Managerial Auditing Journal最新文献

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Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management 联邦教育机构内部审计质量:内部审计人员和高层管理人员的看法分析
3区 管理学
Managerial Auditing Journal Pub Date : 2023-09-15 DOI: 10.1108/maj-10-2022-3715
Gislaine Borges, Leander Luiz Klein
{"title":"Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management","authors":"Gislaine Borges, Leander Luiz Klein","doi":"10.1108/maj-10-2022-3715","DOIUrl":"https://doi.org/10.1108/maj-10-2022-3715","url":null,"abstract":"Purpose This paper aims to analyze the factors that influence the quality of internal audits in Brazilian federal educational institutions. Design/methodology/approach The study consisted of a survey whose target participants were members of the internal audits and members of the senior management of Brazilian Federal Educational Institutions. The analyses included descriptive statistics of the sample, exploratory factor analysis and multiple regression analysis. Findings The results showed that the internal audit functions, continuous improvement practices and relationship between internal and external auditors as factors had a positive impact on the internal audit quality dependent variable. The internal audit functions and continuous improvement practices as factors influenced both models that were created (audit members and senior management), whereas the relationship between internal and external auditors was only relevant to senior management. Organizational support and internal audit autonomy, on the other hand, were not statistically significant. Originality/value Considering the recent Brazilian research on internal auditing in Educational Institutions, this study differs from others in that it covered all the Universities (63), Federal Institutes (38), Federal Centers of Technological Education (2) and Colégio Pedro II. Another relevant issue refers to the target audience, addressing both the members of the internal audits (supply side) and the Senior Management (one of the main parties impacted by the work of the internal audits).","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effects of carbon emissions on audit fees 碳排放对审计费用的影响
3区 管理学
Managerial Auditing Journal Pub Date : 2023-09-13 DOI: 10.1108/maj-10-2022-3734
Jianhua Tan, Kam C. Chan, Samuel Chang, Bin Wang
{"title":"Effects of carbon emissions on audit fees","authors":"Jianhua Tan, Kam C. Chan, Samuel Chang, Bin Wang","doi":"10.1108/maj-10-2022-3734","DOIUrl":"https://doi.org/10.1108/maj-10-2022-3734","url":null,"abstract":"Purpose This paper aims to examine the effect of carbon emissions on audit fees. The authors hypothesize that firms in cities with higher carbon emission levels have lower reporting transparency, higher return volatility or are subject to higher reputation risk, causing them to be charged higher audit fees for auditing services. Design/methodology/approach The authors use panel data of 25,960 firm-year observations from a sample of Chinese firms. The carbon emission data for each Chinese city are obtained from the China Emission Accounts and Datasets for Emerging Economies. This paper adopts a multiple regression model to study the impact of carbon emissions on audit fees. Findings The authors find that firms located in cities with higher carbon emission levels and firms with more carbon emissions are charged, on average, a higher audit fee. This audit fee effect of carbon risk is transmitted by lessened information transparency and elevated financial risk within these firms. This paper shows that auditors consider carbon risk in their audit fee decisions and other factors that could influence audit risk and effort. Originality/value This study draws a connection between carbon emissions and audit fees. It is especially relevant due to the increasing importance of environmental factors in the audit risk assessment. In addition, the findings suggest that a firm implementing a proactive environmental strategy benefits the economy and decreases the costs to the firm for services such as auditing.","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134990279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
What affects auditor choice in emerging markets? New evidence on the role of cultural distance 是什么影响了新兴市场审计师的选择?关于文化距离作用的新证据
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-08-17 DOI: 10.1108/maj-11-2022-3743
M. Acar, U. Şendurur
