The purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across…
Abstract
Purpose
The purpose of this paper is to examine the influence of intelligent manufacturing on audit quality and its underlying mechanism as well as the variation in this influence across different types of organizations.
Design/methodology/approach
This research utilizes a difference-in-differences (DID) method to examine how enterprises that apply intelligent manufacturing choose auditors and impact their audit work. The study is based on 15,228 observations of Chinese-listed A-shares from 2011 to 2020.
Findings
(1) There is a strong correlation between intelligent manufacturing and audit quality. (2) This positive correlation is statistically significant only in state-owned enterprises (SOEs), those that have steady institutional investors and where the roles of the CEO and chairman are distinct. (3) Enterprises that have implemented intelligent manufacturing are more inclined to employ auditors who possess extensive industry expertise. The auditor's industry expertise plays a crucial role in ensuring audit quality. (4) The adoption of intelligent manufacturing also leads to higher audit fees and longer audit delay periods.
Practical implications
This paper validates the beneficial impact of intelligent manufacturing on improving corporate governance. In addition, it is recommended that managers prioritize the involvement of skilled auditors with specialized knowledge in the industry to ensure the high audit quality and the transparency of information in intelligent manufacturing enterprises.
Originality/value
This study builds upon previous research that has shown the importance of artificial intelligence in enhancing audit procedures. It contributes to the existing body of knowledge by examining how enterprise intelligent manufacturing systems (IMS) enhance audit quality. Additionally, this study provides valuable information on how to improve audit quality in the field of intelligent manufacturing by strategically selecting auditors based on resource dependency theory.
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Masoud Bagherpasandi, Mahdi Salehi, Zohreh Hajiha and Rezvan Hejazi
Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance…
Abstract
Purpose
Organizations experience various issues with the optimum use of data. This study is qualitative research to identify and provide a helpful pattern for increasing the performance of sustainable supply chain management (SSCM).
Design/methodology/approach
The statistical population in the qualitative section includes managers and experts in the supply chain (SC) and food production. The data were collected via semi-structured interviews, and data saturation happens after the tenth interview. Then, the data were coded using grounded theory and qualitative research analysis. 384 questionnaires were distributed among employees via random sampling. SmartPLS software is used to investigate and analyze the relationships in the mentioned model through 13 core categories.
Findings
The findings indicate that organizational productivity and SC deficiencies are among the effective factors in the SSCM primarily identified by this study. Moreover, the findings propose that industry SC, macro policies, organizational performance, social factors, economic factors, organizational factors, political factors, technological factors, production and customer are likely to positively impact the SSCM, which have previously been documented by studies.
Originality/value
The model and concepts extracted from the responses of research participants show well that there are reasons and motivations for increasing the performance of SSCM. Also, the designed model shows well that the motives and reasons for turning to this system are satisfied due to its implementation.
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The purpose of this study was to review the information on the scientific efforts and achievements in sustainable industrial textile applications of natural colourants. Then the…
Abstract
Purpose
The purpose of this study was to review the information on the scientific efforts and achievements in sustainable industrial textile applications of natural colourants. Then the paper suggests the ways of improving the industrial textile applications of plant-based colourants.
Design/methodology/approach
The literature on the chemistry, sources and extraction of plant-based natural colourants was reviewed. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested. Lastly, the current situation of industrial application of natural dyes in textiles is presented.
Findings
Despite the scientific achievement to overcome the challenges of natural colourants for textiles, the global industrial application of natural colourants is still low. Inadequate knowledge of the dyers results into poor performance of the natural dyed textile. The natural dyed textiles are expensive due to the scarcity of raw materials for manufacturing of natural colourants. The selection of suitable extraction, application methods and type of substrate should consider the chemistry of the particular colourant. The society should be educated about the benefits of natural dyed textiles. Cultivation of colourant-bearing plants should be promoted to meet the industrial material demand.
Originality/value
The paper provides a synthesized collection of information about the source, chemistry, extraction, textile application and challenges of plant-based natural colourants. The reviewed information was analysed and synthesised to provide techniques for selecting sustainable extraction methods, possible sustainable textile applications of natural colourants and the challenges which hinder industrial textile applications of plant-based natural colourants. The ways of overcoming the challenges of the industrial textile applications of plant natural colourants were suggested.
