Dongfeng Li, Zhengzhong Wang, Andrea Da Ronch and Gang Chen
This paper aims to develop an efficient evaluation method to more intuitively and effectively investigate the influence of the wing fuel mass variations because of fuel burn on…
Abstract
Purpose
This paper aims to develop an efficient evaluation method to more intuitively and effectively investigate the influence of the wing fuel mass variations because of fuel burn on transonic aeroelasticity.
Design/methodology/approach
The proposed efficient aeroelastic evaluation method is developed by extending the standard computational fluid dynamics (CFD)-based proper orthogonal decomposition (POD)/reduced order model (ROM).
Findings
The results of this paper show that the proposed aeroelastic efficient evaluation method can accurately and efficiently predict the aeroelastic response and flutter boundary when the wing fuel mass vary because of fuel burn. It also shows that the wing fuel mass variations have a significant effect on transonic aeroelasticity; the flutter speed increases as the wing fuel mass decreases. Without rebuilding an expensive, time-consuming CFD-based POD/ROM for each wing fuel mass variation, the computational cost of the proposed method is reduced obviously. It also shows that the computational efficiency improvement grows linearly with the number of model cases.
Practical implications
The paper presents a potentially powerful tool to more intuitively and effectively investigate the influence of the wing fuel mass variation on transonic aeroelasticity, and the results form a theoretical and methodological basis for further research.
Originality/value
The proposed evaluation method makes it a reality to apply the efficient standard CFD-based POD/ROM to investigate the influence of the wing fuel mass variation because of fuel burn on transonic aeroelasticity. The proposed efficient aeroelastic evaluation method, therefore, is ideally suited to deal with the investigation of the influence of wing fuel mass variations on transonic aeroelasticity and may have the potential to reduce the overall cost of aircraft design.
Details
Keywords
JingHui Deng, Jinhe Chen and ZhengZhong Wang
The paper aims to establish a comprehensive optimization analysis model for a helicopter roll on the ground and take off based on optimal control method. The trajectory and…
Abstract
Purpose
The paper aims to establish a comprehensive optimization analysis model for a helicopter roll on the ground and take off based on optimal control method. The trajectory and control of the entire process are studied, and the key factors affecting the helicopter takeoff distance are analyzed.
Design/methodology/approach
First, based on the equivalent stiffness and damping, the landing gear model is established, and a six-degree-of-freedom helicopter model is formed. Then, the simulation of the roll-on takeoff is transformed into a nonlinear optimal control problem (NOCP). Meanwhile, a hybrid single-multiple shooting method-based transcription process is used for discretizing the problem, leading to a finite nonlinear programming model, which is solved by sequential quadratic programming. Finally, the process was calculated and compared with flight test data, which verified the feasibility of the NOCP. The influence of takeoff weight, takeoff power and liftoff airspeed on the takeoff distance of the helicopter was analyzed.
Findings
The results show that the takeoff weight can be increased by 17% under the maximum takeoff power, which is roll-on takeoff at an altitude of 0 m. When the helicopter takes off with the maximum weight at an altitude of 5000 m, the liftoff airspeed should be over 49.2 km/h.
Originality/value
The novelty of this paper lies in the comprehensive consideration of helicopter taxiing and taking-off phases, and the application of optimal control theory to establish a comprehensive analysis model, which can quickly analyze the maximum takeoff weight, takeoff distance, optimal liftoff speed and so on. Meanwhile, the method is verified based on the flight data.
Details
Keywords
Hanwen Chen, Yang Feng, Aiju Kou and Siyi Liu
This study aims to test the effect of individual audit quality on career advancement the audit labour market.
Abstract
Purpose
This study aims to test the effect of individual audit quality on career advancement the audit labour market.
Design/methodology/approach
This paper uses data on auditors from two collapsed audit firms in China, namely, Ruihua and Zhengzhong Zhujiang, and tests the effect of individual audit quality on career advancement in the audit labour market.
