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Supply chain resilience and knowledge management (KM) processes have received increasing attention from researchers and practitioners. Nevertheless, previous studies often treat the two streams of literature independently. Drawing on the knowledge-based theory, this study aims to reconcile these two different streams of literature and examine how and when KM processes influence supply chain resilience.

This research develops a conceptual model to test a sample of data from 203 Chinese manufacturing firms using a structural equation modeling method. Specifically, the current study empirically examines how KM processes affect different forms of supply chain resilience (supply chain readiness, responsiveness and recovery) and examines the moderating effect of blockchain technology adaptation and organizational inertia on the relationship between KM processes and supply chain resilience.

The findings show that KM processes positively affect three dimensions of supply chain resilience, i.e., supply chain readiness, responsiveness and recovery. Besides, the study reveals that blockchain technology adoption positively moderates the relationships between KM processes and supply chain resilience, whereas organizational inertia negatively moderates these above relationships.

This research linked the two research areas of supply chain resilience and KM processes, further bridging the gap in the research exploration of KM in the supply chain field. Next, this study contributes to supply chain resilience research by investigating how KM systems positively impact supply chain readiness, responsiveness and recovery. In addition, this study found a moderating effect of blockchain technology adaption and organizational inertia on the relationship between KM processes and supply chain resilience. These findings provide a reference for Chinese manufacturing firms to strengthen supply chain resilience, achieve secure supply chain operations and gain a competitive advantage in the supply chain. This studys’findings advance the understanding of supply chain resilience and provide practical implications for supply chain managers.

With the upgrade of natural language interaction technology, the simulation extension of intelligent voice assistants (IVAs) and the uncertainty of products and services have received more and more attention. However, most of the existing research focuses on investigating the application of theories to explain consumer behavior related to intention to use and adopt IVAs, while ignoring the impact of its privacy issues on consumer resistance. This article especially examines the negative impact of artificial intelligence-based IVAs’ privacy concerns on consumer resistance, and studies the mediating effect of perceived creepiness in the context of privacy cynicism and privacy paradox and the moderating effect of anthropomorphized roles of IVAs and perceived corporate social responsibility (CSR) of IVAs’ companies. The demographic variables are also included.

Based on the theory of human–computer interaction (HCI), this study addresses the consumer privacy concerns of IVAs, builds a model of the influence mechanism on consumer resistance, and then verifies the mediating effect of perceived creepiness and the moderating effect of anthropomorphized roles of IVAs and perceived CSR of IVAs companies. This research explores underlying mechanism with three experiments.

It turns out that consumers’ privacy concerns are related to their resistance to IVAs through perceived creepiness. The servant (vs. partner) anthropomorphized role of IVAs is likely to induce more privacy concerns and in turn higher resistance. At the same time, when the company’s CSR is perceived high, the impact of the concerns of IVAs’ privacy issues on consumer resistance will be weakened, and the intermediary mechanism of perceiving creepiness in HCI and anthropomorphism of new technology are further explained and verified. The differences between different age and gender are also revealed in the study.

The research conclusions have strategic reference significance for enterprises to build the design framework of IVAs and formulate the response strategy of IVAs’ privacy concerns. And it offers implications for researchers and closes the research gap of IVAs from the perspective of innovation resistance.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.

The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.

The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.

This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.

Metaheuristic algorithms based on biology, evolutionary theory and physical principles, have been widely developed for complex global optimization. This paper aims to present a new hybrid optimization algorithm that combines the characteristics of biogeography-based optimization (BBO), invasive weed optimization (IWO) and genetic algorithms (GAs).

The significant difference between the new algorithm and original optimizers is a periodic selection scheme for offspring. The selection criterion is a function of cyclic discharge and the fitness of populations. It differs from traditional optimization methods where the elite always gains advantages. With this method, fitter populations may still be rejected, while poorer ones might be likely retained. The selection scheme is applied to help escape from local optima and maintain solution diversity.

The efficiency of the proposed method is tested on 13 high-dimensional, nonlinear benchmark functions and a homogenous slope stability problem. The results of the benchmark function show that the new method performs well in terms of accuracy and solution diversity. The algorithm converges with a magnitude of 10-4, compared to 102 in BBO and 10-2 in IWO. In the slope stability problem, the safety factor acquired by the analogy of slope erosion (ASE) is closer to the recommended value.

This paper introduces a periodic selection strategy and constructs a hybrid optimizer, which enhances the global exploration capacity of metaheuristic algorithms.

This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.

The linkages between role stressors and performance were analyzed through a quasi-longitudinal study of 476 chartered public accountants and trainee-chartered accountants surveyed before and after the busy season, using the partial least squares approach.

Only challenge appraisals are positively related to motivation before and after the 2018 busy season. Stress arousal is positively associated with burnout and physical symptoms. However, the associations between role ambiguity and conflict, and hindrance appraisals became insignificant after the busy season. The challenge appraisals–role ambiguity linkage persisted but reduced significantly. The burnout–performance association was insignificant in the two time periods.

A busy season with its increased challenge stressors has positive effects on performance through motivation but also negative effects through strains, which explains the observed insignificant net impact.

