Yutian Yao, Qiusheng Song, Xiansu Cheng, Yonghai Song and Ben Liu
The purpose of this study is to investigate the effect of chlorination on the structure and properties of reclaimed rubber and to discuss the feasibility of a novel method to…
Abstract
Purpose
The purpose of this study is to investigate the effect of chlorination on the structure and properties of reclaimed rubber and to discuss the feasibility of a novel method to chlorinate reclaimed rubber.
Design/methodology/approach
A series of chlorinated reclaimed rubber with different chlorination degrees (CD) was prepared by suspension chlorination in aqueous phase (SCAP). Their structure and performance were characterized by Fourier transform infrared spectrometer, energy dispersive spectroscopy, scanning electron microscopy, thermogravimetric and mechanical property test.
Findings
The chemistry structure, mechanical performance and heat resistance of CRR is affected greatly by its CD.
Research limitations/implications
Although in the present work only chlorination of reclaimed rubber is researched, but this method can be used to modify other recycled rubber.
Practical implications
SCAP is a useful method to produce CRR, and it is feasible for production of chlorinated recycled rubber in large scale. The present work provides a new strategy to fabricate new materials based on recycled rubber.
Social implications
Chlorination of reclaimed rubber by SCAP is useful to convert waste rubber into new materials, and it is useful to decrease environment pollution.
Originality/value
SCAP method provides a new technology to chlorinate waste rubber with many merits, such as chlorination rate of RR is accelerated and the reaction can be controlled or adjusted easily. Moreover, conversion of chlorine is increased remarkably.
Details
Keywords
This study aims to investigate whether the communication between the external auditor and the audit committee (AC) impacts audit quality.
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.