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This paper analyzes the application of digital twin technology in the field of intelligent operation and maintenance of high-speed railway infrastructure from the perspective of top-level design.

This paper provides a comprehensive overview of the definition, connotations, characteristics and key technologies of digital twin technology. It also conducts a thorough analysis of the current state of digital twin applications, with a particular focus on the overall requirements for intelligent operation and maintenance of high-speed railway infrastructure. Using the Jinan Yellow River Bridge on the Beijing–Shanghai high-speed railway as a case study, the paper details the construction process of the twin system from the perspectives of system architecture, theoretical definition, model construction and platform design.

Digital twin technology can play an important role in the whole life cycle management, fault prediction and condition monitoring in the field of high-speed rail operation and maintenance. Digital twin technology is of great significance to improve the intelligent level of high-speed railway operation and management.

This paper systematically summarizes the main components of digital twin railway. The general framework of the digital twin bridge is given, and its application in the field of intelligent operation and maintenance is prospected.

Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these financial-related signals released by corporate donation drive investors to make more optimistic forecasts about the firm’s future earnings per share (EPS) and whether this effect varies across different historical earnings trends.

This study is based on a controlled online experiment with 553 MBA students.

The results demonstrate that a financial signaling mechanism works, but it is moderated by historical earnings trends. When the earnings trend is always increasing, the more the number of financial signals received, the higher the investors’ EPS forecast; when the earnings trend is fluctuating (down then up or up then down), investors’ EPS forecast is higher when they receive financial signal(s) than when they do not, but no additive effect occurs from receiving one signal to two signals; when the earnings trend is always decreasing, investors’ EPS forecast is irrelevant to the number of financial signals received.

To the best of the authors’ knowledge, this study is the first to experimentally investigate a possible mechanism to explain investors’ positive response to corporate social responsibility (CSR) (specifically, corporate donation) disclosures – the financial signaling mechanism. This study also extends the research on the impact of financial information on investors’ use of nonfinancial information by investigating the moderating role of historical earnings trends on the financial signaling mechanism of the CSR effect.

This study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.

The sample comprises 14 banks with annual financial statements between 2008 and 2020. The modified Baron and Kenny’s (1986) causal mediation model by Iacobucci et al. (2007) through the use of bootstrapped partial least square structural equation modelling and Sobel’s (1986) z-test is adopted to achieve this study’s objective.

The results of the causal mediation analysis show evidence of a fully mediating role of c between audit fees and audit quality in the Nigerian banking industry.

This study extends the body of knowledge by demonstrating how audit fees influence audit quality through audit seasonality as a mediator in line with the job demands-and resources and conservation of resources theories. Regulatory authorities should be wary of policies that will further increase the workload of already burdened personnel of audit firms as the uniform fiscal year-end of 31 December introduced in the Nigerian banking system has unintended consequences on audit fees and audit quality.

To the best of the author’s knowledge, this is one of the first studies to provide evidence on the indirect association between audit fees and audit quality.