{"title":"What affects auditor choice in emerging markets? New evidence on the role of cultural distance","authors":"M. Acar, U. Şendurur","doi":"10.1108/maj-11-2022-3743","DOIUrl":"https://doi.org/10.1108/maj-11-2022-3743","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice decisions.\u0000\u0000\u0000Design/methodology/approach\u0000Based on a sample of 104,699 firm-year observations from 20 countries over 2009–2020, logit regression analysis is used to investigate the research questions.\u0000\u0000\u0000Findings\u0000The authors find strong evidence that cultural distance affects the auditor selection decision. The results suggest Big N auditors are more likely to be chosen by target audit clients in emerging countries with less cultural distance. In other words, target audit clients in emerging countries prefer to choose international audit firms whose cultural characteristics are similar. Moreover, results from two-stage least squares regression further suggest that the observed effect of cultural distance on auditor choice is unlikely to be driven by potential endogeneity.\u0000\u0000\u0000Research limitations/implications\u0000The auditor choice is limited to companies hiring Big N auditors; the authors exclude any switches to non-Big N auditors or switches between Big N auditors. The study also suffers from the concerns about methodological and conceptual criticism that most studies about national culture have to deal with. Finally, through this paper, the authors carry out the auditor selection process from the target audit clients’ side; the authors do not discuss the supply side of the process.\u0000\u0000\u0000Originality/value\u0000The authors contribute to the audit choice literature by providing evidence that the cultural distance between the countries of audit firms and target audit clients plays a role in the auditor choice decision. The study complements the prior auditor choice literature, focusing primarily on Western economies, by structuring the sample scope to emerging market economies.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42328028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Earnings string breaks, accounting litigation risk and audit fees 盈余串断裂、会计诉讼风险和审计费用
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-08-10 DOI: 10.1108/maj-03-2022-3472
Dahlia Robinson, Thomas Joseph Smith, James D. Whitworth, Yiyang Zhang
{"title":"Earnings string breaks, accounting litigation risk and audit fees","authors":"Dahlia Robinson, Thomas Joseph Smith, James D. Whitworth, Yiyang Zhang","doi":"10.1108/maj-03-2022-3472","DOIUrl":"https://doi.org/10.1108/maj-03-2022-3472","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate whether accounting-related litigation is associated with a break in the client’s earnings string and the auditor’s response to a break in the earnings string.\u0000\u0000\u0000Design/methodology/approach\u0000The authors use regression models on a sample of publicly-traded USA companies with earnings strings.\u0000\u0000\u0000Findings\u0000The authors find that clients’ earnings string breaks are associated with increased accounting litigation risk and audit fees. The results are more prevalent for larger breaks.\u0000\u0000\u0000Research limitations/implications\u0000The findings suggest auditors anticipate string breaks by clients which implies that audit fee research should consider earnings string characteristics in the fee models.\u0000\u0000\u0000Practical implications\u0000The auditor’s access to private information allows them to anticipate string breaks and potential increase in litigation risk.\u0000\u0000\u0000Originality/value\u0000An earnings string break represents a convergence of concerns highly relevant to the auditor: more users relying on the financial statements with greater expectations, increased likelihood of losses to those users, an environment where the likelihood of misstatement may increase, and explicitly stated professional responsibilities in response to the latter. Despite that, and a rich earnings string literature, prior studies have not directly examined auditors’ response to a client’s string break.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45040263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Business sustainability reporting and assurance and sustainable development goals 业务可持续性报告和保证以及可持续发展目标
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-08-08 DOI: 10.1108/maj-10-2022-3722
Z. Rezaee, Saeid Homayoun, Nick J. Rezaee, Ehsan Poursoleyman
