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This study serves two purposes: (1) to evaluate the effects of organizational ambidexterity by examining how the balanced and the combined sales–service configurations of chatbots differ in their abilities to enhance customer experience and patronage and (2) to apply information boundary theory to assess the contingent role that chatbot sales–service ambidexterity can play in adapting to customers' personalization–privacy paradox.

An online survey of artificial intelligence chatbots users was conducted, and a mixed-methods research design involving response surface analysis and polynomial regression was adopted to address the research aim.

The results of polynomial regressions on survey data from 507 online customers indicated that as the benefits of personalization decreased and the risk to privacy increased, the inherently negative (positive) effects of imbalanced (combined) chatbots' sales–service ambidexterity had an increasing (decreasing) influence on customer experience. Furthermore, customer experience fully mediated the association of chatbots' sales–service ambidexterity with customer patronage.

First, this study enriches the literature on frontline ambidexterity and extends it to the setting of human–machine interaction. Second, the study contributes to the literature on the personalization–privacy paradox by demonstrating the importance of frontline ambidexterity for adapting to customer concerns. Third, the study examines the conduit between artificial intelligence (AI) chatbots' ambidexterity and sales performance, thereby helping to reconcile the previously inconsistent evidence regarding this relationship.

The purpose of this paper is to present the use of artificial immune systems (AISs) to solve constrained design optimization problems for active magnetic bearings (AMBs).

This research applies the AIS approach, more specifically, a representative clonal selection-based AIS called CLONALG, to the single-objective structural design optimization of AMBs. In addition, when compared with a genetic algorithm (GA) developed in the previous work, the CLONALG fails to produce best solutions when a nearly zero feasible ratio occurs in an AMB design problem. Therefore, an AIS called ARISCO (AIS for constrained optimization) is proposed to address the above issue.

A total of six AMB design cases are solved by the GA, CLONALG, and ARISCO. Based on the simulation results, in terms of solution quality, the ARISCO is shown to have better overall performance than the CLONALG and GA. In particular, when solving a problem with a nearly zero feasible ratio, the ARISCO and GA perform equally and both outperform the CLONALG.

In summary, the contributions of this paper include: this research applies the AIS approach, more precisely, the CLONALG, to the single-objective structural design optimization of AMBs; the ARISCO overall produces better AMB designs than the CLONALG and a GA developed in the previous work; in situations where a nearly zero feasible ratio occurs, the ARISCO and GA perform equally, and they both outperform the CLONALG.

This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management behavior.

The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings management and real earnings management to achieve financial reporting objectives.

Empirical results indicate that engaging a woman as the lead auditor can constrain accrual earnings management, regardless of whether the joint auditor is male or female. The authors also found that all-male signing auditor pairs with industry expertise can significantly reduce accrual earnings management. The authors also documented that all-female signing auditor pairs and auditor industry expertise could drive clients to engage in real earnings management activities as an alternative to accrual earnings management.

The empirical results demonstrate that gender indeed plays a role in the quality of client’s reported financial information. Female auditors in a lead position and male auditors with industry expertise tend to be more successful in delivering better-quality audits.

In recent years, high‐speed recording CD‐R has already become the mainstream of CD‐R market. Therefore, to promote the efficiency of recording CD‐R is of significant importance. This study uses Taguchi’s parameter design to improve the yield rate for the process of CD‐R substrate. We have found 13 three‐level controllable factors from the fishbone diagram, repeted 10 times the experiment with the L₂₇(3¹³) orhogonal array, and measured seven quality characteristics. We employ four general methods to find the optimal parameter conditions individually. Then, we perform the confirmation experiement and compare the results. Finally, we obtain the optimal parameter conditions. According to the analysis of benefits, the optimal parameter conditions can reduce the quality loss of CD‐R substrte to about 21 per cent. In the future, the results can be extended to other research of DVD‐R substrate.

The objective of this chapter is to interpret a supply chain as an ontological entity with being-in-the-world of spacetimemattering. A case study approach is adopted to reveal the strategies undertaken by one of China’s fastest growing Internet companies – Xiaomi Inc. – to create competitive advantage through its management of product design and supply chain integration. Utilizing publicly available data, we analyze the company with quantum storytelling and network analysis techniques. Our analysis concludes that Xiaomi’s success originates from two aspects. First, Xiaomi is a good storyteller, who makes stories appealing to customers by involving them into product design and branding. Second, Xiaomi’s parsimonious supply chain substantially improves its market responsiveness and reduces disruption risks; more importantly, it helps to offer products of great value to customers.

The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low quality to help them cover up earnings management and opportunistic behavior.

Cross-sectional analysis was conducted using data covering the period from 2003 to 2009 and the Top 10 auditors were used as a proxy to represent the demand for high-quality auditors. Three proxies were used to measure the political connectedness: state-owned enterprises (SOEs), politically connected CEOs and state ownership.

This paper provides empirical evidence that firms with political connections do not demand stringency in the monitoring and information roles of auditing. Moreover, politically connected firms with high managerial incentives are likely to choose non-Top 10 auditors.

This paper provides a unique focus on the role of managerial incentives in the appointment of auditors. This paper tests the managerial opportunism hypothesis in another context and results of this paper help to elucidate the effects of managerial incentives on the demand of audit quality.

Face the process yield rate improvements of motherboard, although general enterprises finish deployment goal of each functions by overall quality managements, through quality improvement methods, industry engineering methods, plan‐do‐check‐act (PDCA) methods and other improvement solutions, but it is only can be improved partially and unable to enhance the yield rate of product to the target. It only can takes one step ahead to enhance the process yield rate of motherboard with six sigma (6 σ) overall DMAIC process and tactics. This research aimed to use six sigma quality improvement tactics by DMAIC systematic procedure and tactics, and find the key factors that effect to the process yield rate of surface mount technology. It also identified the keys input and process and output index to satisfy customer requirements and internal process index. The results showed that the major effective factors by fishbone and process failure modes and effects analysis (PFMEA). If the index of input and output that can be quantified, the optimum parameter can be found through design of experiment to ensure that the process is stable. If the factor of input and output that cannot be quantified, we found out the effective countermeasure by Mind_Mapping, make sure whole processes can be controlled stably, to reach the high product quality and enhance the customer satisfaction.

This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators.

A questionnaire survey was conducted and structural equation modeling was used to test the proposed models among the constructs and related hypotheses.

The results indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance.

The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget.

The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure.

Geographic proximity, cultural affinity and integrated economic relations provide Greater China with a unique setting for studying cross‐country differences in institutional characteristics which affect the demand for accounting conservatism. Ball and Shivakumar contend that the economic role of conditional conservatism is an important attribute of financial reporting quality because it improves the efficiency of contracting, reduces information asymmetry and improves corporate governance.

The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China, implying that the legal/judicial system, regulatory environment and political economy of different countries are the pivotal forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact strongly with reporting incentives in determining accounting conservatism.

This research examines cross‐country differences in financial reporting quality by contrasting the influence of country‐specific institutional factors on financial reporting incentives for conservative accounting practices. It is expected that this research will have important policy implication.

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.

The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.

The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.