Yixuan Kang, Yanyan Ma and Fusheng Wang
With growing evidence of financial misconduct spreading through director networks, research on financial fraud contagion has garnered significant attention. This study…
Abstract
Purpose
With growing evidence of financial misconduct spreading through director networks, research on financial fraud contagion has garnered significant attention. This study incorporates the regulatory enforcement perspective into existing literature to examine how regulatory penalties mitigate financial fraud contagion within director networks.
Design/methodology/approach
This study uses a panel dataset of A-share listed Chinese firms covering 2007–2022. Based on the nature of the dataset, we construct ordinary least squares regression models with firm- and year-fixed effects. Data are collected from the China Stock Market and Accounting Research, Wind Information Co., Ltd and China Research Data Services. We use Python to scrape the coordinates of regulators and firms and retrieve travel distances from the Baidu Maps API.
Findings
This study verifies the existence of financial fraud contagion in director networks. Our findings indicate that regulatory penalties can mitigate the contagion between director-interlocked firms, improving accounting quality. Moreover, the mitigation effects are mediated by independent directors’ dissent and auditors’ efforts at director-interlocked firms and are more pronounced when these firms have superior network centrality and internal control quality.
Originality/value
This study enriches the literature on financial fraud contagion by examining director networks and regulatory penalties. We propose mediating effects of auditor effort and director dissents on the relationship between regulatory penalties and financial fraud contagion. Our findings provide insights for regulators to alleviate pressures and highlight the importance for directors to consider financial risks within their networks.
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Ning Wang, Yang Zhao, Ruoxin Zhou and Yixuan Li
Online platforms are providing diversified and personalized services with user information. Users should decide if they should give up parts of information for convenience, with…
Abstract
Purpose
Online platforms are providing diversified and personalized services with user information. Users should decide if they should give up parts of information for convenience, with their information being at the risk of being illegally collected, leaked, spread and misused. This study aims to explore the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust, and the authors extend previous research with two moderators.
Design/methodology/approach
Based on 48 independent empirical studies, this paper conducted a meta-analysis to synthesize existing results from collected individual studies. This meta-analysis explored the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust.
Findings
The meta-analysis results based on 48 independent studies revealed that perceived benefit, trust, subjective norm and perceived behavioral control have significant positive effects, while perceived privacy risk and privacy concern have significant negative effects. Moreover, cultural background and platform type moderate the relationship between antecedents and online information disclosure intention.
Originality/value
This paper explored the moderating effects of an individual factor and a platform factor on users' online information disclosure intention. The moderating effect of cultural differences is examined with Hofstede's dimensions, and the moderating role of the purpose of online information disclosure is examined with platform type. This study extends online information disclosure literature with a multi-perspective meta-analysis and provides guidelines for practitioners.
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Yixuan Nan, Yi Liu, Jianping Shen and Yueting Chai
This paper aims to study the material conscious information network (MCIN) to present new models of clothing products and persons and propose new crowd-designing patterns to…
Abstract
Purpose
This paper aims to study the material conscious information network (MCIN) to present new models of clothing products and persons and propose new crowd-designing patterns to reconstruct an improved supply–demand relationship in clothing industry.
Design/methodology/approach
This paper aims to study the MCIN to present new models of clothing products and persons and propose new crowd-designing patterns to reconstruct an improved supply–demand relationship in clothing industry.
Findings
At last, this paper implements a prototype system of novel e-commerce platform based on the CDCI to illustrate the effectiveness and soundness of the CDCI modeling.
Originality/value
Different from most related works just focusing on the physiology dimension in the matching of customer and clothing, this paper proposes that the dimension of physiology, character, knowledge and experience should be synthetically considered.
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Yupeng Mou, Yixuan Gong and Zhihua Ding
Artificial intelligence (AI) is experiencing growth and prosperity worldwide because of its convenience and other benefits. However, AI faces challenges related to consumer…
Abstract
Purpose
Artificial intelligence (AI) is experiencing growth and prosperity worldwide because of its convenience and other benefits. However, AI faces challenges related to consumer resistance. Thus, drawing on the user resistance theory, this study explores factors that influence consumers’ resistance to AI and suggests ways to mitigate this negative influence.
Design/methodology/approach
This study tested four hypotheses across four studies by conducting lab experiments. Study 1 used a questionnaire to verify the hypothesis that AI’s “substitute” image leads to consumer resistance to AI; Study 2 focused on the role of perceived threat as an underlying driver of resistance to AI. Studies 3–4 provided process evidence by the way of a measured moderator, testing whether AI with servant communication style and literal language style is resisted less.
Findings
This study showed that AI’s “substitute” image increased users' resistance to AI. This occurs because the substitute image increases consumers’ perceived threat. The study also found that using servant communication and literal language styles in the interaction between AI and consumers can mitigate the negative effects of AI-substituted images.
