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This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

Based on social cognitive theory, this study aims to investigate the influence of perceived overqualification (POQ) on employees’ cyberloafing behavior. The mediating role of moral disengagement and the moderating roles of organizational identification (OID) and organizational decline are further examined.

The authors collected 740 valid questionnaires from participants across multiple organizations. To minimize common method bias (CMB) and enhance the reliability of the findings, data were gathered at two different time points, with a 30-day interval.

POQ positively impacts cyberloafing through the mechanism of moral disengagement. Additionally, the indirect relationship between POQ and cyberloafing via moral disengagement is moderated by OID and organizational decline. Specifically, a higher degree of OID weakens the indirect effect of POQ on cyberloafing, while a higher level of perceived organizational decline strengthens this effect.

While most existing studies on cyberloafing focus on insufficient resources, such as role conflict and workload, the authors propose that surplus personal resources, exemplified by POQ, can also lead to cyberloafing. This research contributes to a broader understanding of antecedents of cyberloafing, highlighting the mechanism of ethical considerations and the interplay between personal qualifications, organizational identification and organizational decline.

The purpose of this paper is to analyze research trends on “Wearable devices in textile filed” from 2010 to 2023 and determine the important keywords, nations and journals associated with this topic.

Utilizing journal literature on wearable devices from the 2010 to 2023 Web of Science (WoS) database, this study employs VOSviewer, biblioshiny of the R software package and the specialized software CiteSpace to generate knowledge graphs for measuring retrieval outcomes.

The research on wearable devices integrated into textiles between 2010 and 2023 can be divided into three stages: initial slow progress, subsequent rapid advancement and final slow progress, indicating a general rise in the quantity of published material. The terms “fabrication,” “wearable electronics” and “design” are closely linked in this field. China is the most globally networked country in this field, according to the World Collaboration Map. NANO ENERGY ranked first in the number of articles published in journals, with 18 articles and 1,151 citations.

The study identified the present state and research trends in the field of “Wearable devices in textile filed,” offering valuable information for researchers to enhance their understanding of the field’s progress.

This paper aims to evaluate the available research to identify the factors contributing to the delays in road construction projects. The primary goals of this study are to determine the critical elements that cause delays in road projects, and to investigate the appropriate corrective actions suggested to lessen the delays in road projects. The study also assesses the theoretical background, methodology, limitations and future research prospects suggested in relevant research works related to causes for delays in road construction.

This study adopted systematic literature review in three steps: collecting relevant literature, descriptive analysis and content analysis. This study used keyword analysis and thematic content analysis on some relevant selected studies. NVivo 12 was used for thematic content analysis utilising description-focused coding, the text was thematically analysed, three other software: MS Excel, VOSviewer and Mendeley were also used for analysis in this study.

The findings revealed that road projects around the world experienced delays and the reasons for delays are many. After the analysis of literature, number of factors causing delays in road projects were identified, which were then divided into seven broad groups using thematic content analysis. The investigation shows that variations in design and inefficient management of project by contractor including inadequate planning and scheduling are the top two factors of delay. The most frequent suggested corrective measure to reduce delay was employing technically competent employees and contractor should conduct thorough survey on his part, rather than just accepting the survey report at face value.

This review paper is addressing the issues related to delays in road construction projects and suggests remedial measure to reduce them. The paper will be useful for researchers, industry professionals, academician and policy makers concerned with the road construction projects. The study conducted the review of selected relevant articles related to causes of delay in road construction projects for qualitative analysis. The research articles using quantitative methods and studies conducted on other types of infrastructure projects were not included; however, findings from this study may be applicable to other construction projects as well.

The findings of this paper are useful in the fields of economy, industry, academia and public policies. The paper thoroughly examined the factors causing delays in highway projects, offering insights for practitioners to identify best practices and mitigation strategies. These findings can guide investment and policy decisions for highway infrastructure projects, promoting a holistic approach to development. Additionally, this paper can help enhance research methods in studies about delays in road infrastructure projects.

The literature review in the paper used a qualitative method. The causes of road project delays, remedial action, context, methodology and theoretical foundation were all examined in this paper.

This study aims to evaluate the thermal performance of sodium alginate (SA) aerogel attached to nano SiO₂ and its radiative cooling effect on firefighting clothing without environmental pollution.

SA/SiO₂ aerogel with refractory heat insulation and enhanced radiative cooling performance was fabricated by freeze-drying method, which can be used in firefighting clothing. The microstructure, chemical composition, thermal stability, and thermal emissivity were analyzed using Fourier transform infrared spectroscopy, scanning electron microscopy, thermogravimetric analyzer and infrared emissivity measurement instrument. The radiative cooling effect of aerogel was studied using thermal infrared imager and thermocouple.

