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This paper aims to study the influence of different seal structure parameters and working conditions on the air-oil two-phase flow characteristics and leakage characteristics of the seal cavity in the bearing cavity of the aero-engine spindle bearing tester.

In this paper, the VOF method and RNG k-ε turbulence model are used to explore the flow characteristics and leakage characteristics of the labyrinth seal cavity of an aero-engine spindle bearing tester under the condition of air-oil two-phase flow.

The distribution of the lubricating oil is related to the sealing clearance and the air-oil ratio. The amount of oil leakage increases with increasing of sealing chamber clearance, air-oil ratio and inlet velocity and decreases with increasing curvature and speed. The amount of air leakage increases with sealing clearance and inlet velocity.

In comparison to the pure air-phase flow field, the air-oil two-phase flow field can more accurately simulate the lubricating oil flow in the sealing chamber.

This paper investigates the spillover effect of firms’ social media engagement with investors on consumption market performance and examines the impact of balanced/imbalanced social media stakeholder engagement strategies on firms’ consumption market performance.

The study employs multi-source secondary data covering 3,856 quarterly observations of 188 firms in the Chinese retail industry over six years (2015–2020). Polynomial regression analysis and response surface methodology are used to test the hypotheses.

The study reveals that firms’ social media engagement with investors has a positive spillover effect on consumption market performance. Additionally, the authors find that a balanced social media engagement strategy, which allocates resources evenly between consumers and investors, is more likely to optimize firm performance than an imbalanced strategy.

The research reveals cross-stakeholder spillover effects of social media engagement, introduces balanced/imbalanced engagement strategy concepts and extends the balanced marketing perspective to the social media context, providing guidance for firms to optimize their social media strategies.

This paper aims to provide a full introduction, new classification, comparison and investigation of the challenges as well as applications of layerless 3D printing, which is one of the industry 4.0 pioneers.

Given the significance and novelty of uniform 3D printing, more than 250 publications were collected and reviewed in an unbiased and clear manner.

As a result, the majority of uniform parts printed in polymer form are known up to this point. In a novel division for better researchers’ comprehension, uniform printing systems were classified into three categories: oxygen inhibition (OI), liquid lubrication (LL) and photon penetration (PP), and each was thoroughly investigated. Furthermore, these three approaches were evaluated in terms of printing speed, precision and accuracy, manufacturing scale and cost.

The parameters of each approach were compared independently, and then a practical comparison was conducted among these three approaches. Finally, a variety of technologies, opportunities, challenges and advantages of each significant method, as well as a future outlook for layerless rapid prototyping, are presented.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

The study aims to explore how knowledge creation helps accounting scholars in developing accounting-entry systems (AeS) in their research domain.

The authors conducted a systematic literature review to gather 474 artifacts from 1923 to 2023. Data mining techniques created a knowledge dashboard to achieve the study’s objectives.

This study confirms that accounting-entry systems (AeS) are integrating with technological structures, requiring the transfer of accounting knowledge. Schools play a crucial role in enhancing AeS knowledge. This involves transferring knowledge through research and method development, which is applied in professional accounting practices. Additionally, the study reveals that artifacts often highlight the environment, art, and mathematics aspects essential for developing AeS knowledge within the triad construct. Afterward, technological aspects became increasingly important in the digitalization era, expanding the triad construct.

Theoretical implications indicate that the use of knowledge dashboards in foresight studies can lead to innovation in accounting. Practical implications suggest that accounting professionals and knowledge engineers can collaborate to develop technology-driven accounting solutions that are compatible with contemporary information systems.

The study developed a data mining protocol to analyze the shift and evolution of knowledge. This protocol can be used and assessed in future research. It introduces a knowledge dashboard to aid in forecasting accounting and information systems research topics. The AeS journey outlines key events to elucidate the knowledge transition. The AeS evolution demonstrates how the triad construct emphasizes the need for a substantive shift, leading to knowledge creation.

This study employs knowledge dashboard visualizations to explore the progress of AeS through social reproduction events and evolution values. The AeS journey illustrates the shift in knowledge, focusing on social reproduction events. The evolution of AeS implicitly demonstrates the change in knowledge substance by creating a dyad and triad to explain knowledge creation.

Building a smart city is a necessary path to achieve sustainable urban development. Smart city public–private partnership (PPP) project is a necessary measure to build a smart city. Since there are many participants in smart city PPP projects, there are problems such as uneven distribution of risks; therefore, in order to ensure the normal construction and operation of the project, the reasonable sharing of risks among the participants becomes an urgent problem to be solved. In order to make each participant clearly understand the risk sharing of smart city PPP projects, this paper aims to establish a scientific and practical risk sharing model.

This paper uses the literature review method and the Delphi method to construct a risk index system for smart city PPP projects and then calculates the objective and subjective weights of each risk index through the Entropy Weight (EW) and G1 methods, respectively, and uses the combined assignment method to find the comprehensive weights. Considering the nature of the risk sharing problem, this paper constructs a risk sharing model for smart city PPP projects by initially sharing the risks of smart city PPP projects through Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to determine the independently borne risks and the jointly borne risks and then determines the sharing ratio of the jointly borne risks based on utility theory.

