Asian Review of Accounting最新文献

{"title":"The simultaneously representation of women at the audit demand and supply sides and audit quality","authors":"Yosra Mnif, Imen Cherif","doi":"10.1108/ara-09-2022-0214","DOIUrl":"https://doi.org/10.1108/ara-09-2022-0214","url":null,"abstract":"PurposeEven though the gender literature has addressed the independent effects of female audit committee members and female audit partners on audit quality, this research primary analyses whether the association between the presence of a female audit partner and audit quality depends on (fe)male participation on the audit committee of the audited client-firm. It further examines whether the relationship between female participation on the company's audit committee and audit quality is contingent on having a (fe)male audit partner.Design/methodology/approachA large sample of firm-year observations from the Swedish Corporation has been analyzed for the period that covers the years 2010–2019. The research hypotheses have been analyzed using the year and the industry fixed effect estimations clustered at the firm level.FindingsIn accordance with “the similarity-attraction theory”, the research findings provide support for a positively (negatively) significant relationship between female audit committee female representation and both audit fees and the audit reporting lag (earnings management) in client-firms of female audit partners, albeit insignificant in client-firms of male audit partners. This underscores that the presence of a female audit partner leads the beneficial link between female audit committee directorship and audit quality. Regression results on whether the relationship between female audit committee directorship and audit fees is contingent on having a (fe)male audit partner indicate that female audit partners earn higher (lower) audit fees in companies with gender-diverse (all male) audit committees. This corroborates (in somewhat) the male-female disparities in compensation within the public-audit firms' leading ranks, regarded as a male-dominated workplace worldwide. In conjunction with the argument that (compared to their male rivals) female auditors face more difficulties to reach partnership positions in the public-audit firms and are, thereby, more cautious about the loss of these positions through (in almost cases) exerting more audit efforts, and preventing their audited client-firms from manipulating earnings, the authors reveal that female audit partners are associated with longer (lower) audit reporting lags (earnings management) in both companies with gender-diverse and companies with all-male audit committees. The authors therefore conjuncture that the beneficial female auditor effect on audit quality is not contingent (in somewhat) on (fe)male participation on the company's audit committee. Collectively, the baseline reported results seem sound as they dissipate for a host of alternative metrics for both the dependent and the independent variables. Collectively, the baseline reported results seem sound as they dissipate for a host of alternative metrics for both the dependent and the independent variables.Originality/valueThis study heeds the recent claim for examining the gender effect on the interpersonal interactio","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49435341","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 policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific","authors":"Firdaus Kurniawan, Hilma Tsani Amanati, A. H. L. Nugroho, Nandya Octanti Pusparini","doi":"10.1108/ara-12-2022-0290","DOIUrl":"https://doi.org/10.1108/ara-12-2022-0290","url":null,"abstract":"PurposeThis study investigates the impact of government and economic policy uncertainty (EPU) on companies' business operations, especially risk-taking tendencies and corporate financial reporting quality (FRQ).Design/methodology/approachThe study employs the generalised least squares regression model. The final sample comprised 27,376 company-year observations from eight countries in the Asia-Pacific region.FindingsEPU has a negative and significant effect on investment activity and FRQ. Higher EPU leads to a decline in investment and FRQ.Research limitations/implicationsThere are several limitations in this study. First, the authors used abnormal investments to measure investments, without considering the degree of irreversibility investment objectives. Second, although control variables are included at the company and country levels, they may only partially control for companies' mitigation effects. Third, the sample is limited to developing countries with unique characteristics in Asia-Pacific; therefore, the findings cannot be generalised.Practical implicationsThe findings can help investors, analysts and regulators evaluate EPU's impact on companies' business activities by offering an overview regarding the decline in investment efficiency and FRQ. The results can also be used as input for regulators in formulating policies that encourage companies to regulate investment levels without harming other stakeholders and maintain FRQ during periods of uncertainty.Originality/valueThis research provides intriguing insights into EPU's effects on companies' investment activity and FRQ in developing countries, which are sensitive to changes in macroeconomic conditions.