Findings
The baseline results show that high-quality audits promote auditors’ career advancement. Our results hold after a battery of robustness tests. Further analyses support our hypothesis, indicating that client retention and audit fees are positively related to auditors’ prior audit quality. The effect of audit quality on career advancement does not hold for auditors from sanctioned branch offices or for auditors with prior culpable clients, as shared reputation damage can weaken the effect of high audit quality. Furthermore, this paper investigates whether the reputation enhancement effect of high audit quality can be strengthened by auditor experience, the title of “senior auditor” and IPO auditing experience. We also show that clients and audit firms place more weight on the quality of audits conducted by auditors in competitive markets and auditors with engagements matched with industries.
Originality/value
Together, these findings indicate the vital role of individual audit quality in auditors’ career development in the audit labour market, consistent with the reputation rationale for audit quality.
Details
Keywords
Wenhui Zhou, Chang Wang, Pingjie Hu and Yifang Zhou
The purpose of this paper is to demonstrate the main advantages of integrating bottleneck theory, action learning and transformation capabilities to phenomenon and process…
Abstract
Purpose
The purpose of this paper is to demonstrate the main advantages of integrating bottleneck theory, action learning and transformation capabilities to phenomenon and process analysis systems.
Design/methodology/approach
This paper selects three typical cases, using grounded theory standardized coding procedures, and selects exploratory case study approach.
Findings
Inward small and medium manufacturing enterprises use the bottleneck breakthrough program and provide a correct knowledge input for action learning. Action learning provides a strong guarantee that for the implementation of bottleneck breakthrough program, programming and action learning are required to continually solve problems and achieve goals in the process.
Research limitations/implications
The authors used inward manufacturing small- and medium-sized enterprises as research subjects The authors did not analysis the role of knowledge services; the future studies could explore how to improve the performance through the transformation value co-creation.
Practical implications
Because of the lack of resources and capacity, small- and medium-sized enterprise adopt appropriate micro-innovation and continuous micro-transformation to break the bottleneck stage and achieve small victories.
Originality/value
Learning and development enterprises are not only through multinational clients which restructuring enhance the learning capacity of the international M & A path. It does not conduct thorough and comprehensive change, and also not related to the structural of readjustment organization. In fact, the radical change and transformation strategy is different than other strategies.
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.
Details
Keywords
Junsheng Zhang, Yue Qi, Yaoqing Song and Yamin Zeng
Audit firms have a strong historical tradition of professionalism, but they are also commercial entities. This study aims to investigate the relationship between auditor cash…
Abstract
Purpose
Audit firms have a strong historical tradition of professionalism, but they are also commercial entities. This study aims to investigate the relationship between auditor cash compensation and office-level financial performance.
Design/methodology/approach
This study uses proprietary compensation expense and financial performance data from audit offices in China. Using the ordinary least squares regressions, this study tests the association between per capita compensation and office-level financial outcomes.
Findings
This study provides evidence that audit offices offering higher compensation achieve more profitable performance, as reflected in increased market share, higher return on assets and greater operating profit margins. Mechanism tests suggest that reductions in auditor turnover, driven by compensation incentives, partially account for this performance improvement. Additional tests show that the benefits of compensation incentives are particularly pronounced in audit firms licensed to conduct listed firm audits or when accompanied by staff training and technical development. Furthermore, both partner-level and staff auditor compensation significantly enhance office-level financial performance. The results might be of interest to both practitioners and regulatory bodies.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine the relationship between auditor cash compensation and audit-office profitability. The findings highlight important policy implications for audit firms seeking to retain high-caliber auditors and maximize their economic benefits through human capital investments, including compensation, education, training and technical development.
Details
Keywords
Abstract
Purpose
This paper traces the incorporation of western educational histories in the development of normal-school curricula during the late Qing Dynasty and the Republic of China (1901–1944). It uses publication networks to show how the study of comparative educational history facilitated the international circulation of knowledge in the teaching profession, and how the “uses” of educational history were shaped by larger geopolitical forces.
Design/methodology/approach
This paper analyzes the international exchange of texts between normal schools in China and Japan and, subsequently, between normal schools in China and the United States. A database of 107 publications in the field of western educational history that were adopted in China reveals specific patterns of textual citation, cross-reference, and canon-formation in the field of educational historiography.
