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This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

Provides a comprehensive, critical review of failure prediction with cash flow information since Beaver (1966); and tabulates the methods and cash flow variables used, and the results produced. Describes the literature as “inconsistent and inconclusive” and discusses possible reasons why, e.g. the measurement and diversity of cash flows, lack of model validation, multicollinearity etc. Points out the importance of cash to solvency and dividend payouts; and the limitations it places on creative accounting. Summarizes the reasons for previous inconsistencies and considers possibilities for further research.

Japanese materialistic behavior and consumption trends are examined by comparing age‐cohort differences between the Japanese “new breed” and “second baby‐boomer age‐cohorts”. Price perception, brand loyalty, and shopping‐information sources of the two age‐cohorts are also assessed. Results suggest that the Japanese new breed is more materialistic, sensitive to prestige, brand loyal, and likely to use media as their shopping information source as compared to second baby‐boomer. On the other hand, second baby‐boomers are less materialistic, value conscious, less brand loyal, and more likely to rely on word‐of‐mouth communication as their information sources as compared to the Japanese new breeds.

This narrative review explored the efficacy of school-based child sexual abuse prevention programmes between 1990 and 2002. There were 22 efficacy studies that met clear inclusion criteria. Results covered both methodological design and the range of outcome measures. Methodology was analysed through four dimensions (target population, prevention programme implementation, evaluation methodology and cost-effectiveness). Outcomes for children covered nine categories (knowledge, skills, emotion, perception of risk, touch discrimination, reported response to actual threat/abuse, disclosure, negative effects and maintenance of gains). The studies had many methodological limitations. Prevention programmes had a measure of effectiveness in increasing children ' s awareness of child sexual abuse as well as self-protective skills. Beyond minimal disclosure rates, there was no evidence to demonstrate that programmes protected children from intra-familial sexual abuse. For a small number of children prevention programmes produced minimal negative emotional effects. Recommendations for future research, policy and practice, include realistic outcomes for child participants and locating programmes within wider abuse prevention measures.

This communication describes the building of a list of constructed impact factors (CIF) for biomedical journals not included in the 1996 editions of the Journal Citation Reports (JCR). The online retrieval from the host DIMDI of the data needed for impact factor calculation is described in detail. At present, the CIF list comprises 338 titles. The top 100 (ranked according to their CIFs) are shown. The complete list is available via the World Wide Web at the URL: http://www.medizin.fu‐berlin.de/medbib/CIF/cif.html. The possible usefulness of constructed impact factors for citation and evaluation studies is discussed.

As an advanced calculation methodology, reliability-based multidisciplinary design optimization (RBMDO) has been widely acknowledged for the design problems of modern complex engineering systems, not only because of the accurate evaluation of the impact of uncertain factors but also the relatively good balance between economy and safety of performance. However, with the increasing complexity of engineering technology, the proposed RBMDO method gradually cannot effectively solve the higher nonlinear coupled multidisciplinary uncertainty design optimization problems, which limits the engineering application of RBMDO. Many valuable works have been done in the RBMDO field in recent decades to tackle the above challenges. This study is to review these studies systematically, highlight the research opportunities and challenges, and attempt to guide future research efforts.

This study presents a comprehensive review of the RBMDO theory, mainly including the reliability analysis methods of different uncertainties and the decoupling strategies of RBMDO.

First, the multidisciplinary design optimization (MDO) preliminaries are given. The basic MDO concepts and the corresponding mathematical formulas are illustrated. Then, the procedures of three RBMDO methods with different reliability analysis strategies are introduced in detail. These RBMDO methods were proposed for the design optimization problems under different uncertainty types. Furtherly, an optimization problem for a certain operating condition of a turbine runner blade is introduced to illustrate the engineering application of the above method. Finally, three aspects of future challenges for RBMDO, namely, time-varying uncertainty analysis; high-precision surrogate models, and verification, validation and accreditation (VVA) for the model, are discussed followed by the conclusion.

The scope of this study is to introduce the RBMDO theory systematically. Three commonly used RBMDO-SORA methods are reviewed comprehensively, including the methods' general procedures and mathematical models.

