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The problem of optimal design of pressure vessel heads to maximize limit load behaviour is presented. Incremental elasto‐plastic analysis is used and a formulation based on the finite element method is presented whereby an approximate design model is generated which can be optimized via sequential programming. Results are presented for torispherical head shapes and tables are provided in order to evaluate the influence of different geometrical forms on limiting pressure loads. The method is generally applicable and can be applied to the design of components which are required to exhibit limited plastification under increasing load.

The purpose of this paper is to present an assessment of the ability of combined finite and slab element method (FSEM) for analyzing the wire flat rolling process.

Using the FSEM, the effective strain field of flat rolled wire is predicted for different reductions in height and frictional conditions. The validity of the method is assessed by performing the Vickers microhardness measurements on the flattened wire cross section. Also, the creation of macroscopic shear bands in cross section of the flat rolled wire is investigated and confirmed by microhardness and metallographic examinations. Moreover, the lateral spread and width of contact area are predicted by the FSEM for different reductions in height and frictional conditions.

The FSEM and microhardness results show the minimum and the maximum effective strains at the round edge and center of the flattened wire, respectively. Also, the results show the bands of maximum effective strain at cross section of the flattened wire, i.e. macroscopic shear bands.

This paper can be useful in rolling industries to produce electronic parts, various springs, trolley cables, piston rings, and guide rails.

The paper shows the applicability of the FSEM for calculating the effective strain field and geometry of wire after wire flat rolling process.

To provide a selective bibliography for researchers working with bulk material forming (specifically the forging, rolling, extrusion and drawing processes) with sources which can help them to be up‐to‐date.

A range of published (1996‐2005) works, which aims to provide theoretical as well as practical information on the material processing namely bulk material forming. Bulk deformation processes used in practice change the shape of the workpiece by plastic deformations under forces applied by tools and dies.

Provides information about each source, indicating what can be found there. Listed references contain journal papers, conference proceedings and theses/dissertations on the subject.

It is an exhaustive list of papers (1,693 references are listed) but some papers may be omitted. The emphasis is to present papers written in English language. Sheet material forming processes are not included.

A very useful source of information for theoretical and practical researchers in computational material forming as well as in academia or for those who have recently obtained a position in this field.

There are not many bibliographies published in this field of engineering. This paper offers help to experts and individuals interested in computational analyses and simulations of material forming processes.

This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings management (REM) measured by inventory overproduction, discretionary expenses reduction and sales manipulation.

The research uses a multiple regression analysis to examine the association between internal control and REM. The years 2010-2015 are used as analysis period by focusing on the French context. Three panel data are applied to the companies belonging to the Cotation Assistée en Continu (CAC) 40 index for the entire study period.

The results show that high internal control index has a negative impact on the REM and that better internal control indeed makes financial reporting more credible to investors. Further, the results demonstrate that control environment, risk assessment, control activities and monitor are the components that mainly affect REM.

The results contribute to the literature dealing with the relationship between internal control quality and REM by shedding light on the importance of internal control quality in improving information quality in the French context. Moreover, this study is using a quantitative measure of the internal control quality while much of the prior literature uses material weaknesses to estimate the effectiveness of internal control system.

Recent requirements for drive systems in robotic technology, mainly for their performance, performance and weight ratio, compactness with minimal internal structure and with the integration of main functional parts, lead to intensive application of new, non‐traditional solutions. One of the possible approaches to a non‐traditional solution of drive systems in robotic technology is the application of pneumatic artificial muscle (PAM). The purpose of this paper is to review the designs and applications of the under‐pressure artificial muscle (UPAM) and the creation of non‐standard modules for robotic technology based on PAM.

Certain part of the disadvantages of an over‐pressure PAM can be solved by the use of an UPAM. As a performance output, UPAM principle guarantees linear movement along the axis with relevant traction force. This UPAM demonstration is evaluated as the drive in mechanic constructions.

Theoretical calculations, which have been performed, as well as experimental tests and evaluations of the model of this muscle have confirmed an agreement with theoretical relationships valid for PAM generally. The module TMPAM with lengthening action element is principally based on the change of input pressure energy, shape and volume change of action element into output mechanical (power, kinetic) energy. The analysis of the results of measurements (set of measurements, four samples of action element) of the given relationships allows to say that the tractive power F and the lift grow with the change of geometric arrangement of the action element in the box of the driving unit. The output parameters of the TMPAM can be regulated by the number of action elements integrated in the unit (creating two‐element and more‐elemnet parallel sets).

The UPAM maintains all advantages of the principle and recent constructions of the PAM, as well as lightness and compactness of the design. The results confirm that this construction principle of the translation modules is suitable mainly for small lifts, lower load and movements, where even, soft motion is required.

On the basis of author's own solutions of the underpressure artificial muscle (UPAM, original patent) and non‐traditional translation module (TMPAM, original design), the paper evaluates and generalizes the findings obtained from the use of PAM in robot construction.

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the real estate industry; social services; and communication and cultural. The regression analysis is used to test the hypotheses. The two-stage least squares technique is used to check for endogeneity issues.

The study finds that firms are less likely to manage real earnings when they have more robust IC and FDR. Likewise, companies with weak ICs are more likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector for the importance of its role in the economy.

There are some limitations for the researcher when performing any research, and this study is no exception. Researchers are urged to take these circumstances into consideration when generalizing or comparing the results because the methods used to calculate the measurement variables in each study may differ somewhat from those used in other research. In addition, expanding the current research design to incorporate additional nations may be an area of interest for future research and could aid in evaluating the effects of nation-specific elements (such as inflation, culture, legal systems and political considerations) on the usefulness of IC and decreasing FDR. Second, the current study focuses on the impact of IC and FDR on REM; this paper does not dissect the “black box” of IC and consider how each element affects earnings management. Future research may need to focus specifically on how effective IC would affect earnings management and precisely what IC mechanisms would discourage the management of earnings.

