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This paper takes the gig workers in Chinese delivery platform as the research object and adopts a questionnaire survey to explore the complex influence of job gamification perception on the job involvement of gig workers, via the mediating role of cognitive assessment and moderating role of overwork, in order to provide research and data support for the development of platform gamification.

The study conducted a three-wave online questionnaire survey to obtain 300 final samples from Chinese delivery platforms. Hypotheses were tested hierarchical regression and bootstrap methods.

Drawing on cognitive appraisal theory, we observed an inverted U-shaped relationship of gig workers between job gamification perception and job involvement. The mediating role of cognitive assessment and moderating role of overwork were also considered. Both challenge and threat assessment mediate the relationship between job gamification perception and job involvement. Direct effect of job gamification perception on job involvement and indirect effect of job gamification perception on cognitive assessment are moderated by overwork.

In the past, the research on job gamification mostly focused on the traditional forms of employment, but this study focuses on the new forms of employment and from the perspective of individual self-perception, explores the influence of job gamification perception on the job involvement of gig workers in Chinese delivery platform and investigated the dialectical role of job gamification perception. The findings enrich the literature and theoretical research on job gamification perception and job involvement and provide new references and perspectives for management practice.

To report on a study that focused on the records and information management (RIM) profession’s competencies with respect to the development of AI.

Designed as deductive, the study distilled artificial intelligence (AI) insusceptibility indicators, creative intelligence and social intelligence, from the Oxford study and applied them to the current RIM core competencies developed by ARMA International. Manual coding and semantic analysis served as the primary inquiring methods, and both statistical and qualitative results are presented.

The RIM profession as a whole is currently AI-resistant, yet it is not AI-proof. To be AI-proof, the existent competencies model needs to be redesigned as the AI-resistant parts are mingled with AI-prone ones, and the prescriptions of some RIM theories and principles are not ready for AI judgements or adjustments. It requires also strategizing collaborations among all stakeholders so that we can be one step ahead of future unfavorable organizational decisions. If our professional nature renders us AI-resistant for now, then it is our professional unity that will ensure us AI-proof in the future.

To the best of the authors’ knowledge, this paper is first of its kind within the international RIM community. It provides detailed assessment data on AI insusceptibility and targeted suggestions regarding the RIM community as a whole.

The rise of the mobile Internet has accumulated much text information in various online financial forums. Such information often contains the emotional attitudes of investors toward financial technology (fintech) platforms, so extracting the sentimental tendency information has great practical value for the development of fintech platforms. Based on the investor sentiment theory, the paper aims to analyze the relevant social media data and test the influence path of online news evaluation on the stock price fluctuation of fintech platforms.

Taking Oriental Fortune as the research object, this paper selects multiple variables such as stock bar popularity, snowball popularity, news popularity and news sentiment scores collected by UQER and combines the sentiment scores of single daily news into a daily sentiment score. Based on the period from November 1, 2019 to March 31, 2020, during the emergence of the coronavirus disease 2019 (COVID-19) pandemic as the background, the authors conduct the Granger causality test based on the vector autoregressive (VAR) model and analyze the relevant evaluation of Oriental Fortune through the empirical model.

The authors' results show that different online evaluations impact the rise and fall of stock prices differently, while news popularity has the most significant impact. Besides, news sentiment scores on share price fluctuation have a relatively substantial influence. These findings indicate that the authoritative news evaluation can strongly guide investors to make relevant investment behavior operations in the information dissemination process, significantly affecting stock prices.

The research findings of this paper have good inspiration and reference values for investors and financial regulators.

This study aims to test the effect of individual audit quality on career advancement the audit labour market.

This paper uses data on auditors from two collapsed audit firms in China, namely, Ruihua and Zhengzhong Zhujiang, and tests the effect of individual audit quality on career advancement in the audit labour market.

The baseline results show that high-quality audits promote auditors’ career advancement. Our results hold after a battery of robustness tests. Further analyses support our hypothesis, indicating that client retention and audit fees are positively related to auditors’ prior audit quality. The effect of audit quality on career advancement does not hold for auditors from sanctioned branch offices or for auditors with prior culpable clients, as shared reputation damage can weaken the effect of high audit quality. Furthermore, this paper investigates whether the reputation enhancement effect of high audit quality can be strengthened by auditor experience, the title of “senior auditor” and IPO auditing experience. We also show that clients and audit firms place more weight on the quality of audits conducted by auditors in competitive markets and auditors with engagements matched with industries.

Together, these findings indicate the vital role of individual audit quality in auditors’ career development in the audit labour market, consistent with the reputation rationale for audit quality.

This study examines the relationship between internal control and corporate environmental responsibility.

Unlike US studies that concentrate solely on internal control over financial reporting, this study uses a comprehensive index that encompasses internal control over financial reporting, operations, and compliance. Corporate environmental responsibility is measured by environmental investments. Our research sample comprises Chinese listed firms from 2010 to 2018.

The results demonstrate a positive correlation between internal control and corporate environmental investments. Furthermore, we find that firms with high-quality internal control can improve their financial and environmental performance through environmental investments. After decomposing internal control into its five components, we show that the control environment, control activities, and information and communication components exhibit stronger effects on environmental investments than the risk assessment and monitoring components. Finally, the cross-sectional analyses reveal that the positive effect of internal control is more pronounced in private firms and in firms that are subject to weaker environmental regulation.

By focusing on the effect of a comprehensive internal mechanism on corporate environmental responsibility in China, this study contributes to the literature in developed-country settings that overwhelmingly focuses on the impact of external stakeholders and regulations.

This paper aims to explore various tensions related to the diffusion and reception of the New Qing History (NQH) in China, and more specifically, it aims at underlying a recurrent tension within the core of this debate, between a Global and a Nationalist historical narrative.

The author’s focus is to analyze various texts published in China between 2006 and 2018.

The author argues that the intensity of the current debate is partly related on the one hand, to the fact that NQH undermines various aspects of China’s Nationalist teleology and territorial claims and, on the other hand, to the basic difficulty of accepting the coexistence of various historical representations that are risking to weaken contemporary’s justifications of its rising schemes.

The text presents an original reading of some important issues raised by the NQH debate.