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We employ an experiment with experienced Chinese auditors to examine how family firm structures influence auditors' reliance on management's explanations for evidence and their assessments of fraud risk. Our findings indicate that for firms with family ownership, high levels of family managerial control cause auditors to rely less on management's explanations and assess higher levels of fraud risk when a firm's control environment is strong. However, when the control environment is weak, auditors' judgments are not influenced by family firm structure.

At present, research on the preparation of corrosion inhibitors using modified pyrimidine derivatives is still blank. The purpose of this study is to synthesize a new cationic mercaptopyrimidine derivative quaternary ammonium salt, known as DTEBTAC, that can be used as a corrosion inhibitor to slow down the metal corrosion problems encountered in oil and gas extraction processes.

A new corrosion inhibitor was synthesized by the reaction of anti-Markovnikov addition and nucleophilic substitution. The weight loss method was used to study the corrosion inhibition characteristics of synthetic corrosion inhibitors. Electrochemical and surface topography analyses were used to determine the type of inhibitor and the adsorption state formed on the surface of N80 steel. Molecular dynamics simulations and quantum chemistry calculations were used to investigate the synthetic corrosion inhibitor’s molecular structure and corrosion inhibition mechanisms.

The results of the weight loss method show that when the dosage of DTEBTAC is 1%, the corrosion rate of N80 steel in hydrochloric acid solution at 90? is 3.3325 g m-2 h-1. Electrochemical and surface morphology analysis show that DTEBTAC can form a protective layer on the surface of N80 steel, and is a hybrid corrosion inhibitor that can inhibit the main anode. Quantum chemical parameter calculation shows that DTEBTAC has a better corrosion inhibition effect than DTP. The molecular dynamics simulation results show that DTEBTAC has stronger binding energy than DTP, and forms a network packing structure through hydrogen bonding, and the adsorption stability is enhanced.

A novel cationic mercaptopyrimidine derivative quaternium-ammonium salt corrosion inhibitor was designed and provided. Compared with the prior art, the preparation method of the synthesized mercaptopyrimidine derivative quaternary ammonium salt corrosion inhibitor is simple, and the presence of nitrogen-positive ions, sulfur atoms and nitrogen-rich atoms has an obvious corrosion inhibition effect, which can be used to inhibit metal corrosion during oil and gas field exploitation. It not only expands the application field of new materials but also provides a new idea for the research and development of new corrosion inhibitors.

With the continuous improvement of public–private partnership (PPP) projects, the participants' value creation goals are not only limited to achieving the basic performance objectives but also to realising value added. However, the effect of traditional contract management on realising the value creation objectives of PPP projects is limited. According to the view of multifunctional contract, joint-contract functions that integrate contract control and flexibility are likely to be effective in enhancing the value creation of PPP projects. This study aims to explore the effects of joint-contract functions on PPP project value creation and relevant influencing mechanism by investigating the mediating effect of in-role behaviour and extra-role behaviour.

After collecting 258 valid questionnaires from PPP professionals in China, this study used structural equation modelling to validate the hypotheses.

Contract control and flexibility can improve PPP project value creation. Specifically, contract control improves the achievement of the basic contract objectives of PPP projects, whereas contract flexibility enhances the achievement of the value-added of PPP projects. Moreover, only in-role behaviour mediates the effect of contract control on value creation. In addition, the mediating effect of extra-role behaviour on the impact of contract flexibility on value creation is stronger than that of in-role behaviour. The mediating effect of in- and extra-role behaviour is mainly reflected in the realisation of basic and value-added performance, respectively.

The findings of this study can help realise value creation in three ways. Firstly, new perspectives for PPP project value creation should be proposed by combining the improvement of contract objectives and the realisation of the participants' implicit demands. Secondly, the effects of different contract functions on value creation should be analysed instead of a single dimension of contractual governance. Thirdly, the mediating effects of different types of cooperation behaviour that may influence the relationship between contractual governance and value creation should be evaluated.

This study verifies the impacts of different contract functions on PPP project value creation. In addition, cooperative behaviour is embedded as a mediating variable, and the mediated transmission path from contract function to cooperative behaviour and further to PPP project value creation is systematically analysed.

By investigating trust in the organization as a mediator and traditionality as a moderator, this study aims to examine the effect perceived organizational exploitation poses on frontline hotel employees’ service performance.

A three-wave survey that targets 219 supervisor–subordinate dyads from four Chinese hotels was conducted to test the hypotheses. The authors used SPSS 20.0 and AMOS 21.0 to analyze the data and verify the theoretical model.

This study found that perceived organizational exploitation exerts a destructive impact on frontline hotel employees’ service performance. Trust in the organization is a full mediator of the link connecting perceived organizational exploitation to service performance. Furthermore, traditionality weakens perceived organizational exploitation’s impact on trust in the organization and subsequent service performance.

The authors’ findings remind hotels to cease exploiting their employees to avoid compromising service performance. Hotels should also endeavor to instill trust among employees toward the hotel and allocate more attention to employees with lower levels of traditionality.

First, to the best of the authors’ knowledge, this study is among the first to explore the impact of perceived organizational exploitation on frontline hotel employees’ service performance. Second, this study reveals a novel mechanism underlying the connection between perceived organizational exploitation and service performance. Finally, this study identifies frontline hotel employees’ traditionality as a vital moderator that mitigates the negative relationships among perceived organizational exploitation, trust in the organization and service performance.

Corporate site visits increase labor investment efficiency.

