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Heterogeneous risk disclosure has been proven to improve the efficiency of new stock issuance, but excessive risk disclosure during the IPO may lead to irrational underestimation of the company, which is different from the original intention of management's detailed disclosure. Therefore, this study aims to examine the impact of IPO heterogeneous risk disclosure on earnings management motivations from the information transfer perspective of earnings management.

The sample includes 2,000 listed companies listed firms on Shanghai and Shenzhen Stock Exchanges from 2007 to 2022. This study uses the pretrained ERNIE model to measure text similarity in the prospectus to measure the heterogeneity of IPO risk disclosure.

This study empirically finds that heterogeneous IPO risk disclosure suppresses the opportunistic motivation of earnings management because managers tend to use earnings management to leverage information transmission functions. Such an effect is more pronounced in firms with higher analyst attention, lower marketization levels and non-state-owned. And heterogeneous risk disclosure may inhibit management’s over-investment behavior, thereby reducing the possibility of management engaging in opportunistic earnings management. Besides, price discounts are used to distinguish opportunistic and non-opportunistic earnings management and carry out a quasi-natural experimental design to demonstrate that marketization can enhance the relationship between heterogeneous risk disclosure and earnings management.

This study contributes evidence regarding the economic consequences of managerial earnings management behavior related to heterogeneous IPO risk disclosure. It supports highlighted firms in the IPO risk information disclosure to mitigate potential adverse outcomes through earnings management. This contributes to the literature and enhances information transparency in the capital market, fostering the healthy development of China’s capital market.

To modernize budgeting system is a challenge issue in many developing countries. To some scholars (Schick, 1998a, 1998b; Ma, 2009a), developing countries must first put into place basic budgetary controls before moving to more advanced models of budgeting. This approach of “basic first,” however, is questioned by others (e.g., Andrew, 2006). Drawing on China's recent budget reforms, this essay reconfirms the validity of the “basics first” approach. In China, budget reform since 1999 has begun to install budgetary controls for state finance, leading to an enhancement of budgeting capacity and financial accountability. However, governments at the same time have begun to be plagued by the unexpected problem of delays in spending and the accumulation of significant underexpenditures. Contrary to what many people may believe, we contend that this somewhat odd problem arises not because the new budgeting system has exercised too much control but rather because the new system is not yet effective in exerting budgetary controls.

This paper aims to answer the following two research questions: Do corruption cases present different features before and since the new administration in China? How are criminal penalties affected by these corruption features?

The investigation is based on the online disclosure of 269 state corruption audits and their consequences, which have been made public by China’s National Audit Office since 2011. By manual coding, these official reports were analyzed, and an appropriate-sized sample of corruption cases was chosen. The authors then adopted Welch’s t-test and regression model methods to test the research hypotheses relevant to the two research questions.

The authors find that larger embezzlement or bribery amounts and more organizational corruption cases have been detected and punished since the anti-corruption campaign was launched by the new administration. They also conclude that significantly tougher criminal penalties were given to corruption cases involving large monetary amounts, that bribery cases were more harshly punished compared to other occupational crimes and that individual perpetrators received tougher criminal penalties than organizational criminals. In addition, the authors observe a trend that criminal penalties for corruption have been increasingly harsher in recent years.

The limitations of this study are quite clear as the Chinese corruption cases in this sample only include state corruption audit cases and does not refer to high-profile corruption cases investigated by the Central Commission of Discipline Inspection. However, this study suggests that state corruption audit results are a good research sample, which can be used to extend empirical tests to archival data acquired from state audit practices and can encourage more studies on public sector auditing and occupational financial crime.

State corruption audits can be an effective approach to successful anti-corruption campaigns, and the conclusions can be useful to policy makers and legislators in China and other developing countries.

This paper bridges some gaps in the existing financial crime literature. First, this study on corruption features is located within the context of a political administrative change; second, the state audit is highlighted as a supervising agency in the anti-corruption campaign; and third, the authors’ contribution adds to the empirical testing of data sets of state corruption audits within the existing financial crime literature.

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions.

The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence.

The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities.