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45802033","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":"Client assessments of their audit experiences: the role of experience quality, similarity and client participation","authors":"Jomjai Sampet, Naruanard Sarapaivanich, Erboon Ekasingh, P. Patterson","doi":"10.1108/ara-11-2022-0269","DOIUrl":"https://doi.org/10.1108/ara-11-2022-0269","url":null,"abstract":"PurposeThis study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.Design/methodology/approachThe sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.FindingsThe results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.Originality/valueThis study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45512418","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":"Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries","authors":"O. Farooque, Rayed Obaid Hammoud AlObaid, A. Khan","doi":"10.1108/ara-12-2022-0298","DOIUrl":"https://doi.org/10.1108/ara-12-2022-0298","url":null,"abstract":"PurposeThis study explores, first, the performance effect (accounting- and market-based performance) of intellectual capital (IC), measured using the value-added intellectual coefficient (VAIC) and its modified version (MVAIC), on Islamic and conventional listed banks in Gulf Cooperation Council (GCC) countries and, second, whether Islamic banks outperform conventional banks in utilising IC.Design/methodology/approachUsing resource-based view theory and literature reviews, regression analyses are conducted on data for the period 2012–2019 on 26 Islamic and 42 conventional banks. For hypothesis testing, the generalised method of moments panel data regression analysis is applied after addressing endogeneity issues.FindingsResults, after controlling for corporate governance, indicate that the performance effects of IC (VAIC and MVAIC) on both bank types largely converge and Islamic banks do not outperform conventional banks in IC use. IC has a stronger effect on accounting performance measures for conventional banks than for Islamic banks, but IC has some effect on market performance measures for Islamic banks alone. Corporate governance variables do not play a significant role in the presence of VAIC and MVAIC although there are differences in corporate governance between the two bank types.Originality/valueThis study bridges the gap in GCC banking sector literature on the association between IC efficiency and performance measures of Islamic and conventional banks, from a comparative perspective. It enhances understanding, about the IC–financial performance nexus, of policymakers, regulators, bank managers and other stakeholders interested in the influence of different business models, financing/investment methods and governance structure on the performance of both bank types.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44639425","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":"The effect of corruption level in steering the business–government relations: evidence from 23 African countries","authors":"Mebrahtu Tesfagebreal, Li Chang, Siele Jean Tuo, Yu Qian","doi":"10.1108/ara-10-2022-0242","DOIUrl":"https://doi.org/10.1108/ara-10-2022-0242","url":null,"abstract":"PurposeThe purpose of this paper is to investigate the effect of corruption level in steering the business–government relations (BGRs) in developing countries. It also examines the moderating effect of firm size.Design/methodology/approachUsing robust tobit and probit models, this study tests the response behavior of 9787 firms from 23 African countries to their government's policy and regulations and the direct effect of corruption control level in their response decisions. The authors also perform several other additional analyses to ensure the robustness of the findings, including change analysis, two-stage model and recursive bivariate model.FindingsThe result shows that corruption level is among the significant factors that drive BGRs exponentially. The finding points out that, there is a strong alliance of business and government in more corrupt countries. Moreover, the impact of corruption level exacerbates when the firm is bigger.Research limitations/implicationsManagers should focus more on activities that create long-term sustainable advantage. Valuable time of the senior managers should not waste on negotiating government policies to earn a short term advantages.Practical implicationsIt is evident that legal and transparent government alliances can lead to economic rent for firms. However, it is important to note that any alliance based on corruption and illegality is short-lived and ultimately detrimental to long-term prosperity. Therefore, it is crucial for firms to prioritize ethical business practices and build relationships with governments that prioritize transparency and accountability.Social implicationsGiven the detrimental impact of corruption on economic progress, it is crucial for Africa policy-makers to prioritize reforms aimed at reducing its adverse effect. By implementing ethical and transparent business practices, countries can attract more investment and promote economic growth.Originality/valueThis study contributes to the existing literature on the passive form of political connectivity/activity and to what extend corruption level affect the political activities of firms.