Our empirical model for the baseline analysis follows those of Jung et al. (2014) and Ghaly et al. (2020).

We show that corporate site visits are associated with significantly higher labor investment efficiency; more specifically, site visits reduce both over-hiring and under-hiring of employees. The effect of site visits on labor investment efficiency is more pronounced for firms with higher labor adjustment costs, greater financial constraints, weaker corporate governance and lower financial reporting quality. We also find that site visits mitigate labor cost stickiness.

First, while the literature has suggested how the presence of institutional investors and analysts may affect labor investment decisions, we focus on institutional investors and analysts’ activities and interactions with firm executives. We provide direct evidence that institutional investors and analysts may use corporate site visits to improve labor investment efficiency. Second, our study adds to a line of recent studies on how corporate site visits reduce information asymmetry and agency conflicts. We show that corporate site visits allow institutional investors and analysts to influence labor investment efficiency. We also provide new evidence that corporate site visits reduce labor cost stickiness.

This study aims to theoretically hypothesize and empirically examine the impact of economic policy uncertainty (EPU) on firms' innovation performance as well as the contingency conditions of this relationship.

This study collects and combines secondary longitudinal data from multiple sources to test for a direct impact of EPU on firms' innovation performance. It further examines the moderating effects of firms' operational and marketing capabilities. A series of robustness checks are performed to ensure the consistency of the findings.

In contrast to the common belief that EPU reduces the innovativeness of firms, the authors find an inverted-U relationship between EPU and innovation performance, indicating that a moderate level of EPU actually promotes innovation. Further analysis suggests that firms' operational and marketing capabilities make the inverted-U relationship steeper, further enhancing firms' innovation performance at a moderate level of EPU.

This study adds to the emerging literature that investigates the operational implications of EPU, which enhances our understanding of the potential bright side of EPU and broadens the scope of operational risk management.

The purpose of this paper is to study the anodic dissolution processes of alloy 690 in NaCl + Na₂S₂O₃ solutions by using digital holography.

The digital holography technique was used to in situ observe the dynamic processes occurring at the electrode|electrolyte interface during the anodic dissolution of alloy 690 in NaCl + Na₂S₂O₃ solutions, both in the presence and absence of a magnetic field (MF).

In 3.5% NaCl + 0.01 M Na₂S₂O₃ solutions, MF inhibited intergranular corrosion (IGC) because it increased the defects in the oxide film and facilitated the uniform adsorption of low concentration of S on these defects due to its stirring effects, which resulted in a weakened adsorption of S at the grain boundaries. Conversely, in 3.5% NaCl + 0.1 M Na₂S₂O₃ solutions, MF promoted IGC by increasing the number of defects in the oxide film, with lots of S species preferentially adsorbing at the grain boundaries. The resultant salt films formed more readily, inhibiting the formation of the oxide film at the grain boundaries.

Through the use of digital holography, it was possible to in situ observe the initiation of IGC at a single grain boundary and its progression to adjacent grain boundaries, regardless of the presence or absence of MF.

Based on the computers as social actors (CASA) theory, this study aims to explore the impact of three characteristics of virtual influencers (conversational tone, autonomy and responsiveness) on social presence, telepresence and customer engagement.

Using the purposive sampling technique, online survey was administered to Chinese Gen-Z consumers engaging with virtual influencers. Subsequently, 357 respondents were sampled. SPSS 29.0 and Smart PLS 4.0 were used to perform the analyses.

The results show that conversational tone and responsiveness have significant positive effects on both social presence and telepresence. Autonomy has a positive effect on telepresence, but not social presence. Social presence and telepresence have a positive impact on customer engagement.

As a burgeoning field, there is still uncertainty among both practitioners and researchers about the methods that virtual influencers engage their users in the context of social media. Limited research has focused on presence (social presence and telepresence) due to virtual influencers. Therefore, the CASA theory offers valuable insights into how virtual influencers’ characteristics contribute to the presence and customer engagement and provides practical guidance for the design of virtual influencers.

With the global market for advanced technology-driven customer service set to soar, understanding the complicated relationship between advanced technology and customer purchase behaviour is paramount. While prior research has touched upon the impact of technology on purchase processes in some aspects, this study investigates the specific features of advanced technology that shape customer purchase intention in greater depth. By investigating when and under what conditions customers choose advanced technology-based purchases, this research sheds light on the evolving landscape of consumer decision-making and it seeks to quantify the transformative power of advanced technology in driving customer purchase intentions.

This study aims to empirically investigate how knowledge paradox affects collaboration performance. Knowledge paradox, which arises from the simultaneous need for knowledge sharing and protection, is common in interorganizational collaboration. Using the ambidexterity perspective, this paper aims to reexamine the effect of the knowledge paradox on collaborative performance to explore the moderating roles of structural and contextual ambidexterity.

This study used a sample of 153 firms involved in vertical and horizontal collaboration, collected via questionnaires. Hypotheses were tested using hierarchical regression analysis.

This study demonstrates that the stronger the knowledge paradox is, the higher the potential for value creation. Thus, knowledge paradox has a positive impact on collaborative performance. The functions of structural ambidexterity and contextual ambidexterity strengthen this positive relationship.

This paper not only expands the theoretical application of the knowledge paradox and ambidexterity theory in the context of interorganizational relationships but also provides significant managerial implications. By comprehending the dynamics of the knowledge paradox and the role of ambidexterity, managers can make well-informed decisions to enhance their collaborative performance.