{"title":"Business sustainability reporting and assurance and sustainable development goals","authors":"Z. Rezaee, Saeid Homayoun, Nick J. Rezaee, Ehsan Poursoleyman","doi":"10.1108/maj-10-2022-3722","DOIUrl":"https://doi.org/10.1108/maj-10-2022-3722","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA).\u0000\u0000\u0000Design/methodology/approach\u0000The authors use global data from 44 countries in the 2016–2021 period and perform the probit and logistic models in testing the hypotheses.\u0000\u0000\u0000Findings\u0000The results show that socially responsible firms adopting SDGs are more likely to issue sustainability reports and obtain assurance statements. The authors find that the link between firms’ compliance with SDGs and SRA is stronger for firms domiciled in stakeholder-oriented countries.\u0000\u0000\u0000Originality/value\u0000SRA issues are gaining the attention of regulators, investors, businesses and academics worldwide. Results pertaining to the relationship between SDGs and SRA are robust to alternative measures and several sensitivity tests and, thus, provide policy, practice and research implications.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44263793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Modeling the factors affecting the internal auditor silence behavior 对影响内部审计师沉默行为的因素进行建模
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-08-08 DOI: 10.1108/maj-04-2022-3522
Fahime Ebrahimi, Mehdi Sarikhani, Amin Rostami
{"title":"Modeling the factors affecting the internal auditor silence behavior","authors":"Fahime Ebrahimi, Mehdi Sarikhani, Amin Rostami","doi":"10.1108/maj-04-2022-3522","DOIUrl":"https://doi.org/10.1108/maj-04-2022-3522","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.\u0000\u0000\u0000Design/methodology/approach\u0000The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.\u0000\u0000\u0000Findings\u0000The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.\u0000\u0000\u0000Originality/value\u0000This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43027928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The joint effects of partner rotation and allocation of audit hours on audit quality 合伙人轮换与审计时数分配对审计质量的共同影响
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-08-07 DOI: 10.1108/maj-04-2023-3892
Min-Hyo Kang, Sangil Kim, Ho-Young Lee
{"title":"The joint effects of partner rotation and allocation of audit hours on audit quality","authors":"Min-Hyo Kang, Sangil Kim, Ho-Young Lee","doi":"10.1108/maj-04-2023-3892","DOIUrl":"https://doi.org/10.1108/maj-04-2023-3892","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the effects of allocation of audit hours to year-round audits and audit partners on audit quality when a new partner is appointed.\u0000\u0000\u0000Design/methodology/approach\u0000Using proprietary data of partners’ names and audit hours in the year-round context, the authors build a model testing input factors related to audit production and new partner assignment in 1,209 Korean listed firms during the period of 2015–2018.\u0000\u0000\u0000Findings\u0000The results show that in the partner rotation, the more audit hours spent, the more audit hours are allocated to the year-round audit, or more nonpartners’ audit hours are allocated to the year-round audit, the higher the audit quality. Subsample analyses show that these findings are concentrated in firms with longer audit tenure or low audit risk.\u0000\u0000\u0000Research limitations/implications\u0000The findings may provide regulatory authorities with practical guidelines concerning partner rotation and how to allocate audit hours to different audit stages and ranks (partner vs staff).\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study provides the first evidence of the joint effects of partner rotation and audit hour allocation on audit quality.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48977655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of key audit matters on the association of credit risk and earnings quality 关键审计事项对信用风险与盈余质量关联的影响
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-07-31 DOI: 10.1108/maj-02-2022-3465
Shuling Chiang, G. Kleinman, Picheng Lee
{"title":"The effect of key audit matters on the association of credit risk and earnings quality","authors":"Shuling Chiang, G. Kleinman, Picheng Lee","doi":"10.1108/maj-02-2022-3465","DOIUrl":"https://doi.org/10.1108/maj-02-2022-3465","url":null,"abstract":"Purpose The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality. Design/methodology/approach This study uses 15,106 Taiwanese firm-year observations to explore the relationship between earnings quality and credit risk during the 2011 to 2020 period. We use the two-stage least squares method to test whether the presence of KAM disclosures moderated the association between earnings quality and credit risk and also to examine whether higher KAM frequency moderates the association between earnings quality and credit risk. Findings Our results provide evidence that the presence of a KAM disclosure requirement moderates the impact of firms with higher credit risk on earnings quality. In addition, there is significant evidence that the higher the frequency of KAM disclosures the greater the moderation impact that is found. Originality/value This research investigates whether the disclosure and high frequency of KAMs moderates the effect of credit riskiness on earnings quality. This study improves our understanding of whether more KAMs disclosures would improve earnings quality of firms with higher credit risk. In addition, we also use Beneish M-SCORE, as an alternative earnings quality proxy, to reinforce our empirical results. This markedly differentiates this paper from other studies.","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45057575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Board informal hierarchy and audit quality: evidence from China 董事会非正式层级与审计质量——来自中国的证据
