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The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies.

This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality.

Using the sample of publicly traded firms audited by the Big 4 accounting firms in Taiwan during the 2011–2017 period, this study finds that the centrality of an audit partner’s signing network is negatively associated with the absolute value of discretionary accruals. The result is robust to various discretionary accruals measures and survives the alternative explanation related to the endogenous matching between audit partners and their clients.

This study contributes to the understanding of the effect of the relationship network within an accounting firm on accruals quality. This is one of the few studies to empirically examine the strength of the audit partners’ relationship network as a factor in firms’ financial reporting quality, especially by using the sample from an emerging market. This study shows that the strength of the audit partners’ signing networks contains incremental information when assessing firms’ earnings quality. High-quality audit work is important to ensure high-quality financial reporting and the results of this study highlight that audit partners’ network linkages affect the quality of their work.

From 2000 to 2007, 14 Chinese accounting firms had their audit licenses terminated or suspended for different reasons, forcing clients of these accounting firms to select new auditors within a short period of time. The purpose of this paper is to examine the auditor switching patterns and audit partner following decision of these clients and the effect of both client and (terminated or suspended) auditor characteristics on the auditor change decisions.

By using 245 (191) clients of terminated or suspended audit firms, the authors apply logistic regressions to investigate clients’ switching decision (following decision).

The empirical results indicate that state-owned enterprises tend not to switch to Big 4 audit firms; clients with dual shares tend to choose from the Big 4 for their succeeding audit firms. Moreover, companies whose preceding auditors received severe regulatory sanctions are less likely to switch to auditors of higher quality; companies who hired local auditors are more likely to follow their preceding audit partners as a result of forced auditor change.

This study enriches forced auditor change literature by discussing both clients’ and preceding auditor’s attributes on clients’ switching and following decisions.

This study aims to investigate the social, utilitarian and hedonic benefits associated with a brand behavioral performance from an attitude contagion theory perspective. An integrated empirical model was constructed to identify the antecedents and consequences of consumer attitude contagion.

Data were obtained from 609 members of Facebook apparel brand fan pages using purposive sampling. Structural equation modeling was used to validate the proposed theoretical model.

Social, utilitarian and hedonic benefits could be used to explain the effects of attitude contagion on various relationships. Attitude contagion factors partially mediate exogenous factors and the behavior of brand fans. Regarding the attitude contagion effect, perceived community attitude and attitude toward fans’ sponsored recommendation posts have stronger explanatory powers for attitude toward products than for attitude toward brands. Specifically, attitude toward brands can indirectly influence members’ purchase intention through brand recall. The proposed model exhibited desirable goodness-of-fit.

The findings can give brand community managers insight into the development of consumer attitude contagion and assist companies to improve their community management.

This study contributes to multiple perspectives in the literature regarding social, utilitarian and hedonic benefits and adopted an extension viewpoint to explain that the formation of consumer attitude is a complex process.

With the high penetration rate of the Internet and the prevalence of social networking sites (SNSs), the negative emotions caused by stressors on SNS have become an important issue worthy of attention. This study explored the relationship between SNS stressors, negative emotions and prosocial behavior, by employing negative emotions as the mediation role and social support as the moderator.

The samples of this study were Facebook users who have used it constantly in the past six months. An online survey was conducted, from which 547 responses were completed, and 525 were valid, for an effective recovery ratio of 95.98%.

Employing the structural equation model (SEM), the findings show that five paths were supported with a good fit. Negative emotions (anxiety and loneliness) have a moderating effect.

This study contributes to the literature by factors divided by negative emotions of anxiety and loneliness from SNS stressors’ perspectives. In addition, this study provides additional support the moderating effect of social support of anxiety on prosocial behavior.

The purpose of this paper is to explore a model of how people are influenced from the perspectives of individuals (cognitive trust and affective trust), group (sense of virtual community), and social influence (normative influence and information influence) factors.

This research adopts structural equation modeling to test the proposed model and the structural model shows a good fit. This research sample consists of 312 members who have used Facebook for at least six months.

The results indicate the following. Both cognitive trust and affective trust have effects on members’ sense of virtual community. Cognitive trust, affective trust, and sense of virtual community have effects on both normative influence and informative influence, respectively. Members in a virtual community could create a sense of virtual community via affective trust. Members’ sense of virtual community partially mediates between cognitive/affective trust and normative/informative influence.

This study investigates the multiple perspectives of the interpersonal interaction between individual, community, and social influence.

Construction works, which contributed to the built environment of the primitive, slave and feudal societies in ancient China, constitute an important component of Chinese history. This paper discusses the nest and cave dwellings as well as the tools used in the primitive society (before 2100 BC) of China. Construction works in the Slave Society (2100‐500 BC) encompassed the construction of city walls as well as wood and earth structures, covering roofs, wall and floor facing, and drainage facilities. The invention of new building materials and construction tools as well as standardization in working procedures and material consumption are discussed in “Feudal society” (221 BC‐AD 1840). The paper suggests that the more than 5,000 years of rich history of construction works in China should not be ignored.