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Article
Publication date: 4 April 2020

Chengqi Yan, Namachivayam Karthik, Yonghai Kang and Dangsheng Xiong

This paper aims to fabricate nickel-aluminum (Ni-Al)-based self-lubricating composite coating on aluminum (Al) alloy by mechanical milling (MM).

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Abstract

Purpose

This paper aims to fabricate nickel-aluminum (Ni-Al)-based self-lubricating composite coating on aluminum (Al) alloy by mechanical milling (MM).

Design/methodology/approach

A new carrier transport (CT) way was designed to solve the slippage fracture of the coating due to silver (Ag) accumulation (Ag powders were cold welded with nickel [Ni] powders by MM in advance to avoid accumulation, then Al powder and samples were added to fabricate the coating).

Findings

Microstructure analysis reveals that the solid lubricant Ag exists as particles in the composite coating via CT technique, which is different from the typical morphology (strip-type) of Ag tailored by normal methods. The unique granular form of Ag can effectively avoid the gliding fracture of the coating, thus forming an efficacious lubrication film on the worn surface, which is responsible for the excellent tribological properties of the coating.

Practical implications

Most of the papers reported that coatings synthesized by MM mainly concentrated on hard coatings, but the fabrication of self-lubricating coatings have not yet reported.

Originality/value

The uniform dispersion of solid lubricant Ag can effectively solves a fatal problem that the fracture failure of coating triggered by the Ag accumulation. This experiment provides a novel method for preparation of self-lubricating coating by MM.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2020-0030

Details

Industrial Lubrication and Tribology, vol. 72 no. 7
Type: Research Article
ISSN: 0036-8792

Keywords

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Article
Publication date: 1 June 2023

Yonghai Wang and Jiawei Wang

This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency.

1015

Abstract

Purpose

This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency.

Design/methodology/approach

The authors use the unique institutional setting of China, where a subset of listed firms are mandated to disclose their corporate social responsibility (CSR) reports. The authors use propensity score matching and difference-in-differences approaches to compare audit efficiency in the pre- and post-mandatory CSR disclosure periods between the treatment and control groups. The regression models are estimated with robust standard errors clustered at the firm level.

Findings

This study finds that following China’s adoption of the mandatory disclosure of CSR, audit report lags decreased by 6% on average, suggesting that audit efficiency improved greatly following mandatory CSR disclosure. Moreover, this association is stronger when firms have better CSR performance, higher CSR report preparation costs, more earnings management before disclosure regulations and better internal controls and when firms belong to high-profile industries and in Big 4 (Big 10) accounting firms. Moreover, neither audit quality nor audit fees decrease when shorter audit lags occur for firms with mandatory CSR disclosures. Overall, the evidence suggests that mandatory CSR disclosure has a positive effect on audit efficiency and that the improvement of audit efficiency does not come as a consequence of reducing audit fees or deteriorating audit quality.

Research limitations/implications

The results reported in this study have practical and policy implications for policymakers, accounting firms and auditors to pay more attention to CSR information.

Originality/value

This study provides evidence of the causal relationship between mandatory CSR disclosure regulation and audit efficiency. It enriches the research on audit service production efficiency from the perspective of nonfinancial information disclosure.

Details

Managerial Auditing Journal, vol. 38 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 12 February 2025

Jiawei Wang and Yonghai Wang

This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality.

10

Abstract

Purpose

This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality.

Design/methodology/approach

The authors use textual analysis to develop a new auditor–AC communication metric based on public AC performance reports for the period 2013–2021 in China. The authors also use both high-dimensional fixed effects linear regression and logistic regression to examine the effect of auditor–AC communication on audit quality.

Findings

By correlating this new auditor–AC communication metric with established proxies for audit quality, as outlined by DeFond and Zhang (2014), the authors find that firms with more auditor–AC communication have higher financial reporting quality, a lower probability of material misstatements and more informative audit reports. Overall, auditor–AC communication contributes to the improvement of audit quality.

Research limitations/implications

The findings offer both practical and policy-oriented implications, particularly for policymakers in search of quantifiable audit quality indicators derived from the interactions between the auditor and the AC.

Originality/value

The study advances the field of audit quality by introducing a novel metric for auditor–AC communication. It provides empirical evidence to support the notion that the communication between the external auditor and the AC can improve audit quality.

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Article
Publication date: 28 July 2021

Yong-Hai Li, Jin Zheng, Shan-Tao Yue and Zhi-Ping Fan

In recent years, electronic word-of-mouth (e-WOM) concerning travel products reflected in online review information has become an important reference for tourists to make their…

458

Abstract

Purpose

In recent years, electronic word-of-mouth (e-WOM) concerning travel products reflected in online review information has become an important reference for tourists to make their product purchase decisions, while for travel service providers (TSPs), monitoring and improving the e-WOM of their travel products is always an important task. Therefore, based on the online review information, how to capture e-WOM of travel products and find out specific ways to improve the e-WOM is a noteworthy research problem. The purpose of this paper is to develop a method for capturing and analyzing e-WOM toward travel products based on sentiment analysis and stochastic dominance.

Design/methodology/approach

Specifically, online review information of travel products is first crawled and preprocessed. Second, sentiment strengths of online review information toward travel products concerning each feature are judged. Then, the matrix of structured online review information toward travel products is formed. Further, the matrix of e-WOM comparisons between any two travel products is constructed, and e-WOM ranking concerning each travel product is determined. Finally, trade-off chart models are constructed to conduct the e-WOM improvement analyses concerning the travel products.

Findings

An empirical study based on the online review information toward six travel products crawled from the Tuniu.com website is given to illustrate the use of the proposed method.

Originality/value

The proposed method can not only realize the real-time e-WOM monitoring to travel products but also be useful for TSPs to improve the e-WOM of their travel products.

Details

Kybernetes, vol. 51 no. 10
Type: Research Article
ISSN: 0368-492X

Keywords

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