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-06-14 DOI: 10.1108/maj-07-2022-3642
Yi Zhang, Yang Wang, Jiaxin Liao
{"title":"Board informal hierarchy and audit quality: evidence from China","authors":"Yi Zhang, Yang Wang, Jiaxin Liao","doi":"10.1108/maj-07-2022-3642","DOIUrl":"https://doi.org/10.1108/maj-07-2022-3642","url":null,"abstract":"\u0000Purpose\u0000Improving audit quality is an important research area of managerial accounting. This study focuses on the informal institutions within organizations and their impact on audit quality. Specifically, this study aims to examine the impact of the informal hierarchy among directors on audit quality.\u0000\u0000\u0000Design/methodology/approach\u0000The authors examine Chinese companies with listed shares from 2008 to 2020. The authors proxy for audit quality using discretionary accruals and small profits, and use ordinary least squares regression to test their hypotheses.\u0000\u0000\u0000Findings\u0000The results demonstrate that the informal hierarchy of the board improves audit quality. The results are robust to a battery of sensitivity analyses. Additionally, there is weak evidence that the effect of the board’s informal hierarchy on audit quality is weaker in state-owned enterprises. Moreover, the mechanism tests indicate that the board’s informal hierarchy improves audit quality through the improvement of internal controls. In addition, the impact of the informal hierarchy among directors on audit quality further improves firm performance. However, audit fees are not reduced further because the board’s informal hierarchy demands higher audit quality by choosing industry audit experts.\u0000\u0000\u0000Originality/value\u0000This study not only enriches the research on the economic consequences of the board’s informal hierarchy but also expands on studies on antecedents of audit quality.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43332750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Implications of directors’ education for audit fees: does the audit committee matter? 董事教育对审计费用的影响:审计委员会重要吗?
IF 2.9 3区 管理学
Managerial Auditing Journal Pub Date : 2023-06-06 DOI: 10.1108/maj-05-2022-3544
Sara Saggese, F. Sarto, R. Romano, Riccardo Viganò
{"title":"Implications of directors’ education for audit fees: does the audit committee matter?","authors":"Sara Saggese, F. Sarto, R. Romano, Riccardo Viganò","doi":"10.1108/maj-05-2022-3544","DOIUrl":"https://doi.org/10.1108/maj-05-2022-3544","url":null,"abstract":"\u0000Purpose\u0000Building upon multiple theories (i.e. agency, signalling and human capital), this paper aims to explore the effects of directors’ education on audit fees and to assess the mediating role of audit committee (AC).\u0000\u0000\u0000Design/methodology/approach\u0000The authors use an econometric analysis of Italian-listed non-financial firms during the period 2012–2015 using single-mediator models through ordinary least squares and logit regressions. Moreover, the authors apply the path analysis with the bootstrap method to test the mediating effect.\u0000\u0000\u0000Findings\u0000Findings show that the directors’ level of education improves audit fees. Additionally, the presence of an AC and the financial expertise of its members mediate this relationship.\u0000\u0000\u0000Practical implications\u0000By offering insights into the implications for audit pricing of the board and AC human capital, the paper helps regulators and policy-makers to understand which characteristic of such governance bodies improves auditing quality and the provision of better financial reporting.\u0000\u0000\u0000Originality/value\u0000The study uses a unique data set hand-collected from multiple sources and advances the auditing literature by shedding light on the reasons behind the influence of directors’ characteristics on audit fees and on the role played by the AC.\u0000","PeriodicalId":47823,"journal":{"name":"Managerial Auditing Journal","volume":" ","pages":""},"PeriodicalIF":2.9,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44995721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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