This paper aims to reduce the impact of noise on the prediction accuracy of remaining useful life (RUL) for supercapacitor. First, Savitzky–Golay (SG) smoothing filter method (Savitzky and Golay, 1964) is used to eliminate the local small fluctuation and high-frequency noises that are generated by the capacity drop and rebound during the charging and discharging process of supercapacitor. Then, the variational mode decomposition (VMD) method is used to eliminate large fluctuation noises that are caused by internal temperature change of supercapacitor and chemical reaction of the supercapacitor. Its parameters are optimized by using marine predators algorithm (MPA), and the capacity sequence after denoising is reconstructed. Finally, long short term memory neural networks (LSTM) is used to predict the performance degradation law (PDL) and remaining useful life (RUL) of supercapacitor for the reconstructed sequence, then the comparative analysis is conducted with other methods, which results show this method improves the prediction accuracy effectively, and provides theoretical support for timely and accurately understanding the PDL and RUL of supercapacitor backup power supply.

First, SG smoothing filter method is used to eliminate the local small fluctuation and high-frequency noises that are generated by the capacity drop and rebound during the charging and discharging process of supercapacitor. Then, the VMD method is used to eliminate large fluctuation noises that are caused by internal temperature change of supercapacitor and chemical reaction of the supercapacitor. Its parameters are optimized by using MPA, and the capacity sequence after denoising is reconstructed. Finally, LSTM is used to predict the PDL and RUL of supercapacitor for the reconstructed sequence, then the comparative analysis is conducted with other methods, the results show that this method improves the prediction accuracy effectively, and provides theoretical support for timely and accurate understanding the PDL and RUL of supercapacitor backup power supply.

These factors will bring different types of noise during the service process of supercapacitor backup power supply, such as capacity regeneration, differences of charging and discharging rate, internal temperature change of supercapacitor, chemical reaction and external electromagnetic interference. Therefore, the paper proposes an LSTM prediction method of supercapacitor’s PDL and RUL based on composite denoising, which is divided into three stages: smoothing, noise reduction and prediction. First, SG smoothing filter method is used to eliminate the local small fluctuation and high-frequency noises, and MPA-VMD method is used to eliminate the nonlinear and nonstationary noises. Then, the capacity sequence after denoising is reconstructed, LSTM is used to predict PDL and RUL of supercapacitor. Finally, the comparative analysis with other methods is carried out. The results show that SG-VMD-LSTM method has higher prediction accuracy, which can accurately predict PDL and RUL of supercapacitor backup power supply, and improve the safety and reliability of wind turbine operation under the severe wind conditions.

The comparative analysis with other methods is carried out. The results show that SG-VMD-LSTM method has higher prediction accuracy, which can accurately predict PDL and RUL of supercapacitor backup power supply, and improve the safety and reliability of wind turbine operation under the severe wind conditions.

This study seeks to determine whether changes in future prices are determined by the shifting of price risk and the presence of risk premiums in transactions between hedgers and speculators. The alternative explanation is that the returns accruing to speculators are a result of the superior forecasting ability processed by speulators. The study examines the characteristics of price movements and net hedging positions in twenty‐nine futures markets.The results of the study are consistent with the presence of both risk shifting to speculators and superior forecasting ability of speculators in futures markets. While the risk bearing explanation may be valid for particular markets under special conditions, forecasting ability may be present in other markets.The implication is useful for investors in determining which markets may reflect ongoing and unidirectional price changes.

This study aims to investigate how source attractiveness (including platform credibility, product appeal and streamer attractiveness) and information quality impact viewers’ cognition and flow state. Additionally, it examines how these factors influence the development of consumer attitudes and behaviors toward livestreamed tourism shopping, as well as the moderating roles of perceived risk and personal characteristics.

A sequential mixed-methods research design was used. In addition to a literature review, 15 interviews were conducted to identify measurement items for the subsequent questionnaire survey. Sample 1 (n = 209) was used to refine these measurement items, whereas Sample 2 (n = 227) was used to evaluate the measurement model and test the proposed hypotheses.

Findings reveal that source attractiveness (streamer attractiveness, tourism product attractiveness and platform credibility) and information quality significantly influence customers’ behavior formation, with cognition and flow state acting as mediators. Findings further confirm the moderating effect of perceived risk in a livestreamed shopping environment.

The findings provide new insights into how consumers select livestreamed shopping platforms. As viewers assess the credibility and trustworthiness of each component to form their perception of the overall platform’s credibility, companies should market their products through credible platforms, studios and stores with extensive reach. It is also critical to collaborate with streamers who are sincere, trustworthy, knowledgeable and professional. Since perceived risk lowers consumer behavioral intentions, live streamers, platforms and merchants should offer convincing and credible arguments to alleviate viewers’ perceived risks.