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45289764","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":"Does the rhetoric art in sustainability reports obstruct the assurance practice?","authors":"Yosra Mnif, Jihene Kchaou","doi":"10.1108/ara-08-2022-0202","DOIUrl":"https://doi.org/10.1108/ara-08-2022-0202","url":null,"abstract":"PurposeThis paper aims to investigate the relationship between the readability of sustainability reports and assurance provider effort, captured by assurance delay and the moderating effect of the assurance provider.Design/methodology/approachThis sample consists of companies operating in sustainability sensitive industries from 39 countries for the period that covers the years 2016–2018.FindingsThe results show that poor sustainability reporting readability is associated with longer assurance delays. Indeed, assurance providers spend more effort assuring clients when sustainability reports are less readable, as shown by long assurance delay. In addition, increases in assurance delay associated with poor sustainability reporting readability are driven by accounting assurance providers. These results hold after controlling for endogeneity using Heckman's (1979) analysis and other measures of assurance delay readability used in prior literature. By checking the specialization of assurance provider partners and setting aside dominant countries, the authors provide insight into the impact of assurance provider specialization on the association between sustainability report readability and assurance provider effort measured by assurance delay and thus, lending further confidence to the strength of the study’s main findings.Research limitations/implicationsThis research provides preliminary evidence on the relationship between sustainability reporting readability and assurance delay as well as the influence of accounting assurance providers.Practical implicationsSustainability assurance practice is viewed as a tool to add or enhance credibility. This study could be considered as another step into driving the standardization of sustainability reporting practice internationally.Originality/valueThis is the first investigation conducted in the sustainability literature on the assurance provider's response to the readability of sustainability reports.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49657252","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":"Political connections, board ethnicity and value relevance in Mauritius","authors":"Tasneem Mustun, Effiezal Aswadi Abdul Wahab","doi":"10.1108/ara-10-2022-0238","DOIUrl":"https://doi.org/10.1108/ara-10-2022-0238","url":null,"abstract":"PurposeThe paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius.Design/methodology/approachThis study is based on a sample of 541 Mauritian-listed firm-year observations for 2001–2016. Financial and board diversity data have been collected using the listed firms’ annual reports and from reports published by the Stock Exchange of Mauritius. Political connection data was derived from the directory of Chief of State and Cabinet members. The research hypotheses were empirically tested using a modified Ohlson (1995) price model.FindingsThis study shows that political connections negatively impact the value relevance of earnings and book value. The authors find that firms with Franco-Mauritian directors will constrain political connections’ negative impact. The authors find contrasting results for Indo-Mauritian directors since they form an integral part of the government in Mauritius.Originality/valueThis study contributes to the scarce accounting literature in Mauritius. Firstly, no study has investigated the relationship between the value relevance of accounting information and political connections in Mauritius. Secondly, Mauritius’s capital market is dominated by a non-indigenous ethnic group, Franco-Mauritians, who remain the economic elite. Hence, Mauritius presents an opportunity to bring forth another important aspect in the capital market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46919306","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":"Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method","authors":"Y. Kuo, Yueh-Hsia Huang, Lan Sun, G. Small, Shih-Jung Lin","doi":"10.1108/ara-07-2022-0164","DOIUrl":"https://doi.org/10.1108/ara-07-2022-0164","url":null,"abstract":"PurposeFinancial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide channels to promote socially and environmental desirable activities. This study explores the sustainability criteria disclosed at firm-level corporate social responsibility reports for the purpose of providing direction for financial institutions committed to enhancing the contribution to sustainability objectives.Design/methodology/approachThe Delphi Method and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) system have been employed to systematically analyse the opinions of 15 experts regarding the operation of the 7 Taiwanese financial institutions listed on the Dow Jones Sustainability Index in 2019 with respect to the capacity to affect sustainability objectives.FindingsThe findings reveal a high prominence level for corporate governance, law compliance, risk management and occupational safety and health, representing amongst the sustainability criteria considered. This suggests that financial institutions may benefit from focussing resources on these areas, starting with corporate governance, when considering means for enhancing the sustainability performance.Research limitations/implicationsThe study is limited by the small number of financial institutions available in Taiwan which suggests that further research could be directed towards a larger sample of financial institutions, say by international comparison, expanding the range of industries studied or the inclusion for additional sustainability indicators.Practical implicationsOverall, the study has shed light on Taiwan's financial institutions' capacity to contribute to sustainable practices which is an area that has not been extensively investigated. This study may have useful implications for financial institutions in Taiwan.Social implicationsThe authors also recognise other factors that are likely to contribute to social impacts. These include human capacity building and development, information security, green procurement, green building and climate-related financial products.Originality/valueThis study fills the gap by providing useful insights for a better understanding of sustainable development in financial institutions by promoting sustainability practice in general. The authors' analysis will assist decision-makers in identifying and prioritising the driving factors and thus adopting suitable strategies to strengthen sustainability performance.