Helping companies listed in China to make decisions and improve investors’ vision of the results of real companies’ businesses, as well as helping management to avoid falling into debt risk and the consequent effects and manipulation of earnings.

By highlighting the significance of IC and debt risk in enhancing information quality in China, the results contribute to the body of work examining the relationship between IC, FDR and REM. In addition, this study uses a CEO’s education to moderate this link.

The purpose of this paper is to provide a comprehensive review of the literature that links auditor’s industry specialization (AIS) and audit fees (AFs) in order to clarify the puzzle of published results and provide overall conclusions that would help in future research.

To achieve this goal, the authors applied meta-analysis techniques in order to summarize, quantify and evaluate the published data related to the association between AIS and AF.

The meta-results are more robust when the proxy for AIS is the audit firm’s market share above 20 percent or the audit firm is jointly the national and city leader. For US-based studies, results are homogeneous in the post-SOX period. This is likely due to the higher demand for specialized auditors. The authors found positive and homogeneous results in the upper and lower market segment, which led to the conclusion that the bargaining power of the big auditees does not fully counteract the higher auditor specialization costs. Although the authors identified a publication selection bias, a specialization coefficient of around 2.0 percent was estimated.

The conclusions are relevant for those researchers that would benefit from a structured and systematic review of the published results. The outcomes help to understand the somehow contradictory empirical evidence and to provide solid foundations for future hypothesis developments. This contribution is also relevant for the regulatory bodies, always watchful of audit market behavior and the evolution of audit prices.

Ofrecer una revisión de la literatura que vincula la especialización industrial del auditor y los honorarios de auditoria, con el objetivo de esclarecer el actual puzzle de resultados y suministrar conclusiones generales que faciliten investigaciones futuras.

Para conseguir este objetivo, aplicamos técnicas de meta-análisis que resumen, cuantifican y evalúan los datos publicados relativos a la asociación entre la especialización industrial del auditor y los honorarios de auditoria.

Resultados – Nuestros meta-resultados son más robustos cuando se identifica a una firma auditora como especializada si en ese sector industrial, o bien su cuota de mercado es superior al 20% o bien es la firma líder tanto en el ámbito de ciudad como nacional. En aquellos estudios desarrollados en EEUU, los resultados son homogéneos sólo en el periodo post-SOX, debido probablemente a que dicha ley generó una mayor demanda de auditores especializados. También encontramos que existe prima por especialización y resultados homogéneos tanto en el segmento de mercado inferior como superior, por lo que concluimos que el poder de negociación de los clientes mayores no compensa totalmente los mayores costes de especialización. Aunque identificamos un sesgo de selección en la publicación, estimamos que el coeficiente de especialización es aproximadamente del 2%.

Nuestras conclusiones son relevantes para aquellos investigadores que necesiten una revisión estructurada y sistemática de los resultados publicados, puesto que ayudan a comprender resultados previos aparentemente contradictorios y facilitan el desarrollo de futuras hipótesis de investigación. Esta contribución también es relevante para los organismos reguladores, siempre pendientes del comportamiento del mercado de auditoría y de los precios de este servicio.

Existing studies have shown that all kinds of audit risks greatly affect audit pricing for accounting firms. However, it is still unclear whether environmental risks caused by environmental violations lead to a high audit fee. This study aims to investigate whether accounting firms raise audit fees after client firms have violated environmental regulations or have been punished for such violations.

This study selects listed firms with environmental violations between 1994 and 2018 as the treatment sample and match the treatment group with a control group of firms from the same industry, of similar asset size and with no environmental violations for the same time period. Then, this study constructs a difference-in-difference (DID) model to explore the impact of firm environmental violations (or punishment for environmental violations) on the audit pricing.

This study finds that accounting firms tend to raise audit fees after client firms have violated environmental regulations or have been punished for such violations, and this increasing effect is different due to environmental regulation intensity, regional span and internal control defects. Further evidences show that environmental violations influence audit fees through financial restatement, whereas environmental punishments impact audit fees through earnings management and risk-taking.

This study enriches the literature on determining factors of audit fees and economic consequences of environmental violations and provides empirical supports to understand the pricing behavior of accounting firms.

This paper aims to highlight the role and impact of corporate governance in combating fraud by drawing on insights from the literature, identify gaps in the literature and suggest new directions for future research.

The paper is based on a comprehensive general literature review using multiple search engines and databases.

This paper finds that effective corporate governance can help reduce fraud risk, prevent fraud and detect fraud, particularly corporate fraud, insider fraud and asset diversion. Some companies use corporate governance mechanisms to bolster their reputation following fraud detection. Ineffective corporate governance increases fraud risk, provides the opportunity for perpetrating fraud and reduces the likelihood of fraud detection. The paper sheds light on several governance mechanisms that could help in mitigating fraud risk, as reported in the literature. The paper categorises these governance mechanisms into four broad governance aspects, including board leadership and the role of ethics; (b) board characteristics, composition and structure; ownership structure; accountability. The paper proposes a guide summarising these broad fundamental governance aspects, including specific anti-fraud controls and examples of how organisations could enhance ethical cultures and the tone at the top.

To the best of the author’s knowledge, this is the first paper to elucidate the role of corporate governance in countering fraud and develop guidance in this area. The proposed guidance could be helpful to businesses leaders, policymakers, researchers and academics alike.

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.