Penghe Chen, Shubhabrata Sen, Hung Keng Pung, Wenwei Xue and Wai Choong Wong
The rapid proliferation of mobile context aware applications has resulted in an increased research interest towards developing specialized context data management strategies for…
Abstract
Purpose
The rapid proliferation of mobile context aware applications has resulted in an increased research interest towards developing specialized context data management strategies for mobile entities. The purpose of this paper is to aim to develop a new way to model mobile entities and manage their contexts accordingly.
Design/methodology/approach
This paper proposes the concept of “Mobile Space” to model mobile entities and presents strategies to manage the various contexts associated therein. To handle availability related issues, two system services are designed: the “Availability Updating Service” which is an identifier based mechanism and is designed to keep track of mobile objects and handle availability related issues, and the “Application Callback Service” which is a publish/subscribe based mechanism to handle application disruptions and interruptions arising due to mobility.
Findings
The paper presents a detailed study of the proposed framework and a description of the underlying services and the components therein to validate the framework. Experimental results carried out in WiFi and 3G environments indicate that the proposed techniques can support mobile applications and minimize application disruptions with minimal overhead.
Originality/value
The proposed context management framework is generic in nature and is not designed for a specific class of applications. Any mobile context aware application can leverage on the framework and utilize the provided functionalities to manage application disruptions. Also, the decoupling of mobile application layer and the underlying context data management layer renders context data management layer transparent to the application design.
Details
Keywords
Many mobile devices today are equipped with diversified sensors that enable the acquisition of rich user context (e.g. GPS location, phone activity) for application utilization…
Abstract
Purpose
Many mobile devices today are equipped with diversified sensors that enable the acquisition of rich user context (e.g. GPS location, phone activity) for application utilization. With the growing usage of mobile devices in daily life, the problem of conveniently and promptly searching a piece of content that a user has viewed on his/her device before becomes more and more crucial. This paper aims to propose a context‐based query processing framework called UCQP that supports unstructured queries for content search in a user's access history.
Design/methodology/approach
Beyond the keywords related to the content properties, a context query in the framework is specified with freeform phrases that describe high‐level mobile contexts of the user at a previous time when the user viewed the searched content.
Findings
Experimental results on a prototype system of the framework illustrate its good accuracy and small response time.
Originality/value
To tolerate the incompleteness and inaccuracy in user query texts caused by fading human memory, the authors develop several semantic query parsers that are tailored for different types of contexts using natural language processing and information retrieval techniques. The authors further propose a similarity model to rank the multiple result contents of a query by comparing context entities specified in the query and historical context values associated with each result.
Details
Keywords
Carrie Q. Gui, Meng Lyu and Joseph H. Zhang
This study aims to review and synthesize the burgeoning field of auditing research utilizing Chinese data. Over the past decades, there has been a remarkable rise in such…
Abstract
Purpose
This study aims to review and synthesize the burgeoning field of auditing research utilizing Chinese data. Over the past decades, there has been a remarkable rise in such research, driven by China’s abundant audit data, distinctive institutional features and enduring cultural influences. The purpose is to comprehensively review auditing studies featured in top-tier accounting journals, shedding light on the unique contributions made possible by Chinese data. By identifying key themes across domains, this paper aims to underscore the cultural and contextual disparities between China and Western countries, predominantly the USA, within the area of auditing.
Design/methodology/approach
This study presents a systematic review of China-themed auditing research, primarily published in seven leading global accounting journals. The researchers conducted a comprehensive search of the websites of these journals, identifying relevant articles using search terms such as “China auditing,” “Chinese Stock Market and Accounting Research (CSMAR),” “institutional environment,” and “internal control.” After the initial search, 54 relevant articles were selected and reviewed. The study covers all China-specific auditing research, categorizing key themes into six areas to explore how scholars use Chinese data to address important auditing questions.
Findings
The findings reveal a significant increase in auditing research utilizing Chinese data, prominently featured in top-tier academic journals. This study categorizes six central themes, highlighting the broad range of topics explored using Chinese audit data. More importantly, the research identifies substantial cultural and contextual differences between China and Western nations, particularly the USA, that influence the auditing profession and markets. Exploring these themes underscores the invaluable insights derived from Chinese data, shedding light on areas not previously addressed by studies relying solely on Western datasets.
Originality/value
The value of this study lies in its comprehensive examination of seminal auditing studies using Chinese data, making a distinctive contribution to the auditing literature. This paper highlights the inadequacies of Western datasets in addressing certain auditing questions and emphasizes the unique advantages offered by China’s extensive public audit data, institutional characteristics and cultural determinants. The identified gap in the literature underscores the unexplored opportunities for further research in the Chinese auditing context. This study, therefore, provides a roadmap for future scholars, encouraging the exploration of new avenues and fostering a deeper understanding of the cultural nuances influencing auditing practices in China.