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The purpose of this study is to investigate the decision usefulness of key audit matters (KAMs) disclosures from the perspective of financial analysts.

Using data from two groups of Chinese-listed firms subject to different audit standards, the authors use a quasi-natural experiment and the difference-in-differences approach to examine the impact of KAMs on analyst forecasts. The authors also conduct a textual analysis on management disclosures as well as on the content of KAM disclosures.

The results of this study show that both forecast errors and dispersion have significantly declined for the firms disclosing KAMs compared to the firms without such disclosures. Further analysis presents evidence that KAM disclosures have resulted in simultaneous increase in management disclosures and audit quality. In addition, auditor characteristics, such as auditor’s dependence on client fees and its industry specialization, and firm’s characteristics, such as its ownership structure and its social connection with the auditor, appear to affect the informativeness of KAM disclosures. The authors also perform content analysis of KAMs to provide additional insight.

As AH firms are required to adopt the expanded audit report one year before A shares firms, by design, there is only one year in which these two types of companies differ. Therefore, the results without overgeneralizing the impact of KAM disclosures should be interpreted. In addition, this study involves the Chinese market alone and, therefore, may be affected by factors peculiar to the functioning of the Chinese economy and financial markets.

The main contribution of this study lies in highlighting the salience of KAM context in shaping the relationship between auditors, managers and analysts and its collective impact on information environment. The findings of this study are significant in that they help establish the importance of KAM disclosures in helping to assure that higher quality financial information is available to capital markets, as well as information that is otherwise unavailable given disclosure mandates in China. This study adds to the literature on the importance of providing additional means of safeguarding auditor independence and on the value of auditor expertise in providing useful content in audit disclosures. Moreover, the findings suggest that the expanded audit report can help reduce the level of asymmetric information, especially for state-owned entities. They provide insight on how the new audit rule influences managers and auditors communicating complex accounting matters as well as the moderating effect of the social connections between auditors and firm executives.

Crowdfunding, especially reward-based crowdfunding, has quickly evolved into a commonly used vehicle for innovating entrepreneurs to develop their products. Many crowdfunding platforms allow creators maximum flexibility in terms of the prices and rewards offered in a project to gain sufficient capital. However, creators need to understand how to design project rewards and how to select a pricing strategy, in addition to whether the creator should spend resources on designing multiple rewards of varying quality. The purpose of this paper is to address these issues by answering whether and why there are significant differences in the application of early-bird and versioning pricing strategies in crowdfunding.

This paper develops a two-stage dynamic game model with incomplete information, proposes a corollary calculated by analyzing a perfect Bayesian equilibrium, and then tests Corollary 1 by empirical analysis.

Contrary to the findings of other studies, the results show that an early-bird pricing strategy is likely better than a versioning pricing strategy for earning greater revenue in a crowdfunding context, on average. This finding means that creators do not have to spend as much in designing rewards of various qualities; rather, they should only provide multiple price options for high-quality rewards. However, if the heterogeneity of target backers’ valuations and the quality difference between two types of products are adequately high, a versioning pricing strategy may be a good choice for creators.

This paper provides a reference for creators regarding the selection of pricing strategies and the design of reward quality when launching crowdfunding projects.

This paper explains an interesting and practical issue in the design of reward quality and the selection of a pricing strategy after fully considering the role of the crowdfunding all-or-nothing mechanism and special backer behavior.

This study aims to explore the impact of information security knowledge on information security compliance behavior using neuroscience science.

This study uses electroencephalography (EEG) equipment to collect brain cognitive data from participants under two specific conditions. The conditions are before and after information security knowledge interventions contextualized with the “Wannacry” ransomware incident.

Firstly, the information security knowledge interventions lead to differences in the participants’ behavioral data under the two conditions, with participants showing increased attention to security warnings after intervention. Secondly, the P300 waveform is observed in the decision-making process for information security compliance behavior both before and after intervention, suggesting that the cognitive processes of the brain are influenced by information security knowledge. Finally, the amplitude of the P300 waveform is larger after intervention compared to before, and the energy in the β frequency band induced by decision-making for information security compliance behavior is higher before intervention than after.

Few studies have focused on the corresponding research regarding how to enhance information security compliance behavior. This study confirms that information security knowledge can significantly improve information security compliance behavior encouraging users to proactively implement security measures to counter information security threats. The findings reveal the impact of EEG on the cognitive processes involved in decision-making for information security compliance behavior and offer a novel approach for improving information security behavior through information security knowledge interventions.

This study aims to assess how firm functional capability moderates the relationship between two types of open innovation and performance, with a special focus on the role of technological capability and the join effect market information management capability. This paper develops and tests a research model, which assesses how the performance implications of two open innovation forms are shaped by the technological capability and how such an effect is contingent on market information management capability.

Survey data were collected from 238 Chinese high-tech enterprises. Structural equation modeling and linear regression were used to test the data. Then, the main research questions were answered.

Empirically results show that technological capability strengthens the influence of inbound open innovation on firm performance. However, the moderate effect of technological capability on the relationship between outbound open innovation and firm performance remains unsupported. A higher technological capability with a high level of market information management capability increases the efficacy of outbound open innovation in gaining superior performance. Additional analysis shows that when firms implement inbound activities and possess a strong technological capability, they will achieve higher performance if they possess a moderate level of market information management capability, compared with a high or low level.

This paper provides new evidence on the benefits of different open innovation strategies on firm’s performance and, more importantly, the specific firm-level contingencies (technological capability and market information management capability) under which these benefits are more likely to be enhanced. It clarifies what the capabilities are and how they interact to foster the robust open innovation strategies, which sheds new light on the boundary conditions that affect the open innovations–firm performance relationship.