The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption.

The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability.

This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.

Purpose: The public health burden caused by tobacco is heavy among first-generation Chinese immigrant men whose home country has significantly higher smoking rates than the United States. The current study is part of a larger effort to pilot an mHealth tobacco cessation intervention using MMS (graphic) mobile phone technologies to target East Asian immigrant populations. Grounded in the Extended Parallel Process Model (EPPM), our specific aims were to determine what message themes, level of graphic intensity, and types of efficacy information are most appropriate and useful for mHealth interventions targeting this population.

Methodology/Approach: A qualitative study utilizing a series of focus groups (k = 5) was conducted with male adult smokers who were born in China and currently reside in the United States. The primary aim of the focus groups was to solicit reactions to a series of preliminary messages developed by the research team. A secondary aim was to gauge receptivity to the use of MMS as a vehicle for smoking cessation intervention. Participants (n = 32) were recruited from local Chinese communities in a large Mid-Atlantic metropolitan area.

Findings: Opinions about different message strategies were mixed. However, participants tended to rate messages more positively when they focused on the impact of smoking on family and loved ones, particularly children. Messages with fear-arousing images were also perceived to be effective at low frequency of exposure, but there were concerns that they may backfire at high exposure. Awareness of and interest in Quitline were low, and concrete quitting tips were perceived as more effective. Participants reported a preference for receiving messages a few times a week, and an MMS message platform was generally preferred to WeChat (a Chinese social media platform).

Implications: Our results suggest that graphic MMS messaging holds promise as an effective intervention method for this population and that EPPM is an appropriate framework to develop, test, and analyze mHealth intervention messages. While messages that focused primarily on impact on children, health, and specific quitting tips were generally found to be more effective, a mix of different types of messages that address a wide range of issues may be most appropriate for this population.

Originality/Value: This study is the first to explore the utility of graphic text messaging as an intervention method to promote smoking cessation among male Chinese immigrants. Findings from the study provide important insights for future intervention work targeting this underserved population.

In order to extend the application of the original octagonal Goodman–Smith fatigue limit diagram, which is commonly used for the evaluation of structure fatigue stress in engineering, a modification of it is proposed for the structure made of S355 steel (commonly used in high-speed electric multiple units (EMUs) bogie frame).

The modification is made based on Deutscher Verband für Schweißen und verwandte Verfahren e. V. (DVS) 1612 standard and the γ-P-S-N curve, with consideration of the fatigue evaluation requirements of different survival rates and confidence levels. The verification of the modification is performed for three welded joints and for the comparison with the experimental data.

The results indicate that the design survival rate, the design safety margin and the fatigue stress evaluation of welded joint types are all improved by using the modified diagram.

There are relatively few studies on modifying octagonal Goodman–Smith fatigue limit diagram. In this paper, a modified diagram is proposed and applied in order to ensure the safety and durability of key welded structures of rail vehicles.

This study aims to enhance the bioavailability and antioxidant function of vitamin E (VE) by combining it with inositol and choline, exploring their synergistic effects and underlying mechanisms.

An oxidative stress model in mouse hepatocytes was established using hydrogen peroxide to assess the antioxidant effects of combined VE, inositol and choline treatments. Cell viability, the levels of reactive oxygen species (ROS) and malondialdehyde (MDA) and antioxidant enzymes, including superoxide dismutase (SOD) and catalase (CAT), were measured to evaluate protective effects. α-Tocopherol (α-T) and α-tocopherol transfer protein (α-TTP) levels were assessed to determine VE bioavailability. Transcriptome sequencing was conducted to identify gene expression changes and pathways impacted by the treatment.

An optimal oxidative stress model was established with 641 µM hydrogen peroxide for 6 h. The combination of 20 µM VE, 1.5 mM inositol and 0.3 mM choline significantly improved cell viability, reduced ROS and MDA levels and increased SOD and CAT activities, indicating enhanced antioxidant protection. In addition, α-T and α-TTP levels were higher with this combination, suggesting improved VE bioavailability. Transcriptome analysis revealed that the treatment modulated key pathways linked to inflammation, cancer and lipid metabolism, particularly impacting interleukin-17 and nuclear factor kappa-light-chain-enhancer of activated B cells signaling, cytokine interactions and the alcoholic liver disease pathway.

