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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.

Digital technologies open up unprecedented opportunities for the Chinese wind power industry to make rapid and comprehensive decisions. However, the relationship between digital technology adoption and radical and incremental innovations has not been empirically assessed. In addition, reconfiguration capability is the ability of firms to transform and respond to changes. How such an organizational capability influences the effectiveness of digital technology adoption is a black box. In response, this study aims to assess the relationship between digital technology adoption and radical and incremental innovations in the Chinese wind power industry and elucidate the moderating role of reconfiguration capability.

Based on the data of listed companies in the Chinese wind power industry from 2006 to 2020, this study constructs regression models and validates the hypotheses.

The correlation between digital technology adoption and incremental innovation in the wind power industry in China is significantly positive, but the relationship between digital technology adoption and radical innovation is not significant. In addition, reconfiguration capability significantly enhances the incentive effect of digital technology adoption on incremental innovation.

To the best of the authors’ knowledge, this study is one of the earliest to explore the heterogeneous relationships between digital technology adoption and radical and incremental innovations in emerging economies, advancing the theoretical insights into how digital transformation can foster different categories of technological innovations. Moreover, this study embeds dynamic capability theory into digital transformation research by exploring the boundary conditions for the effectiveness of digital technology adoption from the perspective of organizational dynamic capability, thereby expanding the boundaries of existing knowledge.

It is generally believed that supervisors would deter employee unethical behavior. However, drawing from social exchange theory and the theory of moral disengagement, we posit that supervisors are more willing to tolerate employee unethical behavior through moral disengagement when the perpetrator is a high performing employee.

Study 1, which measured employee unethical behavior in a specific group of doctors through a time-lagged survey, and Study 2, which manipulated employee unethical behavior with a diverse sample by a vignette-based experiment, provided convergent support for our hypothesized 1st-stage moderated mediation model. Hierarchical regression, bootstrapping and ANOVA are used to test our hypotheses.

Although supervisors generally showed a low social acceptance of an employee who engaged in unethical behavior, they were more likely to socially accept the perpetrator through moral disengagement when the employee was a high rather than a low performer.

Given that supervisor's tolerance of employee unethical behavior may be more dangerous than employee unethical behavior itself, organizations should set up an ethics committee to handle top managers' unethical behavior and consider morality equally important with performance in management practice.

The current research extends research on the interpersonal consequences of employee unethical behavior, explains how moral disengagement promotes social acceptance and identifies the moderating effect of job performance in the process.

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.

Wind power is the most promising renewable energy source in China. The development of digital technologies has brought about unprecedented growth opportunities and prospects for wind power. However, the relationship between digital technology adoption and total factor productivity (TFP) in the wind power industry in China has not been empirically assessed. This study aims to clarify whether and how digital technology adoption affects the TFP of the wind power industry in China.

Based on the data of listed companies in the Chinese wind power industry from 2006 to 2021, this study proposes and verifies relevant hypotheses with two-way fixed effects regression models.

The empirical results indicate that digital technology adoption is the cornerstone of the TFP of China’s wind power industry. Reconfiguration capability and technological innovation serially mediate the above relationship. In addition, the incentive effect of digital technology adoption varies among wind power firms. The impact of digital technology adoption is more significant in firms that are old and located in economically undeveloped regions.

This study is one of the earliest attempts to investigate the relationship between digital technology adoption and TFP in the renewable energy sectors of emerging economies. By integrating dynamic capability theory and the analytical framework of “Capability-Behavior-Performance” into the digital context, this study offers the theoretical insights into how digital technology adoption can enhance organizational reconfiguration capability, thereby stimulating technological innovation and subsequent TFP. Additionally, the impacts of different digital technologies are estimated in entirety, rather than in isolation.

1. Explore the important role of sole actual controller in the innovation decision of the firm and the different effects of the ownership of sole actual controller on innovation; 2. Explore whether the role played by sole actual controllers varies in different types of firms; 3. Explore the important role of cooperative culture in the internal governance of firms and whether sole actual controller firms feel a rejection effect on cooperative culture.

The authors collect data on Shanghai and Shenzhen A-share listed companies from 2011 to 2021 to analyze the role of the sole actual controller on innovation investment, as well as the moderating effect of cooperative culture in corporate annual reports using natural language processing.