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This study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.
Abstract
Purpose
This study aims to investigate the impact of market competitiveness on investment efficiency, and the moderating role of ownership and regulatory structures.
Design/methodology/approach
In this study, the Herfindahl–Hirschman Index (HHI), Lerner Index (LI) and industry-adjusted Lerner Index (LIIA) were used to measure market competitiveness. The research population consisted of companies listed on Tehran Stock Exchange (TSE). Using a systematic elimination, 199 companies were selected within eight years during 2014–2021.
Findings
The results showed that market competitiveness (based on the LI, LIIA and HHI) positively affected investment efficiency. Moreover, institutional ownership and managerial ownership affected the relationship between market competitiveness (based on all proxies of market competitiveness) and investment efficiency. Blockholders’ ownership also moderated the relationship between market competitiveness (based on LIIA and HHI) and investment efficiency. The hypothesis testing had robustness based on additional analyses.
Originality/value
In recent years, competitive environment and the ownership structure of companies have changed to a certain degree, paving the way for the private sector to enter many areas of activity especially in emerging Asian markets. Moreover, investment drivers and investment efficiency in developed markets may not be generalized to emerging Asian markets. Therefore, the present findings can show the significance of this research to fill the existing gap in the literature and provide insights into ownership and regulatory structures as a governance mechanism in market competitiveness and investment efficiency.
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The gaming industry has recorded increasing profits and popularity in recent years. The COVID-19 crisis, isolation and physical distancing measures during lockdowns around the…
Abstract
The gaming industry has recorded increasing profits and popularity in recent years. The COVID-19 crisis, isolation and physical distancing measures during lockdowns around the world additionally contributed to this growth. Scientists still do not agree on whether games have a positive or negative impact on an individual, but in this research, the emphasis is on the social aspects of games and interpersonal relationships. As positive social experiences of playing such games, researchers emphasise mutual help of players, friendship, sense of belonging, discovery of new interests and many others. However, more and more players stop playing games due to negative experiences related to cyberbullying. According to research, cyberbullying most often includes identity-based harassment or hate speech, trolling and doxing. Furthermore, respondents notice various extreme attitudes among teammates, conspiracy theories and the spread of misinformation. The purpose of the research is to determine the frequency of playing such games and the existence of cyber violence in video games among the Croatian student population at the Faculty of Electrical Engineering and Computing, University of Zagreb (FER). The goal is to examine positive and negative social experiences of playing games as well as whether there is a connection between negative experiences and the quality of life of players. Finally, the aim is to examine the attitudes of players towards cyber violence in video games. The research was conducted on a convenience sample of 50 FER students through a questionnaire.
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Hemlata Gangwar, Mohammad Shameem, Sandeep Patel, Alex Koohang and Anuj Sharma
Generative artificial intelligence (GenAI) can potentially improve supply chain management (SCM) processes across levels and verticals. However, despite its promise, the…
Abstract
Purpose
Generative artificial intelligence (GenAI) can potentially improve supply chain management (SCM) processes across levels and verticals. However, despite its promise, the implementation of GenAI for SCM remains challenging, mainly due to the lack of knowledge regarding its key drivers. To address this gap, this study examines the factors driving GenAI implementation in an SCM environment and how these factors optimize SCM performance.
Design/methodology/approach
A thorough literature review was followed to identify the drivers. The resultant model from the drivers was validated using a quantitative study based on partial least squares structural equation modeling (PLS-SEM) that used responses from 315 expert respondents from the field of SCM.
Findings
The results confirmed the positive effect of performance expectancy, output quality and reliability, organizational innovativeness and management commitment to GenAI usage. Further, they showed that successful GenAI usage improved SCM performance through improved transparency, better decision-making, innovative design, robust development and responsiveness.
Practical implications
This study reports the potential drivers for the contemporary development of GenAI in SCM and highlights an action plan for GenAI’s optimal performance. The findings suggest that by increasing the rate of GenAI implementation, organizations can continuously improve their strategies and practices for better SCM performance.
Originality/value
This study establishes the first step toward empirically testing and validating a theoretical model for GenAI implementation and its effect on SCM performance.