Findings
With conclusions derived from a combination of social network analysis and clustering analysis, this paper identifies three broad stages in China's development of normal-school curricula in comparative educational history: “Japan as Teacher,” “transitional period” and “America as Teacher.”
Research limitations/implications
Statistical analysis can reveal citation and reference patterns but not readers' understanding of the deeper meaning of texts – in this case, textbooks on the subject of western educational history. In addition, the types of publications analyzed in this study are relatively limited, the articles on the history of education in journals have not become the main objects of this study.
Originality/value
This paper uses both quantitative and qualitative methods to uncover the transnational circulation of knowledge in the field of comparative educational history during its formative period in China.
Details
Keywords
This study aims to understand the epistemic foundation of the classification applied in the first Chinese library catalogue, the Seven Epitomes (Qilue).
Abstract
Purpose
This study aims to understand the epistemic foundation of the classification applied in the first Chinese library catalogue, the Seven Epitomes (Qilue).
Design/methodology/approach
Originating from a theoretical stance that situates knowledge organization in its social context, the study applies a multifaceted framework pertaining to five categories of textual data: the Seven Epitomes; biographical information about the classificationist Liu Xin; and the relevant intellectual, political, and technological history.
Findings
The study discovers seven principles contributing to the epistemic foundation of the catalogue's classification: the Han imperial library collection imposed as the literary warrant; government functions considered for structuring texts; classicist morality determining the main classificatory structure; knowledge perceived and organized as a unity; objects, rather than subjects, of concern affecting categories at the main class level; correlative thinking connecting all text categories to a supreme knowledge embodied by the Six Classics; and classicist moral values resulting in both vertical and horizontal hierarchies among categories as well as texts.
Research limitations/implications
A major limitation of the study is its focus on the main classes, with limited attention to subclasses. Future research can extend the analysis to examine subclasses of the same scheme. Findings from these studies may lead to a comparison between the epistemic approach in the target classification and the analytic one common in today's bibliographic classification.
Originality/value
The study is the first to examine in depth the epistemic foundation of traditional Chinese bibliographic classification, anchoring the classification in its appropriate social and historical context.
Details
Keywords
Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang
The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.
Abstract
Purpose
The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.
Design/methodology/approach
Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures to proxy for audit firms’ CSR engagement: a dummy variable to indicate whether an auditor engages in CSR activities in year t and the frequency with which auditors conduct CSR activities in year t. The authors use ordinary least squares regression as a baseline methodology, along with the entropy balancing method and instrumental variable approach to alleviate potential endogeneity concerns.
Findings
The baseline results show that socially responsible audit firms provide higher quality audit services than their counterparts. In particular, the authors find that clients audited by socially responsible audit firms are less likely to receive an aggressively clean opinion. Moreover, the findings suggest that CSR activities related to community and employees are more relevant in improving audit quality compared with those related to other dimensions of CSR. Further analyses show that capital markets and audit clients react positively to audit-firm CSR activity. Audit firms engaging in CSR increase their audit inputs in response to risky clients, as compared with their counterparts. Finally, cross-sectional analyses show that the positive relationship is more pronounced for non-Big 4 and non-industry experts and is attenuated by within-firm geographic dispersion. In terms of client characteristics, the positive effect of audit-firm CSR is stronger when their clients face the higher financial risk or have lower CSR awareness than others. Taken together, these findings are consistent with the ethical view of audit-firm CSR engagement.
Practical implications
The study advances investors’ understanding of audit-firm CSR engagement and helps them evaluate the credibility of audited financial reports. Besides, the findings may also help guide the audit firms to conduct more CSR activities and help guide the audit clients to choose CSR audit firms.
Originality/value
To the best of the authors’ knowledge, this study provides the first large-sample evidence by empirically examining the association between audit-firm CSR activity and audit service performance. Besides, this paper also explores audit-firm CSR activity from two competing perspectives, thereby providing a comprehensive understanding of this issue. Finally, this work responds to the call for more CSR research in emerging markets.