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This study aims to examine the effects of iPad distribution on all teachers in a university and its application in teaching and student learning at home via wireless network during the coronavirus (COVID-19) pandemic. The attitude towards the use of iPads, behavioural intentions and the impact on the quality of teaching were evaluated.

This study used the technology acceptance model to explore the use of iPad smart mobile devices in multimedia teaching applications by university teachers. Furthermore, it used the structural equation modelling (SEM) for data analysis to explore the causal relationship between model variables, and it aimed to examine the causal relationship between variables to verify the theory. The SEM analysis included the following two stages: measurement model analysis and structural model analysis.

The “Internet information environment” had a significant positive impact on “perceived usefulness” and “perceived ease of use”. Amongst them, perceived usefulness had a significant positive effect on the use attitude, and use attitude had a significant positive effect on behaviour intention.

The findings confirmed that a good information network environment will directly and positively affect the perceived usefulness and the ease of use of iPad smart devices, of which the perceived usefulness will further positively affect teachers' perception of iPad smart devices. The attitude and behaviour of using such devices will in turn positively affect the quality of teaching. The results of the quality performance evaluation can be referenced further by manufacturers and scholars regarding the use of iPad smart devices for work at home during the COVID-19 pandemic.

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

This study aims to identify an antecedent that hinders knowledge sharing, namely, the perceived climate of Cha-xu. Based on the social exchange perspective, the authors propose a theoretical model that links the perceived climate of Cha-xu to employee knowledge sharing. This model focuses on the mediating role of two types of trust (vertical and horizontal trust) and the moderating role of task interdependence in influencing the mediation.

Using a sample of 509 Chinese employees, this study carried out a survey on an online platform. This study developed a structural equation model and tested the moderated mediation hypothesis by using Mplus 8.0.

The results showed that two types of trust act as mediators in the relationship between the perceived climate of Cha-xu and knowledge-sharing processes. The mediating effect of horizontal trust is stronger. Most significantly, findings show that this mediated relationship is contingent on the level of task interdependence.

This paper provides evidence for distinguishing vertical trust and horizontal trust in the field of knowledge management. From a managerial perspective, this study identifies traditional cultural factors for hindering knowledge-sharing processes within Chinese organizations.

The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda.

The authors employed cross-sectional and correlational research designs, based on a sample of 136 regulated firms in Uganda. Data were collected using a questionnaire survey from Chief Finance Officers and Chief Audit Executives. Data were analyzed using a Statistical Package for Social Sciences and Partial Least Squares Structural Equation Modeling.

Results indicate that CEO power causes negative variances in earnings quality. The results also reveal that audit committee effectiveness positively relates relatively similarly with earnings quality. In addition, CEO power and audit committee effectiveness are negative and significantly related. The results further indicate that CEO power and earnings quality are mediated by audit committee effectiveness.

CEO power creates an opaque accounting environment which may leave the stakeholders unable to evaluate the true economic reality of the firm. Audit committee effectiveness is an important enabler for reporting high-quality earnings even in the presence of a powerful CEO.

This study contributes toward a methodological stance of using perceptions to understand earnings quality in regulated firms in Uganda. This is probably the first study that has specifically explored earnings quality using only the fundamental qualitative characteristics of accounting information (as proxies) as enshrined in the Conceptual Framework for Financial Reporting 2018 particularly in Uganda since Her adoption of International Financial Reporting Standards in 1998. Second, the indirect effect of audit committee effectiveness and CEO power is tested.

The deviant behavior (DB) of construction workers has always been a troubling event in project management. Although scholars continue to search for the main causes of this behavior to curb it at the source, the authors know less about the role and contribution of the team. This study aims to uncover the mechanisms and conditions under which collective moral judgment focus on self (CMJS) effectively enhances DB.

Adopting Chinese construction enterprises as samples, a hierarchical linear model (HLM) is used to test the results of the hypothesis. Moderated mediating effects are used to analyze the potential mechanisms and boundary conditions of DB.

The results of the HLM analysis show that CMJS could directly and significantly induce DB, and moral disengagement (MD) plays a mediator role in this association. In addition, the positive relationship between MD and DB is stronger when performance-avoidance goal orientation (PaGO) or overqualification (Overq) is higher.

The conditions and mechanisms that influence DB are not unique. Future study could examine the explanatory and weighting mechanisms of DB from other perspectives or to construct a framework and summarize the factors that may influence DB.

This study provides a rich theoretical basis for the prevention and correction of construction workers' DB in Chinese construction firms from the perspective of CMJS. In addition, objective moral judgments contribute to guiding employees' moral cognitive processes and positive work.

This study extends existing research on DB and advances the practical outcomes of construction project governance. It not only illustrates that CMJS has a direct impact on DB but also clarifies the mechanisms and conditions that predispose to the generation of DB, filling the research gap on construction workers' DB from cross-level mechanisms and also enriching the theoretical system for preventing this behavior.