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The transpiration has been recognized as one of the most effective thermal protection methods for future hypersonic vehicles. To improve efficiency and safety, it is urgent to optimize the design of the transpiration system for heat and drag reduction. The purpose of this paper is to investigate the effects of transpiration on heat and drag reduction.

A chemical nonequilibrium flow model with the transpiration is established by using Navier–Stokes equations, the shear-stress transport turbulence model, thermodynamic properties and the Gupta chemical kinetics model. The solver programmed for this model is verified by comparing with experimental results in the literature. Effects of air injection on the flow field, the aerodynamic resistance and the surface heat flux are calculated with the hypersonic flow past a blunt body. Furthermore, a modified blocking coefficient formula is proposed.

Numerical results show that the transpiration can reduce the aerodynamic resistance and the surface heat flux observably and increase the shock wave standoff distance slightly. It is also manifested that the modified formula is in better agreement with the wind tunnel test results than the original formula.

The modified formula can expand the application range of the engineering method for the blocking coefficient. This study will be beneficial to carry out the optimal design of the transpiration system.

The main purpose of this study is to evaluate whether the COVID-19 pandemic has stimulated earnings management among publicly traded companies in Brazil and the USA.

The authors analyzed the above-mentioned effects based on 22,244 observations of Brazilian companies and 139,856 observations of American companies from 1998 to 2020. The proxy used to detect earnings management based on discretionary accruals (DAC) was obtained by using the Modified Jones Model (MJM) (Dechow et al., 1995), with adjustments suggested by Kothari et al. (2005). In accordance with previous studies (e.g. Brown et al., 2015; Enomoto et al., 2015; Galdi et al., 2020; Huang and Sun, 2017; Roychowdhury, 2006), the authors also employed a second proxy to detect earnings management through real activities associated with unusual losses for fixed assets (property, plant and equipment (PPE)).

The study’s findings indicate that the discretionary accruals of Brazilian companies varied in a more accentuated manner during the COVID-19 pandemic, making it possible to deduce that a recent history of economic depression may entail greater incentives for earnings management in an emerging economy. In addition, the authors verified that the effects of the current crisis on earnings management proxies denote a signal that is distinct from previous economic crises, which may be interpreted as an attempt to postpone the effects of the pandemic on financial statements, especially those of the Brazilian capital markets.

Unlike previous crises, this pandemic has led to direct restrictions on a wide variety of economic segments rather than indirect contagion due to anomalies in the financial markets, making it a phenomenon with the characteristics of a quasi-natural experiment for studies related to the quality of accounting information. Considering that both Brazil and the USA provide an opportune economic contrast, given their discrepancies in terms of economic growth over the past two decades, the researchers believe that there is an unusual opportunity to understand how earnings management can be an incentive for managers in environments where crises arose from natural causes.

Using China’s key audit matters (KAMs) data, this study aims to examine whether negative press coverage alleviates boilerplate KAMs.

This study uses Levenshtein edit distance (LVD) to calculate the horizontal boilerplate of KAMs and investigates how boilerplate changes under different levels of the perceived legal risk.

The findings indicate that auditors of firms exposed to substantial negative press coverage will reduce the boilerplate of KAMs. This association is more significant for auditing firms with lower market share and client firms with higher financial distress. Additionally, the authors find that negative press coverage is more likely to alleviate the boilerplate disclosure of KAMs related to managers’ subjective estimation and material transactions and events. Furthermore, the association between negative press coverage and boilerplate KAMs varies with the source of negative news.

The findings suggest that upon exposure to negative press coverage, reducing the boilerplate of KAMs has a disclaimer effect for auditors.

As the quality of the environment decreases, enterprises and consumers' awareness of environmental protection is constantly improving. More and more enterprises begin to increase their investment in carbon emission reduction and attract environmentally friendly consumers to buy low-carbon products through advertising. The purpose of this paper is to utilize a realistic differential game model to provide dynamic carbon emission reduction strategies, advertising strategies and cooperation methods for complex supply chain members from a long-term perspective.

