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Article
Publication date: 12 September 2020

Ying Chen, Bin Lin, Lizhen Lu and Gaoguang Zhou

The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms.

2520

Abstract

Purpose

The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms.

Design/methodology/approach

The authors use regression models with a sample of Chinese listed companies to test their research hypotheses.

Findings

The authors find that IAF quality is positively associated with firm operational efficiency. The result is unchanged after correcting for endogeneity via the instrumental variable method and using an alternative measure of firm operational efficiency. The authors show that IAF competence improves firm operational efficiency, but the relationship between IAF independence and firm operational efficiency is insignificant. Additionally, they find that IAF quality can only significantly improve firm operational efficiency in the presence of effective corporate governance at the firm level and strong institutions at the province level. Using path analysis, the authors find that an IAF can improve firm operational efficiency directly or indirectly by promoting firm internal control quality.

Practical implications

The findings of this study suggest the need for a balance between IAF competence and independence to achieve the goals of IAF. Additionally, the authors study suggests that the effectiveness of IAF is contingent on corporate governance and market-based institutions.

Originality/value

The study’s findings contribute to the burgeoning literature on the relationship between IAF and firm operational performance and deepen the authors’ understanding of the role of IAF in an emerging economy whose government plays a major role in promoting and enforcing internal audits. The study also empirically support the Internal Audit Governance Maturity Model proposed by the Institute of Internal Auditors.

Details

Managerial Auditing Journal, vol. 35 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 March 2017

Jiaqi Lu, Shijun Liu, Lizhen Cui, Li Pan and Lei Wu

A fundamental problem for intelligent manufacturing is to equip the agents with the ability to automatically make judgments and decisions. This paper aims to introduce the basic…

1808

Abstract

Purpose

A fundamental problem for intelligent manufacturing is to equip the agents with the ability to automatically make judgments and decisions. This paper aims to introduce the basic principle for intelligent crowds in an attempt to show that crowd wisdom could help in making accurate judgments and proper decisions. This further shows the positive effects that crowd wisdom could bring to the entire manufacturing process.

Design/methodology/approach

Efforts to support the critical role of crowd wisdom in intelligent manufacturing involve theoretical explanation, including a discussion of several prevailing concepts, such as consumer-to-business (C2B), crowdfunding and an interpretation of the contemporary Big Data mania. In addition, an empirical study with three business cases was conducted to prove the conclusion that our ideas could well explain the current business phenomena and guide the future of manufacturing.

Findings

This paper shows that crowd wisdom could help make accurate judgments and proper decisions. It further shows the positive effects that crowd wisdom could bring to the entire manufacturing process.

Originality/value

The paper highlights the importance of crowd wisdom in manufacturing with sufficient theoretical and empirical analysis, potentially providing a guideline for future industry.

Details

International Journal of Crowd Science, vol. 1 no. 1
Type: Research Article
ISSN: 2398-7294

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 July 2021

Yixin Zhang, Lizhen Cui, Wei He, Xudong Lu and Shipeng Wang

The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect…

617

Abstract

Purpose

The behavioral decision-making of digital-self is one of the important research contents of the network of crowd intelligence. The factors and mechanisms that affect decision-making have attracted the attention of many researchers. Among the factors that influence decision-making, the mind of digital-self plays an important role. Exploring the influence mechanism of digital-selfs’ mind on decision-making is helpful to understand the behaviors of the crowd intelligence network and improve the transaction efficiency in the network of CrowdIntell.

Design/methodology/approach

In this paper, the authors use behavioral pattern perception layer, multi-aspect perception layer and memory network enhancement layer to adaptively explore the mind of a digital-self and generate the mental representation of a digital-self from three aspects including external behavior, multi-aspect factors of the mind and memory units. The authors use the mental representations to assist behavioral decision-making.

Findings

The evaluation in real-world open data sets shows that the proposed method can model the mind and verify the influence of the mind on the behavioral decisions, and its performance is better than the universal baseline methods for modeling user interest.

Originality/value

In general, the authors use the behaviors of the digital-self to mine and explore its mind, which is used to assist the digital-self to make decisions and promote the transaction in the network of CrowdIntell. This work is one of the early attempts, which uses neural networks to model the mental representation of digital-self.

Details

International Journal of Crowd Science, vol. 5 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

Available. Open Access. Open Access
Article
Publication date: 6 August 2019

Shipeng Wang, Lizhen Cui, Lei Liu, Xudong Lu and Qingzhong Li

The purpose of this paper is to build cyber-physical-psychological ternary fusion crowd intelligence network and realize comprehensive, real, correct and synchronous projection in…

882

Abstract

Purpose

The purpose of this paper is to build cyber-physical-psychological ternary fusion crowd intelligence network and realize comprehensive, real, correct and synchronous projection in cyber–physical–psychological ternary fusion system. Since the network of crowd intelligence is the future interconnected network system that takes on the features of large scale, openness and self-organization. The Digital-selfs in the network of crowd intelligence interact and cooperate with each other to finish transactions and achieve co-evolution eventually.

Design/methodology/approach

To realize comprehensive, real, correct and synchronous projection between cyber–physical–psychological ternary fusion system, the authors propose the rules and methods of projection from real world to the CrowdIntell Network. They build the mental model of the Digital-self including structure model and behavior model in four aspects: identity, provision, demand and connection, thus forming a theoretical mental model framework of Digital-self.

Findings

The mental model is excepted to lay a foundation for the theory of modeling and simulation in the research of crowd science and engineering.

