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This paper aims to improve the kinematic modeling accuracy of a spatial three-degrees-of-freedom compliant micro-motion parallel mechanism by proposing a modified modeling method based on the structural matrix method (SMM).

This paper analyzes the problem that the torsional compliance equation of the circular notched hinge is no longer applicable because it is subject to bilateral restrained torsion. The torsional compliance equation is modified by introducing the relative length coefficient. The input coupling effect, which is often neglected, is considered in kinematic modeling. The symbolic expression of the input coupling matrix is obtained. Theory, simulation and experimentation are presented to show the validity of the proposed kinematic model.

The results show that the proposed kinematics model can improve the modeling accuracy by comparing the theoretical, finite element method (FEM) and experimental method.

This work provides a feasible scheme for CMPM kinematics modeling. It can be better applied to the optimization design based on the kinematic model in the future.

There is an increasing popularity for the continuum robot in minimally invasive surgery owing to its compliance and dexterity. However, the dexterity takes the challenges in loading and precise control because of the absence of the shape tracking for the continuum robot. The purpose of this paper is to propose a new type of continuum manipulator with variable stiffness that can track the bending shape timely.

The low-melting-point alloy (LMPA) is used to implement the stiffness variation and shape detection for the continuum manipulator. A conceptual design for a single module is presented, and the principle of stiffness control based on the established static model is formulated. Afterward, a shape detection method is introduced in which the shape of the continuum manipulator can be detected by measuring the resistance of every LMPA. Finally, the effect of the proposed variable stiffness method is verified by simulation; the variable stiffness and shape detection methods are evaluated by experiments.

The results from the simulations and experiments indicate that the designed continuum manipulator has the ability of stiffness variation over 42.3% and the shape detection method has high precision.

Compared with conventional structures, the novel manipulator has a simpler structure and integrates the stiffness variation and shape detection capabilities with the LMPA. The proposed method is promising, and it can be conveniently extended to other continuum manipulators.

COVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related challenges. We refer to audit firms’ use of these two resources as audit firm informatization (AFI). It is important to understand whether AFI helps audit firms address challenges created by the pandemic. Thus, this study examines the impact of AFI on audit quality during the COVID-19 pandemic in China with a focus on IT human capital.

We use a mixed-methods approach. First, we perform multivariate regression analyses on archival data. Specifically, we investigate the relationship between IT human capital and audit quality and the two mechanisms (i.e. improved efficiency and reduced audit risk) underlying the relationship. We also investigate how this relationship is moderated by features of clients, audit firms and individual auditors. Then we use interviews to corroborate the results of our regression analyses.

Our analyses of archival data show that IT human capital positively affects audit quality through improved efficiency and reduced audit risk and that this positive impact is more pronounced for clients in non-manufacturing industries, those with a more opaque information environment, audit firms with greater industry coverage and individual auditors with less experience. Our interview data indicate that audit firms with more advanced AFI and a higher level of IT human capital in particular are less disrupted by the pandemic and are better able to use IT to address challenges associated with COVID-19. Furthermore, the results confirm that improved efficiency and reduced audit risk are the mechanisms through which AFI enhances audit quality. Finally, we identify issues associated with the use of IT.

This study is the first to investigate how IT human capital (and by extension AFI) influences audit quality in the context of the COVID-19 pandemic. Our findings should be of interest to practitioners and setters of auditing standards.

With the advancement of social economy, science and technology, nowadays, people face increasingly complex decision-making problems and ever-growing decision-associated information contents. Owing to the unique advantages of the evidence theory, evidence decision flow fits in well with the cognitive process of human beings, which provides us with an effective decision method. However, traditional evidence theories are built upon the one-dimensional evidence recognition framework, which merely reflects the reliability of information determined by evidence source and as such may fail to present the characteristic information of evidence source itself or the information required for the process of determining reliability. This greatly influences processes in decision-making, such as evidence processing and combination. This essay aims to propose a two-dimensional evidence-reasoning theory to address specific decision problems.