The authors find that sole actual controllers promote corporate innovation investment and that concentrated equity inhibits corporate innovation investment, while dispersed equity concentration promotes it. In addition, cooperative culture has a nonlinear moderating effect on the relationship between SACs and innovation.

On the one hand, this study focuses chiefly on the decision-making behavior of top managers, such as the SACs and shareholders, and does not account for the role of bottom-level employees or professional R&D teams in innovation. On the other hand, although this study discusses the moderating role of corporate cooperative culture, it is limited to internal cooperative culture; cooperative culture should also consider external cooperation, such as cooperation between companies or between companies and universities.

First, companies should actively implement the SAC model and scientifically select a truly compassionate and visionary SAC as the dominant person in the company. Second, the Chinese government needs to standardize the identification of actual controllers, who should not be a shareholder of the company. Third, policymakers should promote the reform of the mixed system of enterprises, optimize the shareholding structure of firms, make executives an important part of corporate governance. Fourth, cooperation culture is a good start, though firms should avoid letting it become a “double-edged sword” of the management mode of the SAC.

First, existing studies do not address the impact of SACs on innovation from the perspective of SACs, who have most influence the firm's decision-making. Focusing on the SAC's decision-making style has sufficient practical implications for future corporate innovation planning. This study used the natural language processing (NLP) module in ChatGPT to analyze the culture of cooperation in corporate annual reports. Currently, corporate culture is an obstacle to the study of corporate governance because of its obscurity and difficulty of quantification. The authors adopted a PSM (propensity score matching) approach to eliminate the endogeneity of the data, which makes the results more scientific.

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 online profile picture of a doctor serves as a pivotal source of visual information, playing a key role in shaping the doctor’s professionalism in the online health market. Doctors can strategically curate the elements of their online profile pictures, such as attire and background, to either reinforce a formal image or craft a casual image, thereby influencing patients’ doctor choices. Despite this, the relative effectiveness of formal or casual images in swaying patient choices remains unclear. This study endeavors to bridge this knowledge gap.

This study tested the influence of a doctor’s attire and background in their profile picture on patient decision-making, with a focus on discerning variations in impact among patient groups differentiated by the severity of their illnesses (i.e. high-severity versus low-severity conditions). We formulated four hypotheses and tested them through an econometric analysis and a controlled laboratory experiment.

The empirical findings reveal that doctors’ formal profile pictures, characterized by formal attire and backgrounds, exert a more pronounced influence on patient choices than casual images. The severity of a patient’s illness positively moderated the relationship between formal images and patient choices.

These insights make a significant contribution to the understanding of patient behavior in selecting doctors within the online health market. Furthermore, they offer valuable guidance for doctors in optimizing their online profile presentation to better align with patient preferences and expectations.

This study examines the relationship between chief financial officer (CFO) general ability and corporate debt financing, using all Chinese listed companies as the sample. It has significant implications for corporate shareholders and investors. Companies aiming to increase the proportion of external capital should prioritise the CFO's general ability. Similarly, investors can consider this a valuable sign before making investment decisions.

This study follows Custódio et al.'s (2013) approach to measuring the CFO general ability index (GAI) in five dimensions, while the D/E ratio is treated as the primary proxy of corporate debt financing. This study investigates the linear relationship between CFO general ability and corporate debt financing by using the ordinary least squares (OLS) regression with controlling year and industry fixed effect simultaneously.

Based on a sample dataset of all listed firms in China from 2008 to 2023, this paper identifies a significant positive correlation between CFOs' general management skills and corporate debt financing. This finding underscores that generalist CFOs prefer debt financing over equity financing. The paper also suggests that corporate innovation could be a potential mechanism through which CFOs' comprehensive management skills influence debt financing.

This study expands upon prior research by establishing a positive correlation between generalist CFOs and debt financing. Previous studies investigating the influence of CFO demographic characteristics have predominantly concentrated on singular dimensions, such as educational background, varied professional experiences and career trajectories, often overlooking the significance of past work experience. Secondly, this paper enriches the financial literature by introducing a novel determinant that substantially impacts debt financing.

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.