Qiliang Liu, Lei Zhao, Li Tian and Jian Xie
This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in…
Abstract
Purpose
This paper aims to investigate whether close auditor-client relationships affect audit quality over the tenure of the audit partner and the potential role of partner rotation in mitigating this effect.
Design/methodology/approach
Using the Chinese mandatory audit partner rotation setting, the authors identify the existence of a close auditor-client relationship if the audit partner tenure with a client is larger than the audit firm tenure with that client. The sample period (1998–2009) is divided into voluntary and mandatory rotation periods when examining the effects of audit partner tenure on audit quality for the normal and close auditor-client relationship subsamples, respectively. The authors also conduct a propensity score matching analysis to address a selection issue.
Findings
The paper finds that under the voluntary partner rotation regime, audit quality decreases with audit partner tenure for the subsample with close auditor-client relationships, whereas this effect is not shown in the normal relationship subsample. However, audit quality no longer declines with audit partner tenure under the mandatory partner rotation regime.
Originality/value
This is the first study that directly examines the effect of audit partner tenure on audit quality associated with close auditor-client relationships under the voluntary and mandatory partner rotation regimes.
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Keywords
Yi liu, Ping Li, Boqing Feng, Peifen Pan, Xueying Wang and Qiliang Zhao
This paper analyzes the application of digital twin technology in the field of intelligent operation and maintenance of high-speed railway infrastructure from the perspective of…
Abstract
Purpose
This paper analyzes the application of digital twin technology in the field of intelligent operation and maintenance of high-speed railway infrastructure from the perspective of top-level design.
Design/methodology/approach
This paper provides a comprehensive overview of the definition, connotations, characteristics and key technologies of digital twin technology. It also conducts a thorough analysis of the current state of digital twin applications, with a particular focus on the overall requirements for intelligent operation and maintenance of high-speed railway infrastructure. Using the Jinan Yellow River Bridge on the Beijing–Shanghai high-speed railway as a case study, the paper details the construction process of the twin system from the perspectives of system architecture, theoretical definition, model construction and platform design.
Findings
Digital twin technology can play an important role in the whole life cycle management, fault prediction and condition monitoring in the field of high-speed rail operation and maintenance. Digital twin technology is of great significance to improve the intelligent level of high-speed railway operation and management.
Originality/value
This paper systematically summarizes the main components of digital twin railway. The general framework of the digital twin bridge is given, and its application in the field of intelligent operation and maintenance is prospected.
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Bin Bai, Ze Li, Qiliang Wu, Ce Zhou and Junyi Zhang
This study aims to obtained the failure probability distributions of subsystems for industrial robot and filtrate its fault data considering the complicated influencing factors of…
Abstract
Purpose
This study aims to obtained the failure probability distributions of subsystems for industrial robot and filtrate its fault data considering the complicated influencing factors of failure rate for industrial robot and numerous epistemic uncertainties.
Design Methodology Approach
A fault data screening method and failure rate prediction framework are proposed to investigate industrial robot. First, the failure rate model of the industrial robot with different subsystems is established and then the surrogate model is used to fit bathtub curve of the original industrial robot to obtain the early fault time point. Furthermore, the distribution parameters of the original industrial robot are solved by maximum-likelihood function. Second, the influencing factors of the new industrial robot are quantified, and the epistemic uncertainties are refined using interval analytic hierarchy process method to obtain the correction coefficient of the failure rate.
Findings
The failure rate and mean time between failure (MTBF) of predicted new industrial robot are obtained, and the MTBF of predicted new industrial robot is improved compared with that of the original industrial robot.
Research Limitations Implications
Failure data of industrial robots is the basis of this prediction method, but it cannot be used for new or similar products, which is the limitation of this method. At the same time, based on the series characteristics of the industrial robot, it is not suitable for parallel or series-parallel systems.
Practical Implications
This investigation has important guiding significance to maintenance strategy and spare parts quantity of industrial robot. In addition, this study is of great help to engineers and of great significance to increase the service life and reliability of industrial robots.