This study advances the literature on livestreamed shopping by broadening the conceptualization of source attractiveness to include three dimensions: streamer attractiveness, product attractiveness and platform attractiveness. Furthermore, it differentiates itself from existing studies by integrating and adopting multidimensional measurements of cognition (perceived usefulness and ease of use) and flow state (control, enjoyment, curiosity and concentration).

本研究旨在探讨信息源吸引力(平台可信度、产品吸引力和主播吸引力)和信息质量如何影响旅游购物直播观众的认知和心流体验。本研究进一步探讨了这些因素如何影响旅游直播购物消费者的态度与行为。本研究还检验了感知风险和个人特征的调节作用。

采用顺序混合研究方法。基于文献和15次深度访谈确定了问卷调查中使用的测量项目。样本1 (n= 209)用于净化测量项目。样本2 (n= 227)用于评估测量模型并验证假设。

信息源吸引力(主播吸引力、旅游产品吸引力和平台可信度)和信息质量显著影响消费者行为, 其中认知和心流起中介作用。研究结果进一步证实了感知风险的调节作用。

研究结果为消费者如何选择直播购物平台提供了新的见解。由于观众对每个组成部分的可信度进行评估, 从而形成他们对整个平台可信度的看法, 因此公司应该通过可靠的平台、直播间和具有广泛影响力的店铺来营销他们的产品。与真诚、值得信赖、知识渊博、专业的主播合作也至关重要。由于感知风险会降低消费者的行为意愿, 因此主播、平台和商家应该提供令人信服和可信的论据, 以减轻观众的感知风险。

本研究将信息源吸引力的概念扩展到三个维度：主播吸引力、产品吸引力和平台可信度, 从而丰富了直播购物相关研究。通过整合并采用认知（感知有用性和感知易用性）和心流体验（控制、愉悦、好奇和沉浸）的多维测量, 本研究进一步区别于现有研究。

Este estudio investiga cómo el atractivo de la fuente (incluida la credibilidad de la plataforma, el atractivo del producto y el atractivo del emisor) y la calidad de la información influyen en la cognición y el estado de flujo de los espectadores. Además, examina cómo influyen estos factores en el desarrollo de las actitudes y los comportamientos de los consumidores hacia las compras turísticas retransmitidas en directo, así como los papeles moderadores del riesgo percibido y las características personales.

Se empleó un método de investigación mixto secuencial. Además de una revisión bibliográfica, se realizaron 15 entrevistas para identificar los ítems de medición para la posterior encuesta por cuestionario. La muestra 1 (n = 209) se utilizó para refinar estos ítems de medición, mientras que la muestra 2 (n = 227) se utilizó para evaluar el modelo de medición y probar las hipótesis propuestas.

Resultados revelan que el atractivo de la fuente (atractivo del emisor, atractivo del producto turístico y credibilidad de la plataforma) y la calidad de la información influyen significativamente en la formación del comportamiento de los clientes, con la cognición y el estado de flujo actuando como mediadores. Resultados confirman además el efecto moderador del riesgo percibido en el entorno de las compras en directo.

Los Resultados aportan nuevos conocimientos sobre cómo seleccionan los consumidores las plataformas de compras en directo. Dado que los espectadores evalúan la credibilidad y la fiabilidad de cada componente para formarse su percepción de la credibilidad global de la plataforma, las empresas deberían comercializar sus productos a través de plataformas, estudios y tiendas creíbles con un amplio alcance. También es fundamental colaborar con streamers que sean sinceros, dignos de confianza, informados y profesionales. Dado que el riesgo percibido disminuye las intenciones de comportamiento de los consumidores, los streamers en directo, las plataformas y los comerciantes deben ofrecer argumentos convincentes y creíbles para aliviar los riesgos percibidos por los espectadores.

Este estudio hace avanzar la literatura sobre las compras en directo ampliando la conceptualización del atractivo de la fuente para incluir tres dimensiones: el atractivo del streamer, el atractivo del producto y el atractivo de la plataforma. Además, se diferencia de los estudios existentes al integrar y adoptar mediciones multidimensionales de la cognición (utilidad percibida y facilidad de uso) y el estado de flujo (control, disfrute, curiosidad y concentración).