This article uses a two-dimensional evidence framework to reflect the process and characteristic information of evidence source based on the traditional evidence framework. As a result, evidence is processed and combined by two-dimensional modified information.

This research is of theoretical and practical significance by extending theoretical connotation, fully utilizing precise evidence information and therefore meeting the requirements of efficient and accurate decision-making performances.

The theory adds a two-dimension to modify and capture evidence on the basis of the traditional evidence framework. This proposal has significant theoretical and practical value to expand evidence theory and provides more accurate use of evidence information, higher efficiency and quality requirements and more precise decision-making.

The purpose of this paper is to examine the joint congruence effect of leadership styles and organizational culture on project members’ innovative behaviors in the construction projects setting.

The proposed hypotheses are tested using polynomial regression with a sample of 217 project managers and employees of different construction projects in China, and plotted through response surface analysis.

The results of polynomial regressions support the congruence effect hypothesis, indicating that more innovative behaviors of the project members could be elicited by a high level of congruence between transformational or transactional leadership styles and organizational culture. Furthermore, asymmetrical incongruence effects are found wherein project members with lower levels of innovative behaviors when project organizational culture is stronger as compared with when two leadership styles are at higher levels. Specifically, the condition is found under the innovation dimension of organization culture, but higher level of innovative behavior conversely displays when the harmony culture is weaker than two leadership styles.

The conceptual model and hypotheses are examined by analyzing cross-sectional and self-reported data collected in China. The findings could be further examined through multi-source or longitudinal, more systematic research.

The findings highlight the pivotal role played by the value congruence of leaders-organizations in motivating employees to be innovative in project organizations. This paper provides knowledge for project managers to help them understand whether and how project members’ innovative behaviors are better motivated by the fit or misfit between the styles of leadership and project organizational cultures. Besides, this study provides the approach or direction for the project leaders training.

This study is one of the first to examine the joint effects of leadership styles and organizational culture on innovative behavior based on the person-organization fit theory and from the perspective of value congruence.

This study aims to investigate the relationship between corporate social responsibility (CSR) and financial distress and the moderating effect of firm characteristics, auditor characteristics and the Coronavirus disease 2019 (Covid-19) in China.

The research question is empirically examined on the basis of a data set of 1,257 Chinese-listed firms from 2011 to 2021. The dependent variable is financial distress risk, which is measured mainly by Z-score. CSR score is used as a proxy for CSR. Propensity score matching, two-stage least square and generalized method of moments are adopted to mitigate the potential endogeneity issue.

This study reveals that CSR can reduce financial distress. Specifically, results show an inverse relationship between CSR and financial distress, more significantly in non-state-owned enterprises, firms with non-BigN auditor and during Covid-19. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature on CSR and financial distress, resulting in a more attractive corporate environment, improved financial stability and more crisis-resistant economies in China.

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

This study aims to deem the new policy – talk for environmental protection – promoted in the second half of 2014 to be the exogenous event and adopts PSM and DID to verify whether and how the central government’s mechanism of supervision of environmental enforcement improves firm environmental performance and reveals the micro effect and working mechanism of the supervision of environmental enforcement.

The researchers first select reasonable control groups for target districts by means of PSM, then apply DID to compare corporations in the treatment group with those in the control group for the change of environmental performance before and after the talk for environmental protection, so as to evaluate the micro-level effect of such talks on corporate environmental performance; after that, the research examines the working mechanism of such talks on corporate environmental performance; then, it goes a step further to find out the environmental impact of such talks on corporations of different natures of property right.

It is found from the research that the talk for environmental protection will effectively improve the environmental performance of corporations in the target districts, and the improvement of environmental performance in state-owned corporations in the target districts will be more evident. However, such improvements, to a certain extent, are achieved by reducing the output value, and corporations do not increase environmental investments from a long-term perspective.

