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This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA.

This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors to report CAMs on their audit report has on the audit process. It also used levels regression models to examine the relationship that CAM disclosures have with audit report lag and audit fees.

This study found that the implementation of the CAM disclosure requirement in the USA reduced audit report lag while not significantly affecting audit fees. This suggests that the CAM disclosure requirement may increase the cooperation between auditors and managers and improve the efficiency of the audit process.

This study’s results are informative for assessing the economic impact of requiring CAM disclosures, which should be of importance to regulators, auditors and accounting researchers.

This study used different approaches to investigate two aspects of the CAM disclosure requirement – the effect of the implementation of the disclosure requirement and the subsequent effects related to CAM reporting outcomes. Unlike many previous studies investigating CAM disclosures, which relied on experiments and questionnaires, this study used actual CAM disclosure data in the USA to investigate the impact on audit report lag and audit fees.

There are limited risk assessment tools validated for use with the internet child abuse material (I/CAM) offender cohort. Developed through a multi-stage process, the purpose of this paper is to present the “Estimated Risk for Internet Child Sexual Offending” (ERICSO), a new tool for I/CAM offender assessment, including demographic, collection, nature of engagement and social domains, plus a structured professional judgement section. Validation studies remain ongoing.

This paper presents a case series analysis of six Australian men, including two Aboriginal men, convicted of I/CAM offences to pilot proposed ERICSO domains and commence validation against the short self-esteem scale, University of California Los Angles loneliness scale, internet sex screening test and the sexual violence risk-20 V2.

Participants of all ages generally reported histories of mental health diagnosis and/or treatment and substance abuse. Two participants reported prior sexual offending, one for I/CAM offences. Participants expressed sexual preferences for female child victims and were convicted of possessing thousands of I/CAM files. Two participants reported accessing I/CAM for over six and 10 years, respectively, before detection by law enforcement.

Preliminary implications indicate ERICSO higher scores are consistent with I/CAM offenders having more online sexual behaviour diversity and more areas of risk/treatment need. For example, participants with problematic self-esteem and loneliness in our data set have higher ERICSO scores. Social connectedness may be a relevant factor though definitive conclusions cannot be drawn from the small sample size.

The ERICSO presents novel assessment of factors in considering treatment targets in addressing both illegal I/CAM and problematic legal sexual behaviours.

This study aims to address the following four research questions: first, whether auditors report critical audit matters (CAMs) to shield themselves against possible litigation; second, whether reporting quality affects auditors’ propensity to report CAMs; third, whether auditors’ tenure length – reflecting familiarity with clients’ financial reporting – affects their likelihood to report CAMs; and fourth, whether auditors’ conservatism increases the likelihood of CAMs reporting.

Data are manually collected from audit reports including CAMs in 10-K, then financial data are collected from the Capital IQ database, and market data are collected from the CRSP database. Using propensity score matching, the initial sample of companies with CAMs is matched with companies without reported CAMs. Performance adjusted discretionary accruals, real earnings management proxy, Khan and Watts’ (2009) C-score, propensity to issue a going concern opinion, Dechow et al.’s (2011) F-Score, Rogers and Stocken’s (2005) model and Houston et al.’s (2010) model are used to measure reporting quality, auditor conservatism, misstatement risk and litigation risk, respectively.

The results do not show that auditors report CAMs opportunistically to shield themselves from litigation risk. However, the results do suggest that auditors have a greater tendency to report CAMs when reporting quality is low and when they are more conservative. On the other hand, they have less tendency to report CAMs in their first year of engagement.

The findings of this study have important implications for the auditor behavior literature as it shows that, when it comes to reporting CAMs, auditors actually behave objectively and do not report in a trite way. This study also provides early archival evidence on a standard that relates to the first major change to the auditor’s report in decades. To the best of the author’s knowledge, it is the first to provide evidence on the association between auditor conservatism and auditors tendency to report CAMs and the first to triangulate prior research on auditor litigation risk by providing the first archival evidence on the auditors “litigation-shielding” concern.

This study examines whether auditors attempt to meet the stated objective of reporting CAMs by signaling information about reporting quality. This study demonstrates that reporting CAMs is not a “boilerplate” communication. This study has implications for standards setters, as it shows that CAMs are reported in a way consistent with the objectives of the new standard, namely, via signaling information in the audit report on the quality of the financial statements.

In terms of originality, this paper uses a manually collected sample and, to the best of the author’s knowledge, is the first to focus on auditor’s behavior rather than on investors or clients reactions to CAMs. Also, this paper addresses a recently issued standard using US data and archival approach, rather than experimental. This paper also provides relevant evidence related to concerns raised earlier but were not empirically examined, such as reporting CAMS as “boilerplate” expectations. This paper provides new evidence on the auditors’ behavior with regard to litigation risk.