Finally, this paper verifies the applicability and feasibility of the risk-sharing model through empirical analysis, using the smart city of Suzhou Industrial Park as a research case. It is hoped that this study can provide a useful reference for the risk sharing of PPP projects in smart cities.

In this paper, the authors calculate the portfolio assignment by EW-G1 and construct a risk-sharing model by TOPSIS-Utility Theory (UT), which is applied for the first time in the study of risk sharing in smart cities.

This systematic review comprehensively examines corporate political contributions (CPC), exploring their antecedents, evolving mechanisms and diverse organizational outcomes. It offers a holistic understanding of the business–politics relationship and proposes a managerial decision-making framework for strategic CPC engagement. The study also identifies gaps in the literature and suggests future research avenues.

This study employs a systematic review process to assess the CPC literature. Utilizing leading journals and databases like Web of Science, Scopus and EBSCO, we apply rigorous screening criteria to select 72 relevant papers critically analyzed using the “Antecedents-Phenomenon-Consequences” framework.

The research identifies two primary dynamics influencing CPC: “essential need” for firm survival and “elective choice.” It reveals that CPC strategies impact various firm performance metrics, including market returns, operational performance and policy outcomes. Research is concentrated in the US, with a limited focus on developing economies. Future research should focus on industry-specific studies, timing of contributions and cross-national comparisons.

This paper provides managers with a comprehensive framework for CPC engagement, helping them navigate political dynamics, optimize contributions and enhance firm performance while maintaining ethical and strategic considerations.

This paper systematically reviews the complex political strategy of CPC, providing a nuanced understanding of how CPC operates across different countries and contexts. It offers academics and professionals insights to develop robust theories and make informed decisions in a modern, complex business environment.

This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental-Social-Governance) scores. The polluting level of a company is examined for its potential moderating effect.

The focus is on the S&P 500. A structural equation model (SEM) is proposed that considers the effects of governance board constructs on the voluntary disclosure of social information (S-score) mediated by the voluntary disclosure of environmental information (E-score). The model is fit separately for two groups of companies (high-polluting and low-polluting), and the path coefficients are compared.

Consistent with prior research, board independence, gender diversity, and size positively impact voluntary environmental disclosure; board age is found to have a significant but negative effect. The estimated path coefficient from E-score to S-score is strong, positive, and significant; environmental disclosure fully mediates the relationship between corporate governance and social disclosure. This path coefficient is significantly greater for those companies in the high-polluting group.

The findings indicate that high-polluting companies may engage in increased voluntary disclosure of social information as reputation insurance. E-score fully mediates the relationship between corporate governance and S-score more strongly for high-polluting companies, suggesting this group is more likely to engage in and report on socially responsible behaviors to deflect attention away from environmental performance (i.e. greendeflecting).

This study examines how leaders’ narcissistic rivalry (LNR) affects the in-role performance (IRP) and proactive customer service performance (PCSP) of employees in the hospitality industry. Specifically, this study investigates the mediating role of psychological distress and the moderating role of locus of control (LOC) in the aforementioned relationships.

This study administered a multi-wave, multi-source questionnaire survey with 323 employees working in 11 full-service hotels in China. Statistical analyses were performed using the PROCESS macro in SPSS 26 software and structural equation modeling using Mplus 8.3 software.

The authors' results suggest that LNR can negatively affect hospitality employees’ IRP and PCSP and that these relationships are mediated by psychological distress. Additionally, the impact of LNR on psychological distress can be lessened by internal LOC.

This study contributes to the literature on leader narcissism by investigating how LNR affects IRP and PCSP among hospitality employees. Drawing on conservation of resources theory, this study also identifies a novel mediating mechanism (psychological distress) connecting LNR to hospitality employees’ service outcomes. Furthermore, this study reveals the moderating role of LOC in the relationship between LNR and psychological distress.

Taking tournament and agency theories as theoretical bases, this study aims to examine whether and when industry tournament incentives affect corporate social irresponsibility (CSiR).

This study focuses on publicly listed companies in China from 2003 to 2018, with a total of 26,638 observations across 3,013 firms. Based on this dataset, the study employs a high-dimensional fixed effects model to empirically investigate the impact of industry tournament incentives on CSiR. Additionally, it explores the moderating effects of founder chief executive officers, multiple large shareholders and state-owned enterprises on this relationship.

This study demonstrates that industry tournament incentives have a significant positive impact on CSiR. Additionally, the findings reveal that founder-chief executive officers and multiple large shareholders weaken the above relationships, whereas state-owned enterprises have no moderating effect on the above relationships.

By analyzing and testing the relationship between industry tournament incentives and CSiR for the first time, this study contributes to the literature on industry tournament incentives, the CSiR literature and tournament theory.