/C108713360","wikidata":"https://www.wikidata.org/wiki/Q1824206","display_name":"Supply chain","level":2,"score":0.6282802224159241},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5395551919937134},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4903571605682373},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4486978054046631},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4268156886100769},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3873770833015442},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3861664831638336},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.33547520637512207},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1119096577167511},{"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},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"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/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3556089.3556132","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556132","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/17","score":0.46000000834465027,"display_name":"Partnerships for the goals"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W2495551390","https://openalex.org/W3124210250","https://openalex.org/W3124297217","https://openalex.org/W3124636951","https://openalex.org/W3125190785","https://openalex.org/W3125325005","https://openalex.org/W3125468049"],"related_works":["https://openalex.org/W2767550285","https://openalex.org/W2620085874","https://openalex.org/W2064496565","https://openalex.org/W2327847502","https://openalex.org/W1575661125","https://openalex.org/W4309070544","https://openalex.org/W2108330697","https://openalex.org/W169337936","https://openalex.org/W2049056888","https://openalex.org/W2365436291"],"abstract_inverted_index":{"With":[0],"the":[1,13,29,38,51,61,69,102,106,108,111,113,117,121,129,136,140,145,173,176],"rise":[2],"of":[3,12,31,40,53,64,87,101,116,123,132,139,179],"supply":[4,14,180],"chain":[5,181],"cooperation,":[6],"customers,":[7],"as":[8],"an":[9,80],"important":[10],"part":[11],"chain,":[15],"are":[16],"receiving":[17],"more":[18,20],"and":[19,60,74,93,119,150,158,161,171,183,195,200],"attention":[21],"from":[22,95],"companies.":[23],"Meanwhile":[24],"customer":[25,54,72,109,133],"concentration":[26,34,55,73,134],"has":[27],"become":[28],"focus":[30],"attention.":[32],"Customer":[33],"not":[35],"only":[36],"affects":[37],"interests":[39],"enterprises,":[41],"but":[42],"also":[43,184],"leads":[44],"to":[45,97,127,156,162,191,206],"risks.":[46],"This":[47,168],"paper":[48],"empirically":[49],"investigates":[50],"impact":[52,131],"on":[56,68,135,144,175],"corporate":[57,75,197],"financial":[58,76,114,137,198,208],"risk":[59,77,115,138],"moderating":[62],"effect":[63],"internal":[65,124,193],"control":[66,125,194,207],"quality":[67,122],"relationship":[70],"between":[71],"by":[78],"using":[79],"empirical":[81],"analysis":[82,146],"with":[83],"a":[84,186],"research":[85,174],"sample":[86],"A-share":[88],"listed":[89],"companies":[90],"in":[91],"Shanghai":[92],"Shenzhen":[94],"2011":[96],"2020.":[98],"The":[99],"results":[100],"study":[103,169],"show":[104],"that":[105,120],"higher":[107,112],"concentration,":[110,182],"company,":[118],"helps":[126],"mitigate":[128],"positive":[130],"company.":[141],"Finally,":[142],"based":[143],"results,":[147],"we":[148],"discuss":[149],"make":[151],"policy":[152],"recommendations":[153],"for":[154,189,204],"enterprises":[155,190,205],"avoid":[157],"reduce":[159,196],"risks":[160],"realize":[163],"their":[164],"own":[165],"sustainable":[166],"development.":[167],"deepens":[170],"enriches":[172],"economic":[177],"consequences":[178],"provides":[185,201],"theoretical":[187],"basis":[188],"strengthen":[192],"risk,":[199],"new":[202],"ideas":[203],"risk.":[209]},"counts_by_year":[],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}