This study aims to elaborate on the existing link between maintenance practices and the digital world while also highlighting any unaddressed potential for digital transformation in aircraft maintenance. Additionally, explore how digital technologies contribute to optimizing efficiency within the continuing airworthiness management (CAM) processes.

A literature review was performed to provide a precise review of the authority regulations on CAM processes and existing literature on digital transformation, including artificial intelligence, machine learning, neural network and big data in civil aircraft maintenance and continuing airworthiness processes. This method is used to organize, analyze and structure the body of literature to identify research gaps in the selected scope of the study.

The high position of digital technologies in preventive and predictive maintenance and the need for legislative development for using them in CAM are emphasized. Moreover, it is shown in which area of CAM scientific research has been performed regarding the application of frontier digital technologies. In addition, the gaps between maintenance practices and the digital world, along with the potential scopes of digital transformation which has not been well addressed, are identified. And finally, how digital technologies can effectively increase efficiency in CAM processes is discussed.

To the best of our knowledge, no study comprehensively determined the body of existing knowledge on the aspects of digitalization related to the field of continuing airworthiness management and aircraft maintenance. The results of this study provide a positive contribution to airlines, policymakers, manufacturers and maintenance organizations achieving additional benefits from the implementation of digital technologies in the CAM processes.

This study aims to differentiate crime-related characteristics (such as the number of cases filed against current convictions and criminal history) based on the criminal thinking prevailing among convicts. However, because of the low reliability of subscales and poor structural validity of indigenous and translated versions of international instruments, a new instrument criminal attitude measure (CAM) was extracted to measure criminal thinking patterns among convicts incarcerated in central prisons of Punjab.

A cross-sectional research design was used. Data was collected from 1,949 male convicts (extracting mutually exclusive data from 649 respondents for EFA and 1,300 respondents for confirmatory factor analysis [CFA]). Both data samples were collected from convicts incarcerated in the nine (all) central jails of Punjab, Pakistan.

The results of this study showed poor model fit for both the indigenous criminal thinking scale and the translated version of criminogenic cognition scale. CAM was extracted through principal component analysis and proposed as a 15-item questionnaire with five factors extracted through varimax rotation. Those five factors are power orientation, mollification, entitlement, mistrust toward authorities and short-term orientation. The results of CFA for CAM confirmed the proposed five-factor structure for the construct. Findings based on MANOVA further found that CAM differentiates between the thinking patterns of recidivists, convicts with multiple charges filed against them in current convictions and convicts with a familial criminal record. The findings of this study showed that CAM is a practical, valid and reliable instrument for measuring criminal thinking among convicts.

In this study, using the survey method was inevitable because of the restrictions imposed by the granted permission. However, this time duration was extended because of the courtesy of the Superintendent and Deputy Superintendent of each jail. This study is focused on a male sample only, and the findings cannot be generalized to females. The phenomena proposed (based on large data sets) in this study can further be elaborated using qualitative research designs and methods (using a small sample with an in-depth study). So, it is also suggested to test this new instrument on a comparative study between prisoners and non-prisoners to explore whether scale can differentiate between these two groups.

A short-scale and easy-to-administer instrument was developed for assessing major criminogenic needs among convicts for prison management, i.e. assigning barracks, allocating treatment and also detecting changes in attitude after imprisonment.

To the best of the authors’ knowledge, this study is the first study to explore and validate the construct of criminal attitudes among convicts using both the EFA and CFA. A small and valid instrument facilitates the measurement of criminogenic needs among prisoners. Data was collected from all central jails in Punjab. This study explored comparatively less researched crime characteristics in a relatively large sample.

Different technologies may currently be used to produce dental prostheses, such as additive manufacturing and traditional milling. This study aims to evaluate and improve the fabrication process for hot-pressed porcelain dental prostheses and compare the use of masked stereolithography apparatus (MSLA) casting to computer-aided design/computer-aided manufacturing (CAD/CAM) casting. The cost-benefit analysis of producing dental prostheses through various technologies, including additive manufacturing and traditional milling, has not been fully explored. The cost of materials and processes used to produce prostheses varies based on complexity of design and materials used, and long-term effects, such as durability and wear and tear, must be taken into account.

Using key elements of part costs and estimation cost models, a multivariable approach was used to evaluate the practicality of the recommended strategy and process improvement.

The research found that MSLA casting provides a higher return on investment than CAD/CAM casting, and the optimized production process could be more suitable for the size and annual demand for prostheses.

Overall, this study highlights the need for a more comprehensive understanding of the cost-benefit analysis of different dental prosthesis production methods and emphasises the importance of evaluating long-term effects on the cost-benefit analysis.