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46277242","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":"Separating abusive from efficient related-party transactions: evidence from India","authors":"Kinshuk Saurabh","doi":"10.1108/ara-06-2022-0136","DOIUrl":"https://doi.org/10.1108/ara-06-2022-0136","url":null,"abstract":"PurposeThe aim of this study is to understand a family firm's choice of related-party transaction (RPT) types and analyze their value impacts to separate the abusive from benign RPTs.Design/methodology/approachIt uses a 10-year panel of BSE-listed 378 family (and 200 non-family) firms. The fixed effects, logit and difference-in-difference (DID) models help examine value effects, propensity and persistence of harmful RPTs.FindingsLoans/guarantees (irrespective of counterparties) destroy firm value. Capital asset RPTs decrease the firm value but enhance value when undertaken with holding parties. Operating RPTs increase firm value and profitability. They improve asset utilization and reduce discretionary expenses (especially when made with controlled entities). Family firms have larger loans/guarantees and capital asset volumes but have smaller operating RPTs than non-family firms. They are less likely to undertake loans/guarantees (and even operating RPTs) and more capital RPTs vis-à-vis non-family firms. Family firms persist with dubious loans/guarantees but hold back beneficial operating RPTs, despite RPTs being in investor cross-hairs amid the Satyam scam.Research limitations/implicationsRent extractability and counterparty incentives supplement each other. (1) The higher extractability of related-party loans and guarantees (RPLGs) dominates the lower extraction incentives of controlled parties. (2) Holding parties' bringing assets, providing a growth engine and adding value dominate their higher extraction incentives (3) The big gains to the operational efficiency come from operating RPTs with controlled parties, generally operating companies in the family house. (4) Dubious RPTs seem more integral to family firms' choices than non-family firms. (5) Counterparty incentives behind the divergent use of RPTs deserve more research attention. Future studies can give more attention to how family characteristics affect divergent motives behind RPTs.Practical implicationsFirst, the study does not single out family firms for dubious use of all RPTs. Second, investors, auditors or creditors must pay close attention to RPLGs as a special expropriation mechanism. Third, operating RPTs (and capital RPTs with holding parties) benefit family firms. However, solid procedural safeguards are necessary. Overall, results may help clarify the dilemma Indian regulators face in balancing the abusive and business sides of RPTs.Originality/valueThe study fills the gap by arguing why some RPTs may be dubious or benign and then shows how RPTs' misuse depends on counterparty types. It shows operating RPTs enhance operating efficiencies on several dimensions and that benefits may vary with counterparty types. It also presents the first evidence that family firms favor dubious RPTs more and efficient RPTs less than non-family firms.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47608500","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":"An analysis of audit effort/hour demand based on shareholder ownership power","authors":"D. Mali, Hyoung-joo Lim","doi":"10.1108/ara-10-2022-0248","DOIUrl":"https://doi.org/10.1108/ara-10-2022-0248","url":null,"abstract":"PurposeAudit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whether the increasing power of the largest foreign/domestic shareholders and blockholders can influence audit hour demand.Design/methodology/approachIn this study ordinary least squares (OLS) regression analysis is conducted using a sample of Korean listed firms over the 2004–2018 sample period.FindingsThe results show: as the percentage equity holding of the largest foreign shareholder and blockholder (>5%) increases, audit hour demand increases. As the shareholding of the largest domestic shareholder increases, audit hour demanded decreases. The association between audit fees/hours is not qualitatively indifferent, after controlling for the audit fee premium effect. Furthermore, the largest foreign shareholder is shown to demand increasingly higher levels of audit hours from Big4 auditors, relative to NonBig4. All results are consistent with audit demand theory.Originality/valueWhilst previous studies offer audit fee/risk interpretations, this study extends the literature by developing a framework to explain why audit hour demands differ for specific groups. Because audit hour information is rare internationally, the study has important policy implications.","PeriodicalId":8562,"journal":{"name":"Asian Review of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47725878","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}