Search results

Broiler meat is the most commonly used meat product worldwide. Although China is regarded as one of the three largest broiler producers, the per capita chicken consumption remains low. Consumers' cognitive bias and the information acquisition channels are believed to be the main factors contributing to this. This paper aims to discuss the aforementioned issue.

To explore the phenomenon empirically, the current study uses the survey data of 1,056 consumers from China and analyses them using ordered logistic regression.

The results revealed that consumers' cognitive bias significantly affects their behaviour toward broiler products, and the order of influence is cognitive bias regarding industry cognitive > product nutrition and taste > food safety. The study further revealed that the more diverse the information acquisition channels, the more likely they are to promote consumer behaviour toward broiler chickens. The order of influence of the channels was self-organising > new media > traditional media.

Overall, the findings suggest that the government and enterprises should strengthen and upgrade information channels to boost both the broiler industry and consumer consumption behaviour regarding poultry products.

Rather than the usual focus on the impact of consumer cognition on consumer behaviour, this study examines the impact of cognitive bias on consumer behaviour. Further, centring on broiler products with high protein, low fat and feed-to-meat ratios, this study explores the reasons the per capita consumption of broiler products in China is far lower than the national average.

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).

The proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.

The findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.

Findings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.

Findings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework.

The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations.

This study conducted a 2 × 2 between-subjects experiment in which 103 MBA students were randomly assigned to one of the four conditions. This paper uses analysis of covariance to analyze the data.

The results show that internal auditors’ reputation for performing assurance engagements positively influences managers’ reliance on their consulting recommendations. In addition, managers’ compensation structure affects their perceptions of the importance of the decision, and the perceived decision importance in turn partially moderates the effect of internal auditors’ performance reputation on managers’ reliance decision.

This paper advances the understanding of the consulting function of the internal audit function (IAF) and provides evidence on how internal auditors’ performance in one field (assurance) affects management’s perception of their performance in the other field (consulting).

The findings of this paper should be particularly interesting to the parties that are responsible for training internal auditors by highlighting the importance of strengthening internal auditors’ capability of performing consulting service with respect to business operation.

This study is one of the few studies that examine how internal auditors’ consulting recommendations affect managerial decisions in an operational setting. The findings of the interdependence between the assurance and consulting components of the IAF advance the growing research stream of internal audit and its impact on management decision-making.

This paper aims to identify the optimal forming angle for the selective laser melting (SLM) process and evaluate the mechanical properties of the SLM-formed GH3536 alloy in the aero-engine field.

Forming the samples with optimized parameters and analyzing the microstructure and properties of the block samples in different forming angles with scanning electron microscope, XRD, etc. so as to analyze and reveal the laws and mechanism of the block samples in different forming angles by SLM.

There are few cracks on the construction surface of SLM formed samples, and the microstructure shows columnar subgrains and cellular subgrains. The segregation of metal elements was not observed in the microstructure. The pattern shows strong texture strength on the (111) crystal plane. In the sample, the tensile strength of 60° sample is the highest, the plasticity of 90° forming sample is the best, the comprehensive property of 45° sample is the best and the fracture mode is plastic fracture. The comprehensive performance of the part is the best under the forming angle of 45°. To ensure the part size, performance and support structure processing, additional dimensions are added to the part structure.

In this paper, how to make samples with different forming angles is described. Combined with the standard of forged GH3536 alloy, the microstructure and properties of the samples are analyzed, and the optimal forming angle is obtained.