{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T04:15:45Z","timestamp":1750220145154,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":20,"publisher":"ACM","license":[{"start":{"date-parts":[[2022,7,16]],"date-time":"2022-07-16T00:00:00Z","timestamp":1657929600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"funder":[{"name":"acm"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2022,7,16]]},"DOI":"10.1145\/3556089.3556167","type":"proceedings-article","created":{"date-parts":[[2022,11,30]],"date-time":"2022-11-30T22:51:32Z","timestamp":1669848692000},"page":"428-434","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":1,"title":["Free Cash Flow, External Audit Quality and Cost Stickiness"],"prefix":"10.1145","author":[{"given":"Xiaoxue","family":"Cao","sequence":"first","affiliation":[{"name":"Department ofaccounting, Changchun Humanities and Sciences College, China and \rDepartment ofaccounting, Jilin University of Finance and Economics, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Yihua","family":"Zhao","sequence":"additional","affiliation":[{"name":"Department ofaccounting, Jilin University of Finance and Economics, China"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Xing","family":"Rong","sequence":"additional","affiliation":[{"name":"Department ofaccounting, Jilin University of Finance and Economics, China"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"320","published-online":{"date-parts":[[2022,11,30]]},"reference":[{"key":"e_1_3_2_1_1_1","first-page":"47","volume":"2003","author":"Are Selling General","unstructured":"Anderson M, Banker R, Janakiraman S. Are Selling , General ,and Administrative Costs\u201cSticky\u201d? [J]. The Accounting Review , 2003 ,41: 47 - 63 . Anderson M, Banker R, Janakiraman S. Are Selling, General,and Administrative Costs\u201cSticky\u201d? [J].The Accounting Review,2003,41: 47-63.","journal-title":"The Accounting Review"},{"key":"e_1_3_2_1_2_1","first-page":"252","volume":"2012","author":"Xiaolin Lu Hai","unstructured":"Chen C Xiaolin , Lu Hai , Sougiannis T . The agency problem, corporate governance, and the asymmetrical behavior of selling,general,and administrative costs [J]. Contemporary Accounting Research , 2012 ,29: 252 - 282 . Chen C Xiaolin,Lu Hai,Sougiannis T. The agency problem, corporate governance, and the asymmetrical behavior of selling,general,and administrative costs [J]. Contemporary Accounting Research,2012,29: 252-282.","journal-title":"Contemporary Accounting Research"},{"key":"e_1_3_2_1_3_1","unstructured":"Luo Hong Zeng Yongliang. External audit property rights and cost stickiness [J]. Journal of Nanjing audit university 2015 12(02):63-72.  Luo Hong Zeng Yongliang. External audit property rights and cost stickiness [J]. Journal of Nanjing audit university 2015 12(02):63-72."},{"key":"e_1_3_2_1_4_1","first-page":"2","volume":"2004","author":"Sun Zheng Liu Hao","unstructured":"Sun Zheng , Liu Hao . Research on the \"stickiness\" behavior of Chinese listed companies' expenses [J]. Journal of Economic Research , 2004 ,12 (12): 2 6-34+84. Sun Zheng, Liu Hao. Research on the \"stickiness\" behavior of Chinese listed companies' expenses [J].Journal of Economic Research,2004,12 (12):2 6-34+84.","journal-title":"Journal of Economic Research"},{"key":"e_1_3_2_1_5_1","doi-asserted-by":"crossref","unstructured":"Kama I D Weiss. Do Managers Deliberate Decisions Induce Sticky Costs? SSRN Electronic Journal[J].2010.  Kama I D Weiss. Do Managers Deliberate Decisions Induce Sticky Costs? SSRN Electronic Journal[J].2010.","DOI":"10.2139\/ssrn.1558953"},{"key":"e_1_3_2_1_6_1","unstructured":"Jensen Michael C. Agency costs of free cash flow corporate finance and takeovers. The American Economist 1986.  Jensen Michael C. Agency costs of free cash flow corporate finance and takeovers. The American Economist 1986."},{"key":"e_1_3_2_1_7_1","first-page":"737","volume":"1997","author":"R W. A Survey of Corp","unstructured":"Shleifer A, Vishny R W. A Survey of Corp orate Governance[J]. Journal of Finance , 1997 ,52(2), 737 - 783 . Shleifer A, Vishny R W. A Survey of Corporate Governance[J]. Journal of Finance,1997,52(2),737-783.","journal-title":"Journal of Finance"},{"key":"e_1_3_2_1_8_1","unstructured":"Wan Shouyi Wang Hongjun. Management self-interest board governance and cost stickiness: Empirical evidence from China's listed manufacturing companies[J]. Economics and management 2011 25(03):26-32.  Wan Shouyi Wang Hongjun. Management self-interest board governance and cost stickiness: Empirical evidence from China's listed manufacturing companies[J]. Economics and management 2011 25(03):26-32."},{"key":"e_1_3_2_1_9_1","unstructured":"Liu Yinguo Jiao Jian Zhang Chen. Dividend policy free cash flow and overinvestment: A Review based on corporate governance Mechanism [J]. Nankai management review 2015 18(04):139-150.  Liu Yinguo Jiao Jian Zhang Chen. Dividend policy free cash flow and overinvestment: A Review based on corporate governance Mechanism [J]. Nankai management review 2015 18(04):139-150."