When the addition of SiO₂ is 25% of SA, the prepared aerogel has excellent heat insulation and a high radiative cooling effect. Under a clear sky, the temperature of SA/SiO₂ aerogel is 9.4°C lower than that of pure SA aerogel and 22.1°C lower than that of the simulated environment. In addition, aerogel has more exceptional heat insulation effect than other common fabrics in the heat insulation performance test.

SA/SiO₂ aerogel has passive radiative cooling function, which can efficaciously economize global energy, and it is paramount to environment-friendly cooling.

This method could pave the way for high-performance cooling materials designed for firefighting clothing to keep maintain the wearing comfort of firefighters.

SA/SiO₂ aerogel used in firefighting clothing can release heat to the low-temperature outer space in the form of thermal radiation to achieve its own cooling purpose, without additional energy supply.

The emergence of live streaming commerce has injected promising impetus into rural development and attracted many rural streamers. This study aims to explore the influencing factors of rural streamers’ engagement intentions to help promote the sustainable development of rural live streaming commerce.

Grounded in the extended valence framework, this research employs a mixed-methods approach encompassing both qualitative and quantitative methodologies. In the qualitative phase, the authors conduct in-depth interviews with 15 rural streamers, employing data coding techniques to uncover underlying factors. Subsequently, in the quantitative phase, the authors analyze survey data from 282 rural streamers, subjecting hypotheses to validation through structural equation modeling.

The findings derived from the analysis of both interviews and questionnaires reveal that several platform qualities, including platform rural-aiding support, perceived effectiveness of dispute resolution, perceived interactivity and platform reputation, have a positive effect on trust in the platform and validate the extended valence framework in understanding rural streamers’ live streaming intention. In addition, ties with customers have a moderating effect. Specifically, the stronger the ties with customers, the stronger the positive effect of perceived benefits and the weaker the positive effect of trust in the platform on live streaming intention will be.

This study contributes to the rural live streaming commerce literature and trust research from the sellers’ perspective and provides practical implications for policymakers and live streaming platform managers on enhancing rural streamers’ participation.

This study aimed to understand the factors influencing consumers’ purchase behavior of different types of suboptimal food and to provide references for promoting the consumption of suboptimal food and reducing suboptimal food waste in the consumption process.

This study analyzed the influence of perceived value and perceived risk on consumers’ purchase behavior for three types of suboptimal food. They include food nearing expiration date, food with defective packaging and food with ugly appearance. Specifically, expenditure saving and food waste reduction of perceived value, health risk, time cost and psychological distress of perceived risk were analyzed using a multivariate probit model. Additionally, the moderating effect of suboptimal food knowledge was tested.

Perceived value of saving money and reducing food waste positively influences consumers’ decision to purchase suboptimal food. Perceived risk of psychological distress and health risk negatively affect consumers’ decisions to purchase suboptimal food. Consumers are more sensitive to perceived value than perceived risk when purchasing food with defective packaging. However, perceived risk has a greater impact on the food that is nearing its expiration date. The impact of perceived risk on the purchase of food with an ugly appearance decreases when consumers are familiar with suboptimal food.

By applying the theory of perceived value and perceived risk from psychology, this study contributes to deepen the understanding of consumers’ motivation to purchase suboptimal food. The results provide recommendations for food sector actors on how to motivate consumers on their way to buy suboptimal food.

This study aimed to evaluate Algerian students' acceptance of blended learning (BL). It incorporated eight dimensions derived from the technology acceptance model (TAM) and unified theory of acceptance and use of technology (UTAUT) models and involved validating a research tool consisting of 32 items.

Blended learning (BL) in higher education (HE) not only makes education more flexible and accessible but also enhances the overall quality of learning through diverse methods, preparing students for future digital work environments (Zhang et al., 2022). This study aimed to evaluate Algerian students' acceptance of BL. It incorporated eight dimensions derived from the TAM and UTAUT models and involved validating a research tool consisting of 32 items. The final implementation was conducted with 549 undergraduate and master’s students aged between 19 and 33. The results indicated that performance expectancy (PE), effort expectancy (EE), social influence (SI) and facilitating conditions (FC) had a positive direct effect on behavioral intentions (BI). Moreover, BI positively affected actual acceptance (AA). Additionally, there were positive and significant indirect effects of FC on AA through the mediating variables perceived usefulness (PU), social influence (SI) on AA through BI and perceived ease of use (PEU) on AA through PU. However, EE had no significant indirect effect on AA through PU. Furthermore, gender was a significant moderating variable between SI and AA. There was no significant effect of students' residence on the relationships between PEU and PU and PEU and BI. The study offers valuable insights into educational practices and policies, concluding with practical recommendations to enhance the academic environment, informed by these study outcomes.