This paper uses the extend Vidale-Wolfe model (V-W model) to discuss the dynamic joint emission reduction strategy in the supply chain.

(1) When consumers' awareness of environmental protection increases, on the whole, carbon emission reduction and profit of products show an upward trend. (2) From a long-term perspective, the manufacturer's advertising subsidy to one of the retailers is the best choice. If the strength of the two retailers is unbalanced, the manufacturer will choose to cooperate with the dominant retailer. (3) Advertising, as a marketing means for retailers to promote low-carbon products, can alleviate the adverse effects of prisoner's dilemma in a semi-cooperative state, but it cannot achieve the Pareto optimization result.

This paper focuses on the analysis of the situation that when the manufacturer is the leader and thinks that consumers are active advocates of low-carbon products.

The results of this paper can provide theoretical basis for the joint emission strategy of supply chain members in low-carbon environment.

This study aims to explore the relation among US audit partners’ characteristics, their career advancement and audit quality.

This study uses data from Public Company Accounting Oversight Board Form AP, Auditor Reporting of Certain Audit Participants, and publicly available online data sources. The hand-collected data on audit partners’ personal characteristics include gender, work experience and educational background. The measures for audit quality include restatements and audit fees.

The authors find that audit partner characteristics matter for the time it takes an individual to reach partnership after completing a bachelor’s degree. There are significant differences in work experience and educational background between partners in the largest (Big N) audit firms and smaller (non-Big N) audit firms. Audit partner traits are related to audit quality, and the effects differ between Big N and non-Big N partners.

The literature has examined audit partners’ career paths using international data. However, little empirical academic research has examined the career advancement of US audit partners. This study provides initial insights on the career advancement of US partners on a large scale and complements the recent research that examines audit partner characteristics and audit quality in the US market.

An important facet of student’s sense of belonging is students’ relationships with, and time spent in, the university campus. The purpose of this paper is to explore the notion that access to campus “green space”, including parks, fields and gardens, may bolster students’ sense of belonging, improve well-being feelings and promote place attachment.

The authors surveyed students in different locations (including three green and one non-green campus spaces) across a large UK campus-based Northern institution. 146 students participated in the study in one of the four campus locations. The authors investigated how being in green spaces on campus may impact students’ sense of belonging, well-being and place attachment. The authors also qualitatively explored students’ perceptions of campus spaces through Ahn’s (2017) 10 Words Question measure.

Analyses demonstrate that students surveyed in green spaces reported significantly more positive sense of belonging, compared to students surveyed in non-green campus spaces. Campus location did not impact well-being, however. Students associated green spaces on campus with “calm”, “positive emotion” and “nature” words and non-green spaces with “busy”, “social” and “students”.

Taken together, the results of this paper suggest that access to green spaces can be important for campus sense of belonging. Thus, efforts should be made to ensure the sustainability of these important spaces across university campuses.

This study crucially examines how occupying green spaces on university campuses may impact students’ feelings of belongingness. To the best of the authors’ knowledge, this is the first study that uses field-based methods to understand students’ feelings whilst occupying green spaces.

This study aims to investigate the relationship between corporate social responsibility (CSR) and financial distress and the moderating effect of firm characteristics, auditor characteristics and the Coronavirus disease 2019 (Covid-19) in China.

The research question is empirically examined on the basis of a data set of 1,257 Chinese-listed firms from 2011 to 2021. The dependent variable is financial distress risk, which is measured mainly by Z-score. CSR score is used as a proxy for CSR. Propensity score matching, two-stage least square and generalized method of moments are adopted to mitigate the potential endogeneity issue.

This study reveals that CSR can reduce financial distress. Specifically, results show an inverse relationship between CSR and financial distress, more significantly in non-state-owned enterprises, firms with non-BigN auditor and during Covid-19. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature on CSR and financial distress, resulting in a more attractive corporate environment, improved financial stability and more crisis-resistant economies in China.