},{"issue":"23","key":"e_1_3_2_1_10_1","first-page":"39","volume":"2020","author":"Wang Jingjing Li Ye","unstructured":"Wang Jingjing , Li Ye Free Cash Flow , management capability and cost stickiness [J]. Finance and Accounting Communications , 2020 ( 23 ): 39 - 42 . Wang Jingjing, Li Ye Free Cash Flow, management capability and cost stickiness [J]. Finance and Accounting Communications,2020(23):39-42.","journal-title":"Finance and Accounting Communications"},{"key":"e_1_3_2_1_11_1","first-page":"305","volume":"1976","author":"Jensen Michael C","unstructured":"Jensen , Michael C . and William H , Meckling , Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics , 1976 ,3(4), 305 - 360 . Jensen, Michael C. and William H, Meckling, Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics,1976,3(4),305-360.","journal-title":"Journal of Financial Economics"},{"key":"e_1_3_2_1_12_1","unstructured":"Zhou Zejiang Song Shuchan. Returnee executives and auditor selection: the role of agency costs[J].Audit & economic research 2019 34(03):42-51.  Zhou Zejiang Song Shuchan. Returnee executives and auditor selection: the role of agency costs[J].Audit & economic research 2019 34(03):42-51."},{"key":"e_1_3_2_1_13_1","first-page":"219","volume":"1998","author":"Gul F.","unstructured":"Gul , F. ,and Tsui ,J.S.L. A test of the free cash flow and debt monitoring hypothesis: Evidence from audit pricing[J]. Journal of Accounting and Economics . 1998 ,24(2): 219 - 237 . Gul,F.,and Tsui,J.S.L. A test of the free cash flow and debt monitoring hypothesis: Evidence from audit pricing[J]. Journal of Accounting and Economics.1998,24(2): 219-237.","journal-title":"Journal of Accounting and Economics"},{"issue":"18","key":"e_1_3_2_1_14_1","first-page":"146","volume":"2018","author":"Yang Fang Yang Yueying","unstructured":"Yang Fang , Yang Yueying , Suo Yijun . Accounting conservatism, audit supervision and investment efficiency [J]. Friends of Accounting , 2018 ( 18 ): 146 - 151 . Yang Fang, Yang Yueying, Suo Yijun. Accounting conservatism, audit supervision and investment efficiency [J]. Friends of Accounting,2018(18):146-151.","journal-title":"Friends of Accounting"},{"issue":"06","key":"e_1_3_2_1_15_1","first-page":"19","volume":"2018","author":"Zhou Yarui","unstructured":"Zhou Yarui . Audit quality, free cash flow surplus and earnings Management [J]. Finance and Accounting Bulletin , 2018 ( 06 ): 19 - 22 . Zhou Yarui. Audit quality, free cash flow surplus and earnings Management [J]. Finance and Accounting Bulletin,2018(06):19-22.","journal-title":"Finance and Accounting Bulletin"},{"key":"e_1_3_2_1_16_1","unstructured":"Mou Weili.Free cash flow board governance and cost stickiness [J]. Economic and management research 2018 39(05):103-113.  Mou Weili.Free cash flow board governance and cost stickiness [J]. Economic and management research 2018 39(05):103-113."},{"key":"e_1_3_2_1_17_1","unstructured":"Liang shangkun. Managers' overconfidence debt constraint and cost stickiness [J]. Nankai management review 2015 18(03):122-131.  Liang shangkun. Managers' overconfidence debt constraint and cost stickiness [J]. Nankai management review 2015 18(03):122-131."},{"volume-title":"zhang jie","key":"e_1_3_2_1_18_1","unstructured":"Gao lei , zhang jie . Agency cost, management ownership and audit quality [J]. Financial research journal,2011,37(01):48-58. Gao lei, zhang jie. Agency cost, management ownership and audit quality [J]. Financial research journal,2011,37(01):48-58."},{"key":"e_1_3_2_1_19_1","unstructured":"Chen Lei Song Le Shi Dan. Is cost stickiness overestimated? Based on the empirical research of Chinese listed companies [J].China accounting review 2012 10(01):3-16.  Chen Lei Song Le Shi Dan. Is cost stickiness overestimated? Based on the empirical research of Chinese listed companies [J].China accounting review 2012 10(01):3-16."},{"key":"e_1_3_2_1_20_1","unstructured":"Jiang Wei Yao Wentao. Ownership nature executive tenure and firm cost stickiness [J] Journal of shanxi university of finance and economics 2015 37(04):45-56.  Jiang Wei Yao Wentao. Ownership nature executive tenure and firm cost stickiness [J] Journal of shanxi university of finance and economics 2015 37(04):45-56."}],"event":{"name":"ICEME 2022: 2022 13th International Conference on E-business, Management and Economics","acronym":"ICEME 2022","location":"Beijing China"},"container-title":["2022 13th International Conference on E-business, Management and Economics"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556167","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3556089.3556167","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T18:59:59Z","timestamp":1750186799000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3556089.3556167"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,7,16]]},"references-count":20,"alternative-id":["10.1145\/3556089.3556167","10.1145\/3556089"],"URL":"https:\/\/doi.org\/10.1145\/3556089.3556167","relation":{},"subject":[],"published":{"date-parts":[[2022,7,16]]},"assertion":[{"value":"2022-11-30","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}