Reports from 2016 to 2017 suggest that approximately 870 cases of non-familial child abduction (NFA) are recorded in England and Wales per year. Yet, empirical knowledge of the victims, offenders and offence characteristics is limited in comparison to other forms of child victimisation. Furthermore, much of the available knowledge is constrained by a lack of clarity around the differences between acquaintance and stranger abductors. This systematic literature review aims to develop a comprehensive overview of acquaintance and stranger child abductions, focussing on the similarities and differences in offending behaviours.

Research databases (PsycArticles, Google Scholar, Science Direct, PsycINFO, Criminal Justice Abstracts, MEDLINE and ERIC) and the Grey Literature (ETHOS and EBSCO) were screened for peer-reviewed research published between 1995 and 2021. Sixteen articles met the inclusion criteria and were critically appraised using a modified version of the Joanna Briggs Institute Checklist for Case Reports.

Six key areas within NFA offences and their characteristics were identified as offering potential for differentiating acquaintance and stranger abductors: victim–offender relationship, number of victims and offenders, motives, modus operandi, victim injury, sexual assault and mechanism of death (in fatal cases). The results of this review are discussed with consideration given to investigative implications, limitations and directions for future study.

To the best of the authors’ knowledge, this paper is the first to systematically review the current NFA literature, from which pragmatic recommendations for practice and future academic enquiry are drawn.

Microtextured surfaces can reduce friction in tribological systems under certain contact conditions. Because it is very time-consuming to determine suitable texture patterns experimentally, numerical approaches to the design of microtextures are increasingly gaining acceptance. The purpose of this paper is to investigate to what extent the selected modeling approach affects optimized texturing.

Using the cam/tappet contact as an application-oriented example, a simplified 2D and a full 3D model are developed for determining the best possible texturing via a design study. The study explores elongated Gaussian-shaped texture elements for this purpose. The optima of the simplified 2D simulation model and the full 3D model are compared with each other to draw conclusions about the influence of the modeling strategy. The target value here is the solid body friction in contact.

For the elongated texture elements used, both the simplified 2D model and the full model result in very similar optimal texture patterns. In the selected application, the simplified simulation model can significantly reduce the computational effort without affecting the optimization result.

Depending on the selected use case, the simulation effort required for microtexture optimization can be significantly reduced by comparing different models first. Therefore, an exact physical replica of the real contact is not necessarily the primary goal when it comes to texture selection based on numerical simulations.

The present study aims to examine the relationship between green economic incentives (GEIs) and environmental commitment (EC) as drivers of the circular economy (CE) practices in small and medium enterprises (SMEs).

A cross-sectional study of 594 assistant managers and SME managers was used while data were analyzed through Smart PLS.

The results showed that GEIs positively affect the SMEs' EC and the CE practice model. Furthermore, EC is the mediator between GEIs and the three CE practices: internal environmental management, eco-design and corporate asset management and recovery (CAM&R).

The present study provided a basis for understanding the relevance of SMEs' CE practices and designing a strategic plan for its implementation. Also, it provides insight into that collaboration between triple helix (the government, SMEs and the community) is needed in increasing environmental awareness toward sustainability.

This study enhanced the natural resource-based view (NRBV), describing the mechanisms that view GEIs and EC as pollution prevention in CE practice.

In order to evaluate the rheological properties of asphalt more comprehensively and effectively, and to explore and discuss the practicability of relevant models in the evaluation of the rheological properties of asphalt.

Based on the rheological and viscoelastic theories, temperature scanning, frequency scanning and multiple stress creep recovery (MSCR) tests of different modified asphalt were carried out by dynamic shear rheometer (DSR) to obtain relevant viscoelastic parameters and evaluate the high temperature properties of different modified asphalt. Based on the time-temperature equivalence principle, the main curve was constructed to study the viscoelastic properties of asphalt in a wider frequency domain. The main curve was fitted with the CAM model, and the rheological properties of different modified asphalt were evaluated through the analysis of model parameters. The creep stiffness and creep velocity of different modified asphalt were obtained through the rheological test of bending beam (BBR), and the low-temperature performance of different modified asphalt was analyzed by using Burgers model to fit the creep compliance.

The results show that the high temperature rheological properties of several modified asphalt studied in the test are ranked from best to worst as follows: PE modified asphalt > SBS modified asphalt > SBR modified asphalt. Short-term aging can improve the high temperature performance of asphalt, and different types of modifiers can promote or inhibit this improvement effect. Based on BBR test and Burgers model fitting analysis, SBR modified asphalt has the best low temperature performance, followed by SBS modified asphalt, while PE modified asphalt has poor low temperature performance, so it is not suitable to be used as road material in low temperature area.

Combined with effective evaluation methods, the rheological properties of asphalt at different temperatures and angles were systematically evaluated, and the evolution of rheological properties of asphalt characterized by model parameters was further analyzed by advanced model simulation.