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Article
Publication date: 21 February 2025

Jingyu Gao, Tian Kong, Yuzhu Yang and Lili Hao

Although various stakeholder groups frequently advocate and call for greater heterogeneity among directors and managers, it remains unknown whether team heterogeneity can be…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 26 November 2024

Ruqiang Lai and Loo-See Beh

This study aims to explore the roles of Zhongyong and political efficacy on citizens’ intention to use digital government platforms for e-participation (i.e. e-participation…

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Abstract

Purpose

This study aims to explore the roles of Zhongyong and political efficacy on citizens’ intention to use digital government platforms for e-participation (i.e. e-participation intention). Zhongyong is a dialectical way of thinking that influences Chinese behavioral intentions and approaches. Political efficacy is a predictor of traditional political participation. Both of them have not been adequately investigated in this digital era, particularly regarding e-participation in digital government platforms. Therefore, this study investigates their relationships.

Design/methodology/approach

A quantitative model is constructed to examine the relationship between Zhongyong and citizens’ e-participation intention (internal and external) political efficacy serves as a mediator. An online questionnaire gathered 345 responses from three representative provinces of China (i.e. Guangdong, Jiangxi and Shanxi). Partial least square structural equation modeling (PLS-SEM) was adopted and executed with Smart PLS 4.0 to analyze the data.

Findings

Zhongyong and (internal and external) political efficacy can positively influence citizens’ e-participation intention. Moreover, (internal and external) political efficacy mediates the relationship between Zhongyong and citizens’ e-participation intention.

Research limitations/implications

This research focuses on Chinese culture Zhongyong and surveyed Chinese citizens, thus is limited to the Chinese context. Second, this study used cross-sectional data. Third, this study only investigated two factors’ effects on e-participation, i.e. Zhongyong and political efficacy.

Practical implications

The findings provide multifaceted strategies for improving citizens’ adoption of digital government platforms for e-participation. Incentive policies to boost citizens’ (internal and external) political efficacy can be launched. To achieve broader citizen participation, a participative culture can be cultivated based on Zhongyong.

Originality/value

This study constructs a novel model that innovatively links Zhongyong thinking, political efficacy and e-participation intention. The results underscore the importance of Zhongyong culture and political efficacy in increasing citizens’ e-participation intention.

Details

Transforming Government: People, Process and Policy, vol. 19 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

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Article
Publication date: 14 November 2024

Qingqing Zhang, Jiazhen He, Lili Dai, Zhongwei Chen, Jinping Guan, Yan Chen and Aifang He

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients…

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Abstract

Purpose

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients, with the primary objective of increasing convenience and reducing the physical workload of caregivers.

Design/methodology/approach

Wear trials were conducted by employing 24 subjects to perform 11 different tasks to compare the performance of the two newly developed garments with that of conventional hospital patient apparel. Task operation time, heart rate (HR), electromyography (EMG) signals, and subjective perceptions were evaluated.

Findings

The new functional garments reduced the time required to perform tasks by 29–79%, maintained the average HR of caregivers at approximately the resting threshold and resulted in a 37–74% reduction in the root mean square (RMS) of the EMG at the arm muscles in the private and thigh nursing tasks. All the subjective and objective evaluation results of the caregivers demonstrated varying degrees of correlation.

Practical implications

This study has practical implications for the design of functional clothing for long-term bedridden patients and provides guidance for evaluating the ergonomics of garments that can be utilized only with caregiver support.

Originality/value

In contrast to previous studies that focused primarily on individuals with disabilities while overlooking the indispensable role of caregivers in the nursing process, this study shifted its emphasis to long-term bedridden patients who relied exclusively on caregivers for daily activities. Additionally, this study attempted to analyze the correlations between the evaluation parameters to explore the relationships between the evaluation methods.

Details

International Journal of Clothing Science and Technology, vol. 37 no. 1
Type: Research Article
ISSN: 0955-6222

Keywords

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Article
Publication date: 5 September 2024

Hassnian Ali and Ahmet Faruk Aysan

The purpose of this study is to comprehensively examine the ethical implications surrounding generative artificial intelligence (AI).

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Abstract

Purpose

The purpose of this study is to comprehensively examine the ethical implications surrounding generative artificial intelligence (AI).

Design/methodology/approach

Leveraging a novel methodological approach, the study curates a corpus of 364 documents from Scopus spanning 2022 to 2024. Using the term frequency-inverse document frequency (TF-IDF) and structural topic modeling (STM), it quantitatively dissects the thematic essence of the ethical discourse in generative AI across diverse domains, including education, healthcare, businesses and scientific research.

Findings

The results reveal a diverse range of ethical concerns across various sectors impacted by generative AI. In academia, the primary focus is on issues of authenticity and intellectual property, highlighting the challenges of AI-generated content in maintaining academic integrity. In the healthcare sector, the emphasis shifts to the ethical implications of AI in medical decision-making and patient privacy, reflecting concerns about the reliability and security of AI-generated medical advice. The study also uncovers significant ethical discussions in educational and financial settings, demonstrating the broad impact of generative AI on societal and professional practices.

Research limitations/implications

This study provides a foundation for crafting targeted ethical guidelines and regulations for generative AI, informed by a systematic analysis using STM. It highlights the need for dynamic governance and continual monitoring of AI’s evolving ethical landscape, offering a model for future research and policymaking in diverse fields.

Originality/value

The study introduces a unique methodological combination of TF-IDF and STM to analyze a large academic corpus, offering new insights into the ethical implications of generative AI across multiple domains.

Details

International Journal of Ethics and Systems, vol. 41 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

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