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Although various stakeholder groups frequently advocate and call for greater heterogeneity among directors and managers, it remains unknown whether team heterogeneity can be beneficial for audit committee to exercise the auditor selection functions. This study aims to address this question.

Drawing on a sample of domestically listed nonfinancial A-share firms in China from 2008 to 2022, the authors empirically examine whether and how firm’s audit committee heterogeneity associates with the selection of auditors.

Firms with higher levels of audit committee heterogeneity are more likely to be associated with lower-quality auditors. Further examination reveals the mediating role of risk-taking: higher levels of heterogeneity are associated with higher levels of risk-taking, influencing firms to employ lower-quality auditors. Moreover, the authors document that increased audit committee heterogeneity is associated with more audit committee meetings and lower audit efficiency, and that hiring lower-quality auditors can influence the market value of firms with high audit committee heterogeneity.

To the best of the authors’ knowledge, this study is the first to examine whether and how audit committee erogeneity associates with the selection of auditors. Moreover, because China is a high-power distance, collectivism-oriented, more relations-based (i.e. guanxi-based) than rules-based society, it is critical to examine the influence of team heterogeneity based on the unique cultural context and transitional nature of China’s business environment.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of the research is to investigate the impact of affective and emotional experiences on organizational learning in highly dynamic and chaotic environments, specifically in the context of the COVID-19 crisis.

Based on an intensive 12-month inductive study, 24-project managers and 16 team members from biopharmaceutical organizations were interviewed and a thematic analysis was conducted.

Three themes emerged from the findings: (1) developing affective maturity as a socio-emotional resource, (2) mixed-motive emotional dynamics and (3) meaning-oriented organizational identification and commitment. The context of the COVID-19 crisis provided an unconventional performance environment.

Our study has several limitations, offering avenues for future research. Firstly, our focus on biopharmaceutical organizations, with their unique socio-cultural influences and management styles, may limit the generalizability of our findings to other sectors and institutional contexts. However, regulatory mechanisms in this sector may align with knowledge-based sectors, emphasizing the influence of organizational values and best practices. Secondly, our reliance on a posteriori interview data limits real-time observation of organizational learning (OL) processes. Future research could employ diverse data sources and survey methods for corroboration. Additionally, cross-cultural studies might explore how different societies respond to crises. Multi-level perspectives could also enhance understanding of affective experiences and their impact on OL outcomes.

The study contributes new insights into OL through its focus on how affective experiences and affective organizing efforts shape OL. We offer a novel and emergent theoretical model of OL in the context of trauma which has implications for organizations particularly in the areas of information processing and decision-making.

In the era of social media, containing and managing online rumors poses a significant challenge. Therefore, a thorough investigation into the factors influencing rumor dissemination becomes increasingly crucial. Key rumor spreaders wield considerable influence over audience behavior and public opinion dissemination, making them pivotal in curbing the spread of rumors. This study aims to categorize these key spreaders and delve into the distinct characteristics of each category.

This paper introduces a method for identifying key rumor spreaders through social network analysis. By utilizing text mining and sentiment analysis on data from typical rumor events on Weibo, we extract 14 characteristics of key spreaders. Subsequently, we develop a method for classifying the roles of these key spreaders and conduct empirical research to validate our findings.

Our study reveals significant variations in the characteristics of key spreaders across different roles. These insights enable managers to implement differentiated management strategies for key spreaders based on their respective roles.

This research sheds light on the diverse characteristics exhibited by key rumor spreaders on social media, providing a novel reference point for enhancing the effectiveness of rumor intervention and control strategies.

The purpose of this study is to analyze the current situation of the competitiveness development of China’s marine industrial clusters, reveal the existing problems and challenges, provide theoretical support and practical guidance for improving the competitiveness of China’s marine industrial clusters so as to promote industrial upgrading and high-quality development and help China realize the strategic transformation from a marine power to a marine power.

This report first provides a detailed review of the current development status and existing issues of marine industry clusters in China. Second, it constructs an evaluation index system for the competitiveness development of China’s marine industry clusters and conducts competitiveness analysis and evaluation of typical marine industry clusters in China. Third, it explores the development trends and prospects of typical marine industry clusters in China. Finally, the report proposes countermeasures and suggestions for enhancing the competitiveness of marine industry clusters in China, focusing on resource optimization, cluster structure and cluster efficiency.

(1) Significant competitiveness of marine shipbuilding and ocean engineering equipment clusters: Through technological innovation and policy support, the marine shipbuilding and ocean engineering equipment clusters have shown a marked improvement in competitiveness, advancing toward high-quality development despite facing macroeconomic fluctuations. (2) Continuous improvement in marine energy and offshore wind power clusters: The competitiveness of marine energy and offshore wind power clusters has been continuously enhanced under supportive policies. However, there is still a need to optimize resource allocation and strengthen innovation stability to meet market challenges. (3) Strong growth potential of desalination and comprehensive utilization clusters: The desalination and comprehensive utilization clusters demonstrate robust growth potential in technological innovation and regional collaborative development. Future efforts should focus on the application of environmentally friendly and energy-saving technologies to ensure a balance between economic and ecological benefits.

By strengthening the competitiveness of industrial clusters, China can effectively respond to international competition, accelerate the transformation and upgrading of the marine industry and support its transition from a maritime power to a strong maritime nation. Hence, this study will focus on analyzing the competitiveness development of China’s marine industry clusters, identifying existing problems and challenges and providing theoretical support and practical guidance for enhancing the competitiveness of China’s marine industry clusters.