Social Implications
This investigation can improve MTBF and extend the service life of industrial robots; furthermore, this method can be applied to predict other mechanical products.
Originality Value
This method can complete the process of fitting, screening and refitting the fault data of the industrial robot, which provides a theoretic basis for reliability growth of the predicted new industrial robot. This investigation has significance to maintenance strategy and spare parts quantity of the industrial robot. Moreover, this method can also be applied to the prediction of other mechanical products.
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Hongwei Cui, Zisheng Lian, Long Li and Qiliang Wang
The hydro-viscous drive (HVD) has been widely used in fan transmission in vehicles, fans, and scraper conveyors for step-less speed regulating and soft starting. It is an…
Abstract
Purpose
The hydro-viscous drive (HVD) has been widely used in fan transmission in vehicles, fans, and scraper conveyors for step-less speed regulating and soft starting. It is an efficient method to save energy and reduce consumption. This study aims to analyze the influencing factors of oil film shear torque accurately.
Design/methodology/approach
The shear torque calculation model of double arc oil groove friction pairs was established. The influence of groove structure parameters on shear torque was analyzed. The interaction between viscosity temperature and shear torque was considered. Meanwhile, the equivalent radius was calculated when the rupture of oil film appeared. Finally, the test rig of torque characteristics was set up. The variance of shear torque with the input rotation speed under different oil film thickness, different oil temperature, and different flow rate was seen.
Findings
The results show that the shear torque increases with the growth of rotation speed. However, the increase of torque is quite gradual because of the effect of the change of viscosity, which is caused by the rise of temperature. The shear torque increases with the decrease of thickness, the increase of inlet flow rate, and the decrease of inlet oil temperature. Meanwhile, when the feeding flow rate is less than the theoretical, the oil film gets ruptured and the shear torque decreases sharply.
Originality/value
The influence on shear torque during full film shear stage in HVD can be achieved much more accurately through both experimental research and theoretical modeling in which groove parameters, influence of temperature, and oil film rupture are considered. Therefore, the shear torque of HVD can be predicted by theoretical model and experimental research in full film shear stage.
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Qiliang Wang, Xulong Shao, Dagang Wang, Shijun Wei, Jinyuan Kang and Jun Wang
The purpose of this study is to investigate the influence of geometric parameters of removable panels on the sealing characteristics of ceramic wafer seal structure subjected to…
Abstract
Purpose
The purpose of this study is to investigate the influence of geometric parameters of removable panels on the sealing characteristics of ceramic wafer seal structure subjected to high-temperature gas flow.
Design/methodology/approach
Based on the laminar flow Reynolds equation, the theoretical and numerical calculation models were constructed to investigate the influence of external convex deformation of removable panel on leakage rate. The theoretical formula for leakage rate after deformation of the removable panel was derived, and the flow field and leakage characteristics of ceramic wafer seal under different operating parameters were studied.
Findings
The leakage rate exhibits consistent trends between theoretical calculation, numerical simulation and experimental value, with a maximum discrepancy of 8.9%. This validates the accuracy of both the theoretical model and numerical simulation. As the deformation angle of the removable panel increases, the sealing gap gradually widens, resulting in a compromised sealing effect. Moreover, the leakage rate in the central region of the sealing area is lower compared to that at both ends.
Originality/value
The leakage of the ceramic wafer seal structure under the removable panel with different deformation angles can be monitored based on Reynolds equation. The pseudo-transient numerical calculation method can be used to determine the leakage value of the micro-state ceramic wafer seal structure. These research findings provide a theoretical foundation and numerical investigation approach for studying ceramic wafer seal structures.
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China’s swift economic rise, as symbolized by the first Chinese Olympics and by surpassing Japan to become the world’s second largest economy despite the recent global financial…
Abstract
China’s swift economic rise, as symbolized by the first Chinese Olympics and by surpassing Japan to become the world’s second largest economy despite the recent global financial meltdown, has been accompanied by a transformation of Chinese foreign policy behavior. After spending the last decade emphasizing China’s “peaceful rise” or “peaceful development,” Beijing has begun to expound its policy preferences and territorial claims more forthrightly, even assertively. The purpose of this chapter will be to consider the origins, consequences, and likely future of the new Chinese foreign policy in the wake of the leadership transition at the 18th Party Congress in 2012 and the 12th National People’s Congress in 2013.
