Search results

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 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.

Social media-induced fatigue has received much attention in recent years. Although studies have discussed the association between related stress and fatigue, few studies have analyzed the media characteristics corresponding to social interaction stress and their effects on fatigue from the perspective of social relations and interaction structure. This paper aims to explore the association between network heterogeneity, social stressors and fatigue from the perspective of a person-environment misfit.

The survey data of 402 social media users were analyzed, and hierarchical regression models were used to validate the proposed theoretical model.

Data analysis showed that supplementary misfits (network heterogeneity) and complementary misfits (information overload and role conflict) positively affect fatigue. Additionally, supplementary misfits can indirectly affect fatigue through complementary misfits. The analysis results also confirmed the positive moderating effect of the relationship climate between network heterogeneity and role conflict. However, the quality of information does not reduce the impact of network heterogeneity on information overload.

This study reveals the mechanisms affecting user fatigue due to a lack of match with the environment. It also provides evidence of stress self-regulation among social media users and suggests how managers can help alleviate it.

The purpose of this study is to improve the stability and dyeing properties of natural curcumin by adsorption packaging technology, and promote the clean dyeing technology of wool fabrics.

The response surface method was used to optimize the dyeing process of wool fabrics. The color fastnesses and the K/S value of the dyed wool fabrics were tested and analyzed, as well as the scanning electron microscopy (SEM) observation of wool fibers.

The mordant dyeing method was optimized using the response surface method under pH 3.5 and a 1:50 dye bath ratio. The results showed that the mordant dyeing method was one-bath, two-step post-mordant and the optimized dyeing process was as follows: dyeing time 70 min, dyeing temperature 70°C and the dosage of mordant was 2% and yielding a K/S value of 35.22. The dyed wool had excellent rub and wash fastness (grade 4+), but inadequate light fastness, to be improved later. The results of SEM demonstrated that the optimized dyeing processes had no adverse effects on wool fibers.

No comprehensive and systematic study reports have been conducted on the dyeing process of wool fabric using natural curcumin pigment, which is adsorbed and packaged by ZIF-8, and researchers have not used statistical analysis to optimize the dyeing process using response surface methodology.

Green innovation in human-centric smart manufacturing (HSM-GI) has emerged as a new paradigm in innovation management for Industry 5.0. The evaluation analysis method is crucial for measuring the development progress and guiding continual improvements of HSM-GI. Since this process of HSM-GI can be regarded as complex and interactive, a holistic picture is often required to describe the interrelations of its antecedents and consequences. In this respect, this study aims to construct a causality network indicator system and proposes a synergy evaluation method for HSM-GI.

Firstly, based on the Driver force-State-Response (DSR) causal-effect framework, this study constructs a holistic indicator system to analyze the interactions between environmental and human concerns of HSM-GI. Secondly, owing to the imprecision of human cognition and synergy interaction in the evaluation process, a flexible hesitant fuzzy (HF) superiority-inferiority synergetic evaluation method is presented. This method quantifies the strengths of causal relationships and expresses the incentives and constraints attitudes of humans. Finally, the proposed framework is applied to six HSMs in the electronic technology industry.

The driving force and state of the HSM-GI system exhibit an upward trend, while the response continues to decline due to changing market demands. The order and synergy degree have shown an increasing trend during 2021–2023, particularly significant for BOE and Haier Smart Home. HSM-GI systems with higher scores mostly have functional coordination and a coherent synergy structure.

This study demonstrates the proposed approach’s applicability and assists policymakers in formulating targeted strategies for green innovation systems.

This paper examines the effect of managerial interlocking networks (MINs) on firm risk spillover by using a sample of Chinese A-share listed firms.

Applying the complex network approach, we build managerial interlocking networks (MINs) and leverage degree centrality to quantify a manager’s network position. To gauge firm risk spillover, we utilize the conditional autoregressive value at risk (CAViaR) model to compute the value-at-risk. Subsequently, we employ ordinary least squares to investigate the influence of MINs on firm risk spillover.

Our research uncovers a direct correlation between a firm risk spillover and the status of network positions within managerial interlocking networks; namely, the more central the position, the greater the risk spillover. This increase is believed to be due to central firms in MINs having greater connectedness and influence. This fosters a similarity in decision-making across different firms through interfirm managerial communication, thus amplifying the risk spillover. Economic policy uncertainty (EPU) and Guanxi culture furtherly intensify the effects of MINs. Additional analysis reveals that the impact of MINs on the firm risk spillover is significantly noticeable in non-state-owned enterprises, while good corporate governance diminishes the risk spillover prompted by MINs.

Our findings offer fresh insights into the interfirm risk outcome associated with MINs and extend practical guidelines for attenuating firm risk spillover with a view toward mitigating systemic risk.

The purpose of this paper is to combine triboelectric nanogeneration technology with ball bearing structure to achieve energy collection and fault monitoring.

In this paper, according to the rotation mode of ball bearings, the freestanding mode of triboelectric nanogeneration is selected to design and manufacture a novel triboelectric nanogeneration device Rolling Ball Triboelectric Nanogenerator (RB-TENG) which combines rotary energy collection with ball bearing fault self-sensing.

The 10,000s continuous operation experiment of the RB-TENG is carried out to verify its robustness. The accurate feedback relationship between the RB-TENG and rotation velocity can be demonstrated by the fitting comparison between the theoretical and experimental electrical signal periods at a certain time. By comparing the output electrical signals of the normal RB-TENG and the rotor spalling RB-TENG and polytetrafluoroethylene (PTFE) balls with different degrees of wear at 500 r/min, it can be concluded that the RB-TENG has an ideal monitoring effect on the radial clearance distance of bearings. The spalling fault test of the RB-TENG stator inner ring and rotor outer ring is carried out.

Through coupling experiments of rotor spalling fault of the RB-TENG and PTFE balls fault with different degrees of wear, it can be seen that when rotor spalling fault occurs, balls wear has a greater impact on the normal operation of the RB-TENG, and it is easier to identify. The fault self-sensing ability of the RB-TENG can be obtained, which is expected to provide an effective scheme for monitoring the radial wear clearance distance of ball bearings.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-08-2024-0295/