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With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention.

Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method.

The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention.

This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.

This study aims to examine the effects of iPad distribution on all teachers in a university and its application in teaching and student learning at home via wireless network during the coronavirus (COVID-19) pandemic. The attitude towards the use of iPads, behavioural intentions and the impact on the quality of teaching were evaluated.

This study used the technology acceptance model to explore the use of iPad smart mobile devices in multimedia teaching applications by university teachers. Furthermore, it used the structural equation modelling (SEM) for data analysis to explore the causal relationship between model variables, and it aimed to examine the causal relationship between variables to verify the theory. The SEM analysis included the following two stages: measurement model analysis and structural model analysis.

The “Internet information environment” had a significant positive impact on “perceived usefulness” and “perceived ease of use”. Amongst them, perceived usefulness had a significant positive effect on the use attitude, and use attitude had a significant positive effect on behaviour intention.

The findings confirmed that a good information network environment will directly and positively affect the perceived usefulness and the ease of use of iPad smart devices, of which the perceived usefulness will further positively affect teachers' perception of iPad smart devices. The attitude and behaviour of using such devices will in turn positively affect the quality of teaching. The results of the quality performance evaluation can be referenced further by manufacturers and scholars regarding the use of iPad smart devices for work at home during the COVID-19 pandemic.

The purpose of this paper is to study, a bridged-T topology with inductorless passive network used as a bandpass (BP) negative group delay (NGD) function.

The BP NGD topology under study is composed of an inductorless passive resistive capacitive network. The circuit analysis is elaborated from the equivalent impedance matrix. Then, the analytical model of the C-shunt bridged-T topology voltage transfer function is established. The BP NGD analysis of the considered topology is developed in function of the bridged-T parameters. The NGD properties and characterizations of the proposed topology are analytically expressed. Moreover, the relevance of the BP NGD theory is verified with the design and fabrication of surface mounted device components-based proof-of-concept (PoC).

From measurement results, the BP NGD network with −151 ns at the center frequency of 1 MHz over −6.6 dB attenuation is in very good agreement with the C-shunt bridged-T PoC.

This paper develops a mathematical modeling theory and measurement of a C-shunt bridged-T network circuit.