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Developed countries control pandemics using smart decisions and processes based on medical standards and modern technologies. Studies on risk-reduction and humantechnology interaction are scarce. This study developed a model to examine the relationship between citizens, pandemic-related technology and official safety practices.

This study investigated the mediating role of new health regulations and moderating role of safety incentives due to COVID-19 case reduction in pandemic severity control. This study included 407 operations managers, nursing staff conducting pandemic testing and reporting, doctors and security personnel in China. An artificial neural network (ANN) was used to check nonlinear regressions and model predictability.

The results demonstrated the impact of the introduction of new technology protocols on the implementation of new health regulations and aided pandemic severity control. The safety incentive of case reductions moderated the relationship between new health regulations and pandemic severity control. New health regulations mediated the relationship between the introduction of new technology protocols and pandemic severity control.

Further research should be conducted on pandemic severity in diversely populated cities, particularly those that require safety measures and controls. Future studies should focus on cloud computing for nurses, busy campuses and communal living spaces.

Authorities should involve citizens in pandemic-related technical advances to reduce local viral transmission and infection. New health regulations improved people's interactions with new technological protocols and understanding of pandemic severity. Pandemic management authorities should work with medical and security employees.

This study is the first to demonstrate that a safety framework with technology-oriented techniques could reduce future pandemics using managerial initiatives.

Modular construction is an innovative method that enhances the performance of building construction projects. However, the performance of steel modular construction has not been systematically understood, and the existing measurement methods exhibit limitations in effectively addressing the features of steel modular building construction. Therefore, this study aims to develop a new performance measurement framework for systematically examining the performance of steel modular construction in building projects.

This study was conducted through a mixed-method research design that combines a comprehensive review of the state-of-the-art practices of construction performance measurement and a case study with a 17-story steel modular apartment building project in Hong Kong. The case project was measured with data collected from the project teams and other reliable channels, and the measurement practices and findings were referenced to establish a systematic performance measurement framework for steel modular construction.

Considering steel modular construction as a complex socio-technical system, a systematic performance measurement framework was developed, which considers the features of steel modular construction, focuses on the construction stage, incorporates the views of various stakeholders, integrates generic and specific key performance indicators and provides a benchmarking process. Multifaceted benefits of adopting steel modular construction were demonstrated with case study, including improved economic efficiency (e.g. nearly 10% cost savings), improved environmental friendliness (e.g. approximately 90% waste reduction) and enhanced social welfare (e.g. over 60% delivery trips reduction).

This paper extends the existing performance measurement methods with a new framework proposed and offers experience for future steel modular construction. The measured performance of the case project also contributes in-depth understanding on steel modular construction with benefits demonstrated. The study is expected to accelerate an effective uptake of steel modular construction in building projects.

This study mainly aims to explore the causal nexus between big data-driven organizational capabilities (BDDOC) and supply chain innovation capabilities (SCIC) and innovation performance (IP), then explore the indirect effect of SCIC and also test the moderating effects for both internal supply chain integration (ISCI) and external supply chain integration (ESCI) into the relationship between BDDOC and SCIC.

In order to test the conceptual model and the hypothesized relationships between all the constructs, the data were collected using a self-reported questionnaire by workers in Jordanian small and medium manufacturing enterprises. Partial least squares-structural equation modeling (PLS-SEM) was employed to test the model.

The paper reached a set of interesting results where it was confirmed that there is a positive and statistically significant relationship between BDDOC, SCIC and IP in addition to confirming the indirect effect of SCIC between BDDOC and IP. The results also showed that there is a moderating role for both ESCI and ISCI.

This study can be considered the first study in the current literature that investigates these constructs as shown in the research model. Therefore, the paper presents an interesting set of theoretical and managerial contributions that may contribute to covering part of the research gap in the literature.

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and collection of audit evidence.

The study used a questionnaire to collect data for a sample of 249 auditors. A partial least squares method is used to test the hypotheses.

The results showed positive relationship between audit client’s use of BC and both IR and CR when auditing AEs. The results also showed the BC improves the collection of sufficient and appropriate audit evidence when auditing AEs.

This study did not address all the risks associated with auditing AEs, including fraud, detection, sampling and nonsampling risks, and the procedures and tests for auditing AEs.

There are several implications of this research, including that it informs the revision of auditing standards and guidelines to correspond with successive technological changes, which subsequently clarify the roles and responsibilities of auditors, and the study findings will also cause changes to the design and form of audit procedures so as to obtain sufficient and appropriate audit evidence.

To the best of the authors’ knowledge, this study is considered the first of its kind that deals with the effects of audit client’s use of BC on audit AEs in the Middle East and North Africa region. This study also presented different sets of measures as proxies for measuring IR, CR and AE.