First, the targets of the talk for environmental protection are mainly principals of municipal governments, but the research expands the scope to the whole province due to the small sample at the municipal level. Despite evidences showing that such a pressure of supervision impacts the whole province, the results obtained based on the data at the municipal level will be accurate. Second, the research selects a relatively short research period. Third, due to the limited data on corporate environmental performance in China, the research selects only listed companies from key monitored and controlled firms by state.

First, for the central government, environmental policy making is not the end of its job; it shall also supervise local governments’ work at environmental governance and properly handle its relationship with local governments. Second, for the local governments, in the course of implementing environmental policies, they should not only strengthen law enforcement but keep the continuity of law enforcement to avoid moving law enforcement. Third, in the long run, corporations must start from the source of production to enhance environmental governance and make cleaner production, so as to keep boosting corporate competitiveness and their ability of fighting risks.

First, the research innovatively provides empirical evidence about the effect of China’s supervision of environmental enforcement. Previous studies on this topic are mostly theoretical discussions only, while this research makes the talk for environmental protection the exogenous event about the supervision of law enforcement and achieves breakthroughs in empirical studies of administrative enforcement supervision. Second, the research pushes the studies on the implementation effect of environmental policies from a medium level to a micro level. Third, the research achieves some breakthroughs in the data for measuring corporate environmental performance.

Entrepreneurial passion is constantly considered a core driver of the entrepreneurial process. In reality, however, many passionate entrepreneurs still fail to persist in their ventures. Whether entrepreneurial passion negatively affects entrepreneurial persistence is not well known. The current study explores how entrepreneurial passion inhibits entrepreneurial persistence based on self-regulation theory. The moderating role of the perceived entrepreneurial institutional environment on the relationship is further investigated.

The study collected data from 200 entrepreneurs using a two-stage questionnaire. In the first stage, demographic information was obtained from the respondents, and their entrepreneurial passion, self-regulatory assessment mode and perceived entrepreneurial institutional environment were measured. Three months later, in the second stage, entrepreneurial persistence was evaluated.

The results show that entrepreneurial passion has a positive effect on self-regulatory assessment mode. Further, self-regulatory assessment mode negatively impacts entrepreneurial persistence and mediates the negative relationship between entrepreneurial passion and persistence. In addition, the greater the perceived level of the entrepreneurial institutional environment is, the weaker the positive association between entrepreneurial passion and self-regulatory assessment mode and the weaker the mediating effect of self-regulatory assessment mode on the relationship between entrepreneurial passion and entrepreneurial persistence and vice versa.

This paper clarifies the unknown negative effects of entrepreneurial passion, contributes to the theoretical relationship between the constructs of entrepreneurial passion and persistence and provides insights for decision-making by entrepreneurs, government and venture capital institutions.

Corporate social responsibility (CSR) practices frequently result in increased costs for Chinese international contractors (CICs), where profitability is the primary objective; therefore, internal corporate drivers and external pressures play a crucial role in encouraging them to engage in sustainable CSR practices. This study systematically examines the dynamic impact of internal and external stakeholders on the CSR practices of CICs.

This study adopted a structural equation model (SEM) to identify and validate a correlation between stakeholders and CSR practices. Standardized causal coefficients estimated in SEM were used to construct a fuzzy cognitive map (FCM) model to illustrate the effect of stakeholders on CSR practices with linkage direction and weights. Predictive, diagnostic, and hybrid analyses were performed to dynamically model the variation in stakeholders on the evolution of CSR practices.

The empirical results demonstrate that (1) employee participation in CSR has the greatest impact on CSR practices, followed by CSR strategies, partner and customer expectations, and finally government regulations. (2) In the early stage of CSR fulfillment, CSR strategies have the greatest influence on CSR practices; in the later stage of CSR fulfillment, employee participation in CSR has the greatest influence on CSR practices. (3) In the long run, the most effective and economical integrated interventions are those that address employee participation in CSR, partner expectations and customer expectations, and intervention in CSR strategies is needed if the level of CSR practice needs to be improved in the short term.

This study contributes to the research on the influence mechanisms of CSR practices of CICs and systematically analyzes their dynamic influence on CSR practices of CICs from the perspective of stakeholders.