Companies are increasingly designing pro-environmental games to motivate users to implement pro-environmental behaviors (PEBs). However, how different types of virtual interactions affect PEBs in pro-environmental games is not clear. Thus, the authors propose that two types of virtual interaction, interactions with game objects and interactions with other users, can induce platform intimacy and love for nature and that platform intimacy has a direct effect on love for nature. Simultaneously, the authors examine the moderating effect of network externality on the relationship between the two types of virtual interaction and platform intimacy.

The authors, respectively, employed data from 92 students and 574 Chinese mobile users to empirically investigate the research framework.

The findings indicate that participants in interactions with game objects and interactions with other users reported stronger feelings regarding platform intimacy and love for nature, which, in turn, positively influences PEBs. Consumers with stronger perceptions of network externalities were more likely to be affected by the initiation effect of the interaction with game objects.

The authors introduce the notion of love for nature to the pro-environmental behaviors field and discuss the priming effect of two types of interactions on platform intimacy and love for nature. In addition, the authors focus on the important effect of network externality on users' emotions.

Economic Society 5.0 is the answer to the challenges of the Industrial Revolution 4.0 through the creation of new value from the development of advanced technology that aims to reduce the gap between human and economic problems. Excellent human resources and adequate digital infrastructure are requirements in an Economic Society 5.0. Cooperatives as community economic organizations are players in the Industrial Revolution 4.0. Because of low competitiveness, cooperatives cannot create new and sustainable income streams, particularly digitalization capabilities. This study aims to encourage the competitiveness of cooperatives in the West Java region, Indonesia, in an Economic Society 5.0 by identifying the correlation between digital capabilities, digital orientation, employee resistance, government support, digital innovation and competitiveness.

This study uses a quantitative method through surveys as data collection techniques by distributing questionnaires to 386 leaders of cooperatives in West Java. Hypothesis testing uses analysis technique of structural equation modeling with partial least squares tool.

There are five hypotheses that are supported in the proposed model in this study. Digital orientation and government support have a positif and significant effect on digital innovation, in contrary; digital capability and employee resistance do not show any effect. Digital orientation, government support and digital capability also have a positive and significant effect on competitiveness. Meanwhile, employee resistance and digital innovation have no significant effect on competitiveness. Digital innovation was also found not to mediate the relationship between digital orientation, government support, digital capability and employee resistance with competitiveness.

This study provides new insights into the study of cooperatives as community’s economic institutions. This study adds empirical evidence of the factors that influence the competitiveness of cooperative institutions in Indonesia as a driver of the community’s economy. This study also provides practical implications for the development of cooperative competitiveness in developing countries, particularly in Indonesia.

Human brands in the music industry use self-presentation tactics on social media to manage audience impressions. This practice has led to many posts asking followers to adopt behaviors favoring the human brand. However, its effectiveness in leveraging relevant performance metrics for musicians outside social media, such as popularity in specialized media, music sales and number of contracted concerts, needs further exploration. This study aims to reveal the effect of impression management tactics conveyed on social media on the market performance of musicians’ human brands.

Secondary data research classifies 5,940 social media posts from 11 music artists into self-presentation tactics (self-promotion, exemplification, supplication and ingratiation). It shows their predictions on three market performance metrics in an annual balanced panel study.

Impression management tactics via posts on social media are mostly self-promotion, improving the musicians’ market performance by increasing the number of contracted concerts. Conversely, ingratiation generated the most positive effect on the musician’s popularity but reduced music sales. Besides lowering the musicians’ popularity, exemplification also reduced the number of contracted concerts, while the supplication had no significant effect.

To the best of the authors’ knowledge, the research is the first to use social media postings of musicians’ official human brand profiles based on self-presentation typologies as a complete impression management tool. Furthermore, it is the first to test the effects of these posts on market performance metrics (i.e. outside of social media) in a longitudinal study.