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The purpose of this paper is to examine the effect of top management’s environmental responsibility audit (ERA) implementation on firms’ investment for environmental protection in China.

The sample comprises firms publicly traded on A-Share in China from 2011 to 2017. The authors used the ordinary least squares regression model to test the relation between ERA implementation and corporate environmental investment.

Firms’ environmental investment increases significantly after the ERA implementation. Compared to state-owned enterprises (SOEs), non-state-owned enterprises (non-SOEs) are more likely to increase their environmental investment after ERA implementation. Moreover, such change is more likely for non-heavily polluting enterprises (non-HPEs) compared to heavily polluting enterprises (HPEs).

This paper provides an in-depth analysis of the positive influence of environmental enforcement on corporate behavior, which could serve as reference for regulators on the latest environmental accounting practice in China and other emerging economies.

This paper shows that clear assignment of environmental responsibility and subsequent assessment of environmental performance are contributing factors to effective and efficient implementation of an environmental management system.

Contributing to accounting and environmental management literature, this paper explains how mandated environmental audit incentivizes firms to deal with environmental issues. Because there is no prior research concerning the mandatory implementation of environmental audit in China, this paper is of high-innovatory value by providing a better understanding of environmental auditing and providing an economic explanation for government intervention as an effective means of mitigating environmental degradation in emerging economies.

This study aims to unveil the generation mechanism of the thrust force in a tubular flux-switching permanent magnet (PM) linear (TFSPML) machine; the operation principle of the TFSPML machine is analyzed.

First, the air-gap flux density harmonic characteristics excited by PMs and armature windings are investigated and summarized based on a simple magnetomotive force (MMF)-permeance model. Then, the air-gap field modulation theory is applied in analyzing the air-gap flux density harmonics that contribute to the electromagnetic force. In addition, a simple method for separating the end force of the TFSPML machine is proposed, which is a significant foundation for the comprehensive analysis of this type of machine. As a result, the operation principle of the TFSPML machine is thoroughly revealed.

The analysis shows that the average electromagnetic force is mainly contributed by the air-gap dominant harmonics, and the thrust force ripple is mainly caused by the end force.

In this paper, the operation principle of the TFSPML machine is analyzed from the perspective of air-gap field modulation.