This study, based on social exchange theory, aims to explore knowledge hiding behavior in relation to shared goals of individuals working in teams and trust (cognitive-based trust and affective-based trust) as a boundary condition on shared goals and knowledge hiding relationship.

A total sample of 270 reliable questionnaires are collected from university students in China. SPSS and AMOS are employed for the data analysis of the proposed model.

Findings of the study have indicated that shared goals are negatively associated with knowledge hiding behavior. Furthermore, trust (cognitive-based trust and affective-based trust) moderates the relationship between shared goals and knowledge hiding behavior.

This study has provided empirical proof and in-depth understanding and recommendations for supervisors and administrative authorities to form the culture of groups/teams with shared goals to reduce the undesirable individual behaviors.

This study, among the first empirical studies investigating the relationship between shared goals and knowledge hiding behavior, trust as a moderator, enriches the existing academic literature of and provides valuable insight into the research on knowledge hiding and knowledge management.

This study, based on social exchange theory, aims to explore the association between appreciative leadership and employees' helping behaviors by investigating the mediation role of emotional reactions (pride, anxiety), and choosing organizational trust as a boundary condition between appreciative leadership and helping behaviors.

A total sample of 285 reliable questionnaires were collected in three time lags from employees working in the Pakistani education and banking sectors. PROCESS macro using SPSS and AMOS are employed for data analyses of the proposed model.

The findings reveal that appreciative leadership has positive impacts on employees' helping behaviors and emotional reactions (pride, anxiety) mediate the relationship of appreciative leadership and employees' helping behaviors. In addition, the results show that high organizational trust strengthens the positive relationship between appreciative leadership and employees' helping behaviors.

This research has provided empirical proof between the relationship of appreciative leadership and helping behaviors and the findings are of great significance for managers, employees, and organizations. The study proposes that leaders should have appreciative behavior while treating their subordinates. Moreover, it is revealed that the role of organizational trust should be given more attention and importance because it is a factor moderating the employees' helping behaviors.

The present study, among the first empirical efforts investigating the relationship between appreciative leadership and helping behaviors, organizational trust as a moderator, enriches the existing academic literature of and provides worthy insight into the research on appreciative leadership and helping behaviors.

The purpose of this study is to contribute to empirical research on individual ambidexterity drivers. This paper analyzes the relationships between inclusive leadership, team knowledge acquisition, team knowledge sharing, digital tools usage and individual ambidexterity.

This study conducted a questionnaire survey of high-tech and manufacturing enterprises in China and obtained 75 leader questionnaires and 365 employee questionnaires. The hypotheses were tested using hierarchical and cross-level regressions.

The research indicates that inclusive leadership improves team knowledge acquisition and sharing. However, only team knowledge sharing significantly boosts individual ambidexterity, and not team knowledge acquisition. Thus, inclusive leadership fosters individual ambidexterity primarily through team knowledge sharing. Digital tools usage strengthens the impact of inclusive leadership on team knowledge sharing, thereby intensifying its effect on individual ambidexterity. However, digital tools usage weakens the effect of inclusive leadership on team knowledge acquisition.

First, this study addresses the call for research on ambidexterity at different levels, revealing the heterogeneous impact of team knowledge acquisition and sharing on individual ambidexterity. Second, this study developed a theoretical model to explore how leadership affects individual ambidexterity. Third, this study responds to the question that digitalization has won, but has leadership lost by investigating the role of digital tools usage in the relationship between inclusive leadership and team knowledge integration.

This study, based on the conservation of resource theory, aims to investigate the negative impacts of abusive supervision on helping behaviors among employees by examining the mediating role of rumination and the moderating role of psychological flexibility.

A total sample of 282 reliable questionnaires are collected from 282 employees working in education and banking sectors of Pakistan. SPSS and AMOS are used for data analysis of the proposed model.

The findings reveal that rumination mediates the relationship between abusive supervision and employees’ helping behavior. In addition, the results show that higher levels of psychological flexibility negatively moderate the relationship between abusive supervision and employees’ helping behaviors through mediation.

This study elucidates how and when abusive supervision deters helping behavior among employees and provides useful guidelines for banking/university’s administration to understand harmful consequences of abusive supervision and take appropriate policy measures to lessen their harmful effects upon employees.

By proposing a moderated mediation model, this study discovers rumination as a key mediator that links abusive supervision to employees’ helping behaviors and identifies the role of psychological flexibility in diminishing the negative impacts of abusive supervision upon employees’ helping behaviors through rumination.

This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

Morality in the workplace has become a significant determinant of organizational effectiveness and employee well-being. This research aims to conduct an in-depth review of the past literature on multidimensional morality and provide insight into its impact on the modern workplace and employee well-being.

The literature search resulted in 3,589 papers published between 2012 and 2024. This paper analyzed 30 research studies on workplace morality based on predetermined inclusion and exclusion criteria to ensure methodological rigor.

Research findings show the need to promote workplace ethics to avoid counterproductive workplace behaviors. Also, effective leadership adheres to ethical principles, together with the ethical framework of an organization, which includes codes of ethics and a commitment to corporate social responsibility, contributing to the overall well-being of individuals by providing a sense of support and resolving conflicts. Ethical conflicts are associated with decreased well-being and increased turnover, underscoring the need for organizational solutions.

Understanding intricate morality is essential for organizations to foster moral cultures and improve performance. HR specialists can use this knowledge to create policies that uphold moral principles and improve employee job satisfaction.

This study extends the current body of knowledge by synthesizing research on multifaceted moral issues in modern workplaces. It provides useful insights for researchers, practitioners, and policymakers who are interested in promoting ethical organizational cultures by addressing ethical shortcomings.