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Zhishuo Liu, Qianhui Shen, Jingmiao Ma and Ziqi Dong
This paper aims to extract the comment targets in Chinese online shopping platform.
Abstract
Purpose
This paper aims to extract the comment targets in Chinese online shopping platform.
Design/methodology/approach
The authors first collect the comment texts, word segmentation, part-of-speech (POS) tagging and extracted feature words twice. Then they cluster the evaluation sentence and find the association rules between the evaluation words and the evaluation object. At the same time, they establish the association rule table. Finally, the authors can mine the evaluation object of comment sentence according to the evaluation word and the association rule table. At last, they obtain comment data from Taobao and demonstrate that the method proposed in this paper is effective by experiment.
Findings
The extracting comment target method the authors proposed in this paper is effective.
Research limitations/implications
First, the study object of extracting implicit features is review clauses, and not considering the context information, which may affect the accuracy of the feature excavation to a certain degree. Second, when extracting feature words, the low-frequency feature words are not considered, but some low-frequency feature words also contain effective information.
Practical implications
Because of the mass online reviews data, reading every comment one by one is impossible. Therefore, it is important that research on handling product comments and present useful or interest comments for clients.
Originality/value
The extracting comment target method the authors proposed in this paper is effective.
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Anusha R. Pai, Gopalkrishna Joshi and Suraj Rane
This paper is focused at studying the current state of research involving the four dimensions of defect management strategy, i.e. software defect analysis, software quality…
Abstract
Purpose
This paper is focused at studying the current state of research involving the four dimensions of defect management strategy, i.e. software defect analysis, software quality, software reliability and software development cost/effort.
Design/methodology/approach
The methodology developed by Kitchenham (2007) is followed in planning, conducting and reporting of the systematic review. Out of 625 research papers, nearly 100 primary studies related to our research domain are considered. The study attempted to find the various techniques, metrics, data sets and performance validation measures used by researchers.
Findings
The study revealed the need for integrating the four dimensions of defect management and studying its effect on software performance. This integrated approach can lead to optimal use of resources in software development process.
Research limitations/implications
There are many dimensions in defect management studies. The authors have considered only vital few based on the practical experiences of software engineers. Most of the research work cited in this review used public data repositories to validate their methodology and there is a need to apply these research methods on real datasets from industry to realize the actual potential of these techniques.
Originality/value
The authors believe that this paper provides a comprehensive insight into the various aspects of state-of-the-art research in software defect management. The authors feel that this is the only research article that delves into the four facets namely software defect analysis, software quality, software reliability and software development cost/effort.
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Changfeng Wang, Sabine Brunswicker and Ann Majchrzak
This study aims to investigate the effects of project-level external knowledge search breadth and search depth on the innovation performance of open innovation (OI) projects in…
Abstract
Purpose
This study aims to investigate the effects of project-level external knowledge search breadth and search depth on the innovation performance of open innovation (OI) projects in large firms; it further considers these effects mediated by two forms of control mechanisms (process and outcome control) when the level of project complexity and the two stages of a project – early (problem definition) and late (solution development) – are taken into account.
Design/methodology/approach
Based on a survey of 187 managers responsible for an OI project, the authors use theory on behavioral-based control mechanisms to explore whether the effect of external knowledge search breadth and depth on OI performance is contingent on having the right levels of control mechanisms in place.
Findings
The results showed that the control mechanism mediates the relationship between external knowledge search breadth and depth and OI project performance. Furthermore, project complexity is an important moderator of these effects, especially for outcome control.
Originality/value
A better OI project’s performance is not achieved by external knowledge search breadth and depth alone, but by building process and outcome control mechanism on it to balance knowledge sharing and protecting tension. Furthermore, Outcome control is only helpful with less complex OI projects.