This study finds that the students' place of residence did not significantly moderate the relationships involving PEU. This suggests a uniform perception of BL’s ease of use among students, irrespective of their residential backgrounds. This uniformity is essential for the implementation of BL across diverse regions in Algeria, indicating that a one-size-fits-all approach to BL design might be effective.

Researchers measured the contribution of PU, PEU, PE, EE, SI, FC, BI, AA to know the direct and indirect effects among them, as well as the research populations. The questionnaire covered all the study variables, which were applied randomly at Batna 2 University.

This paper aims to highlight the factors affecting health and safety (H&S) and the SMART Technologies (ST) used to mitigate them in the construction industry through a range of selected papers to encourage readers and potential audiences to consider the need for intelligent technologies to minimize the risks of injuries, illnesses and severe harm in the construction industry.

This paper adopts a double systematic literature review (SLR) to analyse studies investigating the factors affecting H&S and the ST in the construction industry using databases such as Google Scholar, Scopus, Science Direct and Emerald Insight publication.

The SLR identified “fatal or focus five factors” that include objects Fall from heights (FFH) and trapped between objects; Falls, Trips and slips (FTS); Machinery/Equipment Malfunction and Moving Equipment; Pollutants: Chemicals, Airborne Dust, Asbestos; and Electrocution. The ST includes Safety Boots/SMART Glasses/SMART Helmet/SMART Vests/SMART PPE/SMART Watch, Mobile Apps, Building Information Modelling (BIM), Virtual Reality/Augmented Reality (VR/AR), Drones/Unmanned Aerial Vehicles and Wearable Technology/Mobile Sensors help mitigate the risk posed by “Fatal five”. However, other factors within the scope of ST, such as Weather Conditions, Vibrations, Violence, Disease and illness, Fire and Explosion and Over Exertion, are yet to be adopted in the field.

SLR methodology limitations of not obtaining the most updated field knowledge are critical and are offset by choosing 72% of H&S and 92% of SM review literature post-2017. Limitations to capturing articles because of the restriction of database access: only English language search and journals that are not a part of the databases selected are acknowledged. However, key database search that recognizes rigorous peer-reviewed articles offset these limitations. The researcher’s Bias is acknowledged.

This paper unravels the construction H&S factors and their interlinks with ST, which would aid industry understanding and focus on mitigating associated risks. The paper highlights the Fatal five and trivial 15, which would help better understand the causes of the H&S risks. Further, the paper discusses ST’s connectivity, which would aid the organization’s overall H&S management. The practical and theoretical implications include a better understanding of all factors that affect H&S and ST available to help mitigate concerns. The operating managers could use the ST to reduce H&S risks at every construction process stage. This paper on H&S and ST and relationships can theorize that the construction industry is more likely to identify clear root causes of H&S and ST usage than previously. The theoretical implications include enhanced understanding for academics on H&S factors, ST and gaps in ST concerning H&S, which can be expanded to provide new insights into existing knowledge.

This paper highlights all factors affecting H&S and ST that help mitigate associated risks and identifies the “Fatal five” factors. The paper is the first to highlight the factors affecting H&S combined with ST in use and their interactions. The paper also identified factors within the ST scope that are yet to be explored.

This study aims to analyze online responses to gain insights into public attitudes and concerns regarding traditional Chinese medicine (TCM) among Hong Kong residents. By addressing gaps in understanding public sentiment, this study contributes to the development of effective health-care policies.

Responses were collected from Baby-Kingdom.com using Python, gathering 17,568 TCM-related comments from 2016 to 2023. Analysis involved an eight-theme codebook and sentiment and semantic network analyses with DiVoMiner.

Most responses expressed positive sentiments and attitudes toward TCM. The analysis revealed recurring topics related to conditioning and specific diseases, including gynecological problems. Clinic service quality, fair pricing and convenient locations were also highlighted.

This study examines the networked public sphere and the Theory of Planned Behavior regarding TCM, emphasizing online forums’ impact on attitudes and highlighting gaps in service access, using big data and an interdisciplinary approach.

The findings of this study from Baby-Kingdom.com emphasize the need to improve the accessibility of TCM-related discussions. An official platform for professionals is proposed, with government support for reliable information and partnerships with local universities to expand services.

This study provides valuable insights into the popularity of TCM in Hong Kong, which may encourage uptake and use of TCM services in the health-care sector in not only Hong Kong but also the Greater Bay Area, China and potentially other countries in the future.