This study demonstrates a novel approach for improving VE’s bioavailability and effectiveness through its combination with inositol and choline, providing insights that could inform antioxidant therapies and liver health interventions.

This study adopts the perspective of dynamic capabilities to investigate influencing factors and proposes improvement strategies of supply chain resilience of prefabricated construction.

The structural equation model (SEM) is used to identify and verify the relationship between factors influencing supply chain resilience of prefabricated construction from the perspective of dynamic capabilities. The system dynamics (SD) model is constructed to dynamically simulate the specific effects of different influencing factors.

Results indicate that: (1) An evaluation index system for supply chain resilience of prefabricated construction containing five first-level indicators and 36 second-level indicators is constructed; (2) Ability to anticipate, ability to respond, ability to adapt, ability to recover and ability to learn are positively correlated with the supply chain resilience of prefabricated construction and (3) ANT3 (information system), RES1 (quick response), ADA3 (buffer stock) and LEA4 (trust) are the most leading factors influencing supply chain resilience of prefabricated construction over time.

This study fulfills the need for an in-depth exploration of the various influencing factors on supply chain resilience of prefabricated construction from the perspective of dynamic capabilities. Furthermore, this study provides improvement strategies to enhance supply chain resilience of prefabricated construction in China.

Innovative behavior is a microfoundation of an organization’s innovation. Knowledge workers are the main creators of innovations. With the boundaries between work and family becoming increasingly ambiguous, the purpose of this study is to explore how the work–family conflict affects knowledge workers’ innovative behavior and when such a conflict arises.

To test the theoretical model, this study collected data from a time-lagged matched sample of 214 dual-career couples. The data were analyzed with the bias-corrected bootstrapping method.

The results of this study showed that work-to-family conflict had not only a direct negative effect on knowledge workers’ innovative behavior but also an indirect effect through spouses’ within-family emotional exhaustion and knowledge workers’ family-to-work conflict. If wives’ gender role perceptions are traditional, then the indirect serial mediating effect is weakened, but if such perceptions are egalitarian, then the mentioned effect is aggravated.

In terms of organizational implications, managers could alter their approach by reducing detrimental factors such as work–family conflict to improve knowledge workers’ innovative behavior. Emotional assistance programs for both knowledge workers and their spouses can be used to prevent the detrimental effect of work–family conflict on innovative behavior. As to social implications, placing dual-career couples into a community of likeminded individuals and promoting their agreement on gender role identity will greatly reduce the negative effects of work–family conflict.

Starting from the perspective of the behavior outcome of knowledge management, this study advances the existing knowledge management literature by enriching the antecedents of knowledge workers’ innovative behavior, illuminating a spillover–crossover–spillover effect of work–family conflict on knowledge workers’ innovative behavior and identifying the boundary condition of this transmission process.

This systematic review sought to examine the research body on acquisitive offending among female offenders, specifically exploring what factors may take females closer towards engaging in acquisitive offending and what factors may support desistance from this behaviour.

A systematic review was conducted, using the recommended guidelines of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses. A total of 8,129 initial articles were identified from the search terms, 77 articles were deemed suitable to meet the inclusion criteria and are explored in the results section. Papers were screened for quality appraisal and risk of bias.

Ten factors were identified that took females closer towards offending. Five factors were identified that took females away from offending. Based on the findings, four typologies of female acquisitive offenders were identified: short-term orientation (adolescent); mental health orientation; life-course persistent (theft); and acquisitive diversity (including robbery and burglary).

Future research would benefit from exploring a more rich understanding of the mechanisms that underpin why females engage in acquisitive offending and what factors contribute towards their desistance. A wider range of bio-psycho-social factors, which may increase the risk of acquisitive offending, should also be considered in future research alongside ways in which interventions may be gender-responsive.

This review provides insight into the differing functions and typologies of female acquisitive offending. Interventions for each of these typologies are considered within the review.