Originality/value
This study reveals the mechanism of action between AI image and consumers’ resistance and sheds light on how to choose appropriate image and expression styles for AI products, which is important for lowering consumer resistance to AI.
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This study aims to investigate account managers’ dual embeddedness (customer and internal embeddedness) in solution co-creation. The authors examine the mediating role of two-way…
Abstract
Purpose
This study aims to investigate account managers’ dual embeddedness (customer and internal embeddedness) in solution co-creation. The authors examine the mediating role of two-way matching between suppliers and customers and the moderating role of customer requirement complexity.
Design/methodology/approach
The authors use a questionnaire to collect data from 566 account managers of supplier companies in China and conduct hypothesis testing through multiple linear regression analysis and bootstrapping.
Findings
The findings demonstrate that customer and internal embeddedness are distinct with different dimensions and are positively related to solution co-creation performance. Customer and internal embeddedness affect solution co-creation performance through two-way matching in the customer requirement definition and solution integration phases, respectively. The interaction term of customer and internal embeddedness indirectly affect solution co-creation performance through two-way matching, and customer requirement complexity strengthens this main effect.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine dual embeddedness at the individual level and distinguish between the customer and internal embeddedness of account managers by different dimensional classifications. The authors clarify the difference and relationship between customer and internal embeddedness in solution co-creation and investigate the mediating and moderating roles of two-way matching and customer requirement complexity, respectively. This study expands the theoretical research on social embeddedness theory and business-to-business solutions and provides useful insights into the solution co-creation practice for account managers and suppliers.
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Weixin Zhang, Zhao Liu, Yu Song, Yixuan Lu and Zhenping Feng
To improve the speed and accuracy of turbine blade film cooling design process, the most advanced deep learning models were introduced into this study to investigate the most…
Abstract
Purpose
To improve the speed and accuracy of turbine blade film cooling design process, the most advanced deep learning models were introduced into this study to investigate the most suitable define for prediction work. This paper aims to create a generative surrogate model that can be applied on multi-objective optimization problems.
Design/methodology/approach
The latest backbone in the field of computer vision (Swin-Transformer, 2021) was introduced and improved as the surrogate function for prediction of the multi-physics field distribution (film cooling effectiveness, pressure, density and velocity). The basic samples were generated by Latin hypercube sampling method and the numerical method adopt for the calculation was validated experimentally at first. The training and testing samples were calculated at experimental conditions. At last, the surrogate model predicted results were verified by experiment in a linear cascade.
Findings
The results indicated that comparing with the Multi-Scale Pix2Pix Model, the Swin-Transformer U-Net model presented higher accuracy and computing speed on the prediction of contour results. The computation time for each step of the Swin-Transformer U-Net model is one-third of the original model, especially in the case of multi-physics field prediction. The correlation index reached more than 99.2% and the first-order error was lower than 0.3% for multi-physics field. The predictions of the data-driven surrogate model are consistent with the predictions of the computational fluid dynamics results, and both are very close to the experimental results. The application of the Swin-Transformer model on enlarging the different structure samples will reduce the cost of numerical calculations as well as experiments.
Research limitations/implications
The number of U-Net layers and sample scales has a proper relationship according to equation (8). Too many layers of U-Net will lead to unnecessary nonlinear variation, whereas too few layers will lead to insufficient feature extraction. In the case of Swin-Transformer U-Net model, incorrect number of U-Net layer will reduce the prediction accuracy. The multi-scale Pix2Pix model owns higher accuracy in predicting a single physical field, but the calculation speed is too slow. The Swin-Transformer model is fast in prediction and training (nearly three times faster than multi Pix2Pix model), but the predicted contours have more noise. The neural network predicted results and numerical calculations are consistent with the experimental distribution.
Originality/value
This paper creates a generative surrogate model that can be applied on multi-objective optimization problems. The generative adversarial networks using new backbone is chosen to adjust the output from single contour to multi-physics fields, which will generate more results simultaneously than traditional surrogate models and reduce the time-cost. And it is more applicable to multi-objective spatial optimization algorithms. The Swin-Transformer surrogate model is three times faster to computation speed than the Multi Pix2Pix model. In the prediction results of multi-physics fields, the prediction results of the Swin-Transformer model are more accurate.
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Amer Jazairy, Emil Persson, Mazen Brho, Robin von Haartman and Per Hilletofth
This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into…
Abstract
Purpose
This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.
Design/methodology/approach
Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.
Findings
The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.
Research limitations/implications
This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.
Practical implications
The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.
Originality/value
This is one of the first SLRs on drone applications in LMD from a logistics management perspective.