This quasi-longitudinal study first suggests the role of appraisals, motivation and physical symptoms as mediators of the effects of role stressors on performance. Then, it aids in the broad generalization of certain findings from previous studies. Finally, it demonstrates the applicability of the partial least squares approach, which has been hitherto under-used in behavioral accounting.

Institutional investors are major shareholders in publicly traded firms and play crucial roles in the financial and governance aspects of these firms. Despite their importance, little is known about their role in internal auditing. This study aims to fill this gap by investigating the relationship between institutional investors’ ownership and investment in the internal audit function (IAF).

The study uses ordinary least squares regressions with two-way cluster-robust standard errors (firm and year) to estimate the relationship between institutional investors’ ownership and investment in IAF for Malaysian listed firms between 2009 and 2020.

The findings show that companies with higher levels of institutional ownership invest more in IAF, suggesting that institutional investors can effectively monitor managers due to their large holdings. Moreover, both transient and dedicated institutional investors are more likely to invest in IAF.

The results highlight the importance of institutional investors as a significant determinant of investment in IAF, which can aid regulators and managers in understanding the institutional investors’ role in governing and optimizing the efficient use of a firm’s resources. The findings also provide insight into institutional investors’ behavior regarding monitoring systems, which may inspire regulators and policymakers to consider increasing institutional investors’ participation to enhance governance structures.

The purpose of this study is to design a wearable medical device as a human care platform and to introduce the design details, key technologies and practical implementation methods of the system.

A multi-channel data acquisition scheme based on PCI-E (rapid interconnection of peripheral components) was proposed. The flexible biosensor is integrated with the flexible data acquisition card with monitoring capability, and the embedded (device that can operate independently) chip STM32F103VET6 is used to realize the simultaneous processing of multi-channel human health parameters. The human health parameters were transferred to the upper computer LabVIEW by intelligent clothing through USB or wireless Bluetooth to complete the transmission and processing of clinical data, which facilitates the analysis of medical data.

The smart clothing provides a mobile medical cloud platform for wearable medical through cloud computing, which can continuously monitor the body's wrist movement, body temperature and perspiration for 24 h. The result shows that each channel is completely accurate to the top computer display, which can meet the expected requirements, and the wearable instant care system can be applied to healthcare.

The smart clothing in this study is based on the monitoring and diagnosis of textiles, and the electronic communication devices can cooperate and interact to form a wearable textile system that provides medical monitoring and prevention services to individuals in the fastest and most accurate way. Each channel of the system is precisely matched to the display screen of the host computer and meets the expected requirements. As a real-time human health protection platform technology, continuous monitoring of human vital signs can complete the application of human motion detection, medical health monitoring and human–computer interaction. Ultimately, such an intelligent garment will become an integral part of our everyday clothing.

This study aims to reveal how mobile app stickiness is formed and how the stickiness formation process differs for apps of different social levels.

This study proposed and validated a stickiness formation model following the cognitive–affective–conative framework. Data were collected from surveys of 1,240 mobile app users and analyzed using structural equation modeling. Multigroup analysis was applied to contrast the stickiness formation process among apps of different social levels.

This study revealed a causal link between cognitive, affective and conative factors. It found partial mediation effects of trust in the association between perceptions and satisfaction, and the full mediation role of satisfaction and personal investment (PI) in the effects of subjective norm (SN) on stickiness. The multigroup analysis results suggested that social media affordances benefit stickiness through increased PI and strengthened effects of SN on PI. However, it damages stickiness through increased perceived privacy risk (PPR), decreased trust and strengthened effects of PPR on trust.

This study contributes to both stickiness scholars and practitioners, as it builds a model to understand the stickiness formation process and reveals the effects of the “go social” strategy. The novelty of this study is that it examined social influences, considered privacy issues and revealed two mediation mechanisms. The findings can guide the improvement of mobile app stickiness and the application of the “go social” strategy.

Gamification is a strategic approach employed by practitioners to foster meaningful engagement and enhance the acceptance of recommendations. Gamification affordances (e.g. achievement, self-expression, interaction, and cooperation) catalyze significant psychological processes in consumers, leading to behavioral changes. Despite its application, a gap remains in understanding how these gamification affordances in e-commerce contexts impact customers' perceived values and drive recommendation acceptances.

Employing affordance theory and perceived value theory as our foundation, we have crafted a comprehensive framework that addresses the multifaceted nature of e-commerce gamification, thereby unifying the fragmented knowledge in this area. We implemented a quantitative research design to empirically test the proposed model.

The research reveals that the four principal affordances of gamification – achievement, self-expression, interaction, and cooperation – significantly enrich consumer values across hedonic, utilitarian, and social dimensions. This enrichment facilitates an increased propensity for accepting recommendations.

This study provides a novel lens through which to view the influence of gamification affordances on recommendation acceptance within gamified e-commerce settings. It delineates the effects of each affordance on consumers' perceived value and highlights the pivotal affordances that shape gamified e-commerce experiences. These insights yield actionable strategies for practitioners aiming to refine e-commerce gamification designs and cultivate more engaging consumer interactions.