Originality/value

This paper is the first one to propose the mental model framework and projection rules and methods of Digital-selfs in network of crowd intelligence, which lays a solid foundation for the theory of modeling, simulation, intelligent transactions, evolution and stability of CrowdIntell Network system, thus promoting the development of crowd science and engineering.

Details

International Journal of Crowd Science, vol. 3 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 December 2019

Xudong Lu, Shipeng Wang, Fengjian Kang, Shijun Liu, Hui Li, Xiangzhen Xu and Lizhen Cui

The purpose of this paper is to detect abnormal data of complex and sophisticated industrial equipment with sensors quickly and accurately. Due to the rapid development of the…

628

Abstract

Purpose

The purpose of this paper is to detect abnormal data of complex and sophisticated industrial equipment with sensors quickly and accurately. Due to the rapid development of the Internet of Things, more and more equipment is equipped with sensors, especially more complex and sophisticated industrial equipment is installed with a large number of sensors. A large amount of monitoring data is quickly collected to monitor the operation of the equipment. How to detect abnormal data quickly and accurately has become a challenge.

Design/methodology/approach

In this paper, the authors propose an approach called Multiple Group Correlation-based Anomaly Detection (MGCAD), which can detect equipment anomaly quickly and accurately. The single-point anomaly degree of equipment and the correlation of each kind of data sequence are modeled by using multi-group correlation probability model (a probability distribution model which is helpful to the anomaly detection of equipment), and the anomaly detection of equipment is realized.

Findings

The simulation data set experiments based on real data show that MGCAD has better performance than existing methods in processing multiple monitoring data sequences.

Originality/value

The MGCAD method can detect abnormal data quickly and accurately, promote the intelligent level of smart articles and ultimately help to project the real world into cyber space in CrowdIntell Network.

Details

International Journal of Crowd Science, vol. 3 no. 3
Type: Research Article
ISSN: 2398-7294

Keywords

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Article
Publication date: 2 April 2019

Wei Jiang, An Zhang, Gongping Wu, Lianqing Yu, Hong Jun Li, Lizhen Du and Wei Chen

To improve the operational efficiency and intelligence of live operation robots in dynamic-unstructured operation environments, this paper aims to propose a fuzzy logic-based…

204

Abstract

Purpose

To improve the operational efficiency and intelligence of live operation robots in dynamic-unstructured operation environments, this paper aims to propose a fuzzy logic-based method for the autonomous search and visual localization control of a manipulator end effector applied to a drainage plate bolt on a high-voltage transmission line. The proposed approach is based on a four-way video image information output from a dual-operation manipulator.

Design/methodology/approach

First, based on the structural characteristics of the drainage line, an autonomous search method for the drainage plate bolt and a mapping relationship between the autonomous search control parameters and the relative posture of the operation manipulator-drainage line are proposed. The posture control parameters of the dual manipulators can then be obtained, and a two-dimensional fuzzy controller is designed with the posture offset distance and the posture offset angle as its input signals. This enables the localization control of the bolt and nut alignment to be realized through a visual process.

Findings

The proposed fuzzy control algorithm is used for bolt location control, and its performance is compared with that of the conventional approach. The simulation results indicate that the fuzzy control algorithm greatly improves the localization accuracy and operational efficiency of live operation robots.

Originality/value

Field operation experiments on actual transmission lines verify that the fuzzy control-based visual localization control of the robot manipulator has great engineering practicality. Therefore, the proposed method further improves operational intelligence compared with conventional algorithms.

Details

Industrial Robot: the international journal of robotics research and application, vol. 46 no. 1
Type: Research Article
ISSN: 0143-991X

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 June 2017

Lizhen Cui, Xudong Zhao, Lei Liu, Han Yu and Yuan Miao

Allocation of complex crowdsourcing tasks, which typically include heterogeneous attributes such as value, difficulty, skill required, effort required and deadline, is still a…

2140

Abstract

Purpose

Allocation of complex crowdsourcing tasks, which typically include heterogeneous attributes such as value, difficulty, skill required, effort required and deadline, is still a challenging open problem. In recent years, agent-based crowdsourcing approaches focusing on recommendations or incentives have emerged to dynamically match workers with diverse characteristics to tasks to achieve high collective productivity. However, existing approaches are mostly designed based on expert knowledge grounded in well-established theoretical frameworks. They often fail to leverage on user-generated data to capture the complex interaction of crowdsourcing participants’ behaviours. This paper aims to address this challenge.

Design/methodology/approach

The paper proposes a policy network plus reputation network (PNRN) approach which combines supervised learning and reinforcement learning to imitate human task allocation strategies which beat artificial intelligence strategies in this large-scale empirical study. The proposed approach incorporates a policy network for the selection of task allocation strategies and a reputation network for calculating the trends of worker reputation fluctuations. Then, by iteratively applying the policy network and reputation network, a multi-round allocation strategy is proposed.

Findings

PNRN has been trained and evaluated using a large-scale real human task allocation strategy data set derived from the Agile Manager game with close to 500,000 decision records from 1,144 players in over 9,000 game sessions. Extensive experiments demonstrate the validity and efficiency of computational complex crowdsourcing task allocation strategy learned from human participants.

Originality/value

The paper can give a better task allocation strategy in the crowdsourcing systems.

Details

International Journal of Crowd Science, vol. 1 no. 2
Type: Research Article
ISSN: 2398-7294

Keywords

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Article
Publication date: 28 June 2013

Sheau‐yueh J. Chao

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and…

325

Abstract

Purpose

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

Design/methodology/approach

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

Findings

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

Research limitations/implications

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

Practical implications

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

Social implications

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Originality/value

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.

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