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Article
Publication date: 27 July 2023

Mianzhi Yang, Qing Hui, Qingru Yang, Mengwei Fan and Xin Li

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public…

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Abstract

Purpose

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

Design/methodology/approach

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Findings

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

Originality/value

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

Details

Engineering, Construction and Architectural Management, vol. 32 no. 1
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 10 October 2024

Xin Qi, Xinlei Lv, Zhigang Li, Chunbaixue Yang, Haoran Li and Angelika Ploeger

Understanding young adults’ organic food purchasing behavior in the fresh food e-commerce platforms (FFEP) is crucial for expanding the global environmental product market. The…

188

Abstract

Purpose

Understanding young adults’ organic food purchasing behavior in the fresh food e-commerce platforms (FFEP) is crucial for expanding the global environmental product market. The study aims to investigate how specific characteristics of platforms and organic food information impact young adults’ perceived value, leading to their subsequent purchase intention.

Design/methodology/approach

Around 535 valid responses were collected through an online survey and then analyzed applying a two-stage structural equation model (SEM) and artificial neural network (ANN) approach.

Findings

Results of this research show that platform characteristics (including system quality and evaluation system) and product information characteristics (including organic label, ingredient information and traceability information) significantly affect young adults’ perceived utilitarian and hedonic value. The platform’s service quality has a strong effect on their perceptions of hedonic value, while the delivery system strongly influences their utilitarian value. Moreover, the perceived value, as a crucial mediator, plays a significant role in moderating the influence of platform and product information characteristics on the purchase intentions of young consumers regarding organic food.

Originality/value

Previous research has overlooked the credence attributes of organic food and particularities of online purchasing, focusing instead on general platform and product characteristics. This study addresses this gap by proposing a more appropriate model that integrates the characteristics of both the platform and product information. This offers theoretical and managerial implications for effectively stimulating organic food consumption among young adults in online environments.

Details

British Food Journal, vol. 126 no. 12
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 8 November 2024

Jin Zhang and Zhigang Weng

Online complaints have emerged as a pivotal avenue for customers to voice their dissatisfaction. In this context, bystanders, as third-party observers, actively engage in…

52

Abstract

Purpose

Online complaints have emerged as a pivotal avenue for customers to voice their dissatisfaction. In this context, bystanders, as third-party observers, actively engage in evaluating and judging these complaints. However, studies pertaining to bystanders in online customer complaints remain limited. Therefore, this study aims to integrate deontic justice theory and attribution theory to construct a research model of bystanders’ support for online customer complaints.

Design/methodology/approach

Leveraging a questionnaire and two scenario experiments, SPSS 24.0 and AMOS 24.0 were used to examine the relationship between bystanders’ moral outrage and their support for online customer complaints, the mediating role of responsibility attribution and the moderating role of experience similarity and online anonymity.

Findings

Based on the statistical analysis, the results show that bystanders’ moral outrage significantly enhances their support for online customer complaints; responsibility attribution plays a mediating role between moral outrage and bystanders’ support for online customer complaints; experience similarity and online anonymity can moderate the relationship between moral outrage and bystanders’ support for online customer complaints.

Originality/value

The findings of this study not only enrich the literature on online customer complaints but also provide valuable insights for companies to understand the diffusion of online complaints and effective strategies with which to address them.

Details

Nankai Business Review International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8749

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