Search results

The purpose of this paper is to identify the risk factors that affect aquatic product quality in the “farming-supermarket docking” condition. This paper investigates how the investment scale can affect earnings and aquatic product quality assurance level. Also, it aims to determine an effective method for increasing aquatic product assurance level, coordinate the supply chain and improve management of the entire supply chain.

The authors construct a coordination model for quality risk control of the aquatic supply chain by simulating the model in a tilapia supply chain using the case study method. They applied Karush–Kuhn–Tucker conditions to analyze upstream enterprises (breeding base) and downstream enterprises (corresponding supermarket) under the conditions of sufficient or insufficient funds, Further, they consider the relationships among revenue, optimum quality assurance and investment scale at different capital positions; discuss the best cooperation conditions in four cases; and draw conclusions on ways to control quality risk.

The proposed coordination model is found to be effective in controlling aquatic product quality risk. The simulation results show that when the enterprise funds are sufficient, the sales prices, product freshness, quality assurance ability, collaboration and quality test ability have a positive influence on quality assurance level, whereas coefficient and price sensitivity have a negative influence on it. Additionally, it can obtain high-quality assurance levels and earnings in both breeding bases and supermarkets under the condition of adequate investment.

The study built a coordination model combined with the characteristics of the aquatic supply chain by adding the quality penalty mechanism, product freshness parameters and cost function in the “farming-supermarket docking” mode into the traditional principal–agent model. Research results are beneficial to enhancing the quality assurance level of the aquatic supply chain and improving the coordination level of the supply chain.

This study aims to test the effect of individual audit quality on career advancement the audit labour market.

This paper uses data on auditors from two collapsed audit firms in China, namely, Ruihua and Zhengzhong Zhujiang, and tests the effect of individual audit quality on career advancement in the audit labour market.

The baseline results show that high-quality audits promote auditors’ career advancement. Our results hold after a battery of robustness tests. Further analyses support our hypothesis, indicating that client retention and audit fees are positively related to auditors’ prior audit quality. The effect of audit quality on career advancement does not hold for auditors from sanctioned branch offices or for auditors with prior culpable clients, as shared reputation damage can weaken the effect of high audit quality. Furthermore, this paper investigates whether the reputation enhancement effect of high audit quality can be strengthened by auditor experience, the title of “senior auditor” and IPO auditing experience. We also show that clients and audit firms place more weight on the quality of audits conducted by auditors in competitive markets and auditors with engagements matched with industries.

Together, these findings indicate the vital role of individual audit quality in auditors’ career development in the audit labour market, consistent with the reputation rationale for audit quality.

The paper provides an overview of material helpful in placing the subsequent papers in context, as well as a summary of the research contributions made by the individual papers themselves.

We begin with a timeline of China’s Economic Reform, including both major events that permitted the opening and expansion of the nation’s economy, and important milestones of the historical movement. We then consider the impact of philosophy and culture (particularly, Confucianism and socialism) on China’s society and government, which leads naturally to certain observations regarding the political-economic model in which state-owned enterprises play a central role. In the final section, we briefly summarize the contents of the remaining papers.

The continuous impact of the pandemic and the downturn of the global economy have brought new challenges to the tourism industry. In this context, effectively attracting consumers and improving user stickiness are the top priorities of tourism platform companies. This study explores the impact of ethical concerns raised by new issues under the multi-governance environment on user stickiness. Based on the trust theory, the authors provide solutions for tourism platforms.

This study adopted a quantitative approach, gathering survey data via an online platform. A total of 400 participants were investigated, and 356 valid questionnaires were returned, with a recovery rate of 89%. Questionnaires that did not meet the inclusion criteria were excluded, leaving 298 valid responses.

Studies have found that consumers' ethical concerns about platform companies are key factors affecting user stickiness, and among these, consumer trust plays a mediating role. They have found that corporate social responsibility (CSR) behaviours help alleviate ethical concerns and improve trust in enterprises. At the same time, enterprises should properly control the number of platform collaborators, and excessive platform cooperation negatively moderates the impact of consumer ethical concerns on competence-based trust.

This study complements the deficiency of previous research with regard to ethical concerns in a multi-governance environment. These findings indicate that subject diversity exacerbates the negative impact of ethical concerns on consumer trust; however, CSR alleviates the impact of ethical concerns on consumer trust.