Journal of Accounting & Organizational Change最新文献

{"title":"Sustainable accounting quality and its impact on financial success aligned with SDGs","authors":"Poornima Mishra, Ashish Sharma, Mustafa Raza Rabbani, Asif Khan, Sunil Kumar","doi":"10.1108/jaoc-01-2024-0010","DOIUrl":"https://doi.org/10.1108/jaoc-01-2024-0010","url":null,"abstract":"\u0000Purpose\u0000Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.\u0000\u0000\u0000Design/methodology/approach\u0000Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.\u0000\u0000\u0000Findings\u0000The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.\u0000\u0000\u0000Practical implications\u0000The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.\u0000\u0000\u0000Originality/value\u0000This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"15 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141054867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Personality characteristics, preferences for rewards and the propensity to choose an auditing job","authors":"Iryna Alves, Bruno Gregório, Sofia M. Lourenço","doi":"10.1108/jaoc-04-2023-0080","DOIUrl":"https://doi.org/10.1108/jaoc-04-2023-0080","url":null,"abstract":"\u0000Purpose\u0000This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.\u0000\u0000\u0000Design/methodology/approach\u0000Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.\u0000\u0000\u0000Findings\u0000The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.\u0000\u0000\u0000Originality/value\u0000This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140686363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate board, assurance and sustainability reporting practices: a focus on selected African countries","authors":"O. Erin, B. Ackers","doi":"10.1108/jaoc-07-2023-0123","DOIUrl":"https://doi.org/10.1108/jaoc-07-2023-0123","url":null,"abstract":"Purpose\u0000In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.\u0000\u0000Design/methodology/approach\u0000To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.\u0000\u0000Findings\u0000The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.\u0000\u0000Practical implications\u0000The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.\u0000\u0000Originality/value\u0000The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"72 s308","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140693980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector","authors":"A. Frare, Vagner Horz, A. M. D. Cruz","doi":"10.1108/jaoc-06-2023-0109","DOIUrl":"https://doi.org/10.1108/jaoc-06-2023-0109","url":null,"abstract":"Purpose\u0000This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact through work, that is, the desire to substantially improve or facilitate the lives of others by performing their work. The study also examines the moderating role of organizational identification.\u0000\u0000Design/methodology/approach\u0000A survey was conducted with middle and lower-level managers at one of the largest banks in Brazil, the BankCo. The authors obtained a sample of 201 respondents and tested the research hypotheses with structural equation modeling. The authors also performed a complementary data analysis with fuzzy-set qualitative comparative analysis.\u0000\u0000Findings\u0000The results suggest that belief systems and peer mentoring directly promote job engagement and indirectly promote desire to have a significant impact to a better world through work (through full mediation of job engagement). The effects of job engagement on desire to have a significant impact through work are even greater when managers have high organizational identification. Finally, several causal combinations are sufficient for high levels of desire to have a significant impact through work.\u0000\u0000Social implications\u0000Beyond studies that examine how organizational mechanisms influence employee outcomes (e.g. performance), this study explores how socialization mechanisms can promote desire to have a significant impact through work. Thus, the authors demonstrate how organizational core values, mission statement and peer mentoring collaborate for managers to develop altruistic behavior, that is, directly related to other human values, such as empathy and ethics, being able to contribute to a world better.\u0000\u0000Originality/value\u0000This study developed and empirically tested a model that connects socialization mechanisms, job engagement, organizational identification and managers’ desire to have a significant impact through their work. Therefore, the paper provides insights into the relevance of socialization mechanisms for orchestrating managers’ proactive and altruistic behaviors.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"230 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140693185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions","authors":"Mustafa Raza Rabbani","doi":"10.1108/jaoc-01-2024-0028","DOIUrl":"https://doi.org/10.1108/jaoc-01-2024-0028","url":null,"abstract":"\u0000Purpose\u0000The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.\u0000\u0000\u0000Design/methodology/approach\u0000With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.\u0000\u0000\u0000Findings\u0000The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.\u0000\u0000\u0000Originality/value\u0000This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"84 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance","authors":"A. N., N. Suraj, H. Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal, Keerthan Raj","doi":"10.1108/jaoc-01-2024-0039","DOIUrl":"https://doi.org/10.1108/jaoc-01-2024-0039","url":null,"abstract":"Purpose\u0000The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.\u0000\u0000Design/methodology/approach\u0000The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.\u0000\u0000Findings\u0000The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.\u0000\u0000Research limitations/implications\u0000The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.\u0000\u0000Practical implications\u0000The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.\u0000\u0000Originality/value\u0000Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"400 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140749857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integrated Reporting and the experience of the Pilot Programme: perspective of an Italian pioneer company over ten years","authors":"Palmira Piedepalumbo, Ludovica Evangelista, Daniela Mancini, Elisabetta Magnaghi","doi":"10.1108/jaoc-04-2023-0074","DOIUrl":"https://doi.org/10.1108/jaoc-04-2023-0074","url":null,"abstract":"\u0000Purpose\u0000This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.\u0000\u0000\u0000Design/methodology/approach\u0000The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.\u0000\u0000\u0000Findings\u0000The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).\u0000\u0000\u0000Originality/value\u0000This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"80 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140752437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinants and impact of strategy-driven manufacturing accounting techniques on organisational competitiveness: a structural equation modelling approach","authors":"B. Oyewo, Vincent Tawiah, Mohammad Alta’any","doi":"10.1108/jaoc-10-2022-0165","DOIUrl":"https://doi.org/10.1108/jaoc-10-2022-0165","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.\u0000\u0000\u0000Design/methodology/approach\u0000By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.\u0000\u0000\u0000Findings\u0000Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.\u0000\u0000\u0000Practical implications\u0000Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.\u0000\u0000\u0000Originality/value\u0000The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enterprise risk management (ERM) adoption in developing and developed markets: a comparative study","authors":"Ruchi Agarwal","doi":"10.1108/jaoc-08-2022-0126","DOIUrl":"https://doi.org/10.1108/jaoc-08-2022-0126","url":null,"abstract":"Purpose\u0000This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them?\u0000\u0000Design/methodology/approach\u0000The adoption of ERM is analyzed on the basis of the institutional framework. The author draws empirical evidence by comparing the cases of a British and an Indian insurance company using evidence from multiple sources. This paper focuses on extra-organizational pressures exerted by economic, social and political situations across two countries that influenced the adoption decision of ERM.\u0000\u0000Findings\u0000The findings of this research revealed that early adopters of ERM in different institutional markets face coercive and normative pressure but not mimetic pressure. The adoption of ERM in India and the UK is dissimilar. Companies in the British insurance market encounter higher institutional forces than those in the Indian market because of higher coercive and normative pressure. The aspirations to adopt ERM in the Indian and UK markets included improved strategic decision-making to maintain stakeholder expectations and higher standards of corporate governance. In the UK, ERM was adopted to reduce surprises and fluctuations under flexible regulations but with stricter adoption and to improve credit ratings.\u0000\u0000Originality/value\u0000Previous literature has discussed ERM adoption in similar markets or within one market with similar institutional pressure. In contrast, this research is a comparative study that explains the analysis of institutional theory in two different institutional environments in the adoption of ERM.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140365828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender and engagement partner quality","authors":"Muni Kelly","doi":"10.1108/jaoc-01-2023-0014","DOIUrl":"https://doi.org/10.1108/jaoc-01-2023-0014","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.\u0000\u0000\u0000Design/methodology/approach\u0000This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables.\u0000\u0000\u0000Findings\u0000The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.\u0000\u0000\u0000Research limitations/implications\u0000The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs.\u0000\u0000\u0000Practical implications\u0000The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.\u0000\u0000\u0000Originality/value\u0000The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"15 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}