Search results

This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China.

The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data.

Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice.

Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population.

The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs.

The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud.

This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.

The purpose of this paper is to investigate empirically the main factors that affect the house prices in Izmir, Turkey using the quantile regression and ordinary least square approaches.

Sample data about the housing market for Izmir collected from the web pages of various real estate agencies during June 2018. Following this, the quantile regression method is used to estimate all possible effects of variables on each interested quantile to determine the factors that affect house prices to guide the potential consumers, house developers, city planners and the policymakers in Izmir, Turkey.

Results show that the age of the house, central heating and parking have no significant effect on prices. The size of the house, the existence of an elevator, fire and security have a positive and significant effect on prices. The number of rooms has lower values for high-priced houses, while the floor, the number of balconies, air conditioning, proximity to schools have a higher value for high-priced houses. The number of toilets, the number of bathrooms and the distance to the hospital have a lower value on the high-priced housing. The value of the distance from the city center and the shopping center is almost uniform in all quantiles and lowers the value of the higher-priced houses. With the exception of the value of the houses in the 10th percentile in Balcova district, the value of the houses in Konak, Balcova and Narlidere is lower prices in Karsiyaka.

This is the first comprehensive research to determine the major factors that affect house prices in Izmir. The second contribution of this paper is that it includes all possible variables and accordingly derives adequate policy implications, which could be used both by the public housing authority and private housing constructing companies in designing and implementing effective housing policies.

Approximately, 800m tons of e-waste is generated per year in India. Reverse supply chain (RSC) is the probable strategy to cope up with the issue. Setting up a RSC process is not popular in the Indian sector. There are several factors that basically control the profitability of such kind of business. Hence, the purpose of this paper is to develop a causal model among the identified issues and sub-issues for setting up a RSC in an Indian semiconductor manufacturing industry and then evaluate the critical issues based on the causal relations.

Decision-making trial and evaluation laboratory (DEMATEL) method along fuzzy set theory is used to develop the causal framework among the identified strategical and tactical issues. According to the causal relations from DEMATEL, analytical network process is then used to identify the weights of the sub-issues.

The cause–effect interactions among the main issues show that legislations and regulations, market-related issues and organizational issue are the most significant strategic issues. Uncertainty in the acquisition time is the most significant tactical issue because it has a crucial impact on the quality and quantity of the used products. Based on the obtained causal relations of the main issues, it is identified that the reduction of waste, creation of new opportunity, market competition, cost reduction, change in technology and location, capacity and number of recovery facility are the major sub-issues in RSC implementation.

This study is conducted on the basis of the experts’ opinion from a semiconductor manufacturing industry, situated in the southern part of India. Therefore, this proves its practical implications.

The paper provides the detail illustration of the issues in the RSC process, and the prioritization of the issues based on the cause–effect relationships also provides some meaningful managerial insights.

The World‐Wide Web (W3) initiative is a practical project designed to bring a global information universe into existence using available technology. This article describes the aims, data model, and protocols needed to implement the “web” and compares them with various contemporary systems.

This paper aims to study the effect of different rare earth oxide on the tribological properties of polyimide (PI) nanocomposites based on the CNT and GO reinforcements.

The PI nanocomposites filled with different rare earth oxide based on the carbon nanotubes and graphene oxide were designed and prepared by hot press sintering. The mechanical and tribological properties of PI nanocomposites were carried out, and their reinforcement mechanisms were discovered.

Rare earth oxide had a weak influence on the impact strength of PI nanocomposites. Filling La₂O₃ can dramatically reduce the friction coefficient and wear rate of PI nanocomposites.

The PI nanocomposites filled with rare earth oxide based on the CNT and GO reinforcements were designed, and their mechanical and tribological properties were studied.

Instagram health and wellbeing influencers (HWIs) have been increasingly considered as important sources of information and advice for their followers. This study aims to investigate the key antecedents of followers' attitude towards HWIs as well as their influence on their followers' intent to purchase organic products. The moderating effect of gender is also taken into account.

Based on data collected from 251 Instagram HWIs followers, the authors empirically tested the conceptual model using structural equation modeling.

First, the authors demonstrate that attitude towards HWIs positively impacts followers' attitude towards the promoted brands as well as their intention to purchase organic food brands. Second, followers' attitude towards HWIs is mainly influenced by perceived congruence, influencer credibility, and physical attractiveness. Finally, gender acts as a moderator, e.g. attitude towards HWIs is more likely to be influenced by perceived congruence and physical attractiveness among female followers.

The findings allow organic brands' managers to understand the key antecedents of followers' attitudes toward HWIs, and therefore, better select talented influencers who are able to create purchase intentions among both existing and potential customers.

This original research bridges a gap pertaining to the potential use of HWIs to shape consumer intention to purchase organic products. To the authors' knowledge, this study is the first of its kind to investigate the impact of attitudes toward influencers on both brand attitude and purchase intention in the organic food industry.

Based on theories related to coopetition, the purpose of this paper is to examine the patterns of business-to-business digital referrals inscribed in businesses’ digital content.

A complete industry-wise digital data set is formed by extracting digital referrals in all the content pages. The authors outline how digital referrals are strategically used among peer businesses in the peer-to-peer digital network and in the augmented digital network, taking into consideration geographical framing and physical distance.

The authors reveal how geographical framing and physical distance influence peer-to-peer referral patterns in the digital space. Quite counter-intuitively, businesses are more likely to give digital referrals for peers residing in the same region, as well as for peers located in closer proximity. Further, results from the augmented digital network show that peer businesses in closer proximity exhibit greater strategic similarity in their digital referring strategy.

The findings extend the understanding of business-to-business coopetition to the digital space and suggest that geographical framing and physical distance can induce reciprocated relationships between peers by offering each other digital referrals.

The findings shed light on the formation of a business-to-business digital coopetition strategy using digital referral marketing.

This study highlights the impact of digital referrals in business-to-business relationship management, especially in the digital coopetition context.

This study aims to examine the influence of reward personalization on financing outcomes in the Industry 5.0 era, where reward-based crowdfunding meets the personalized needs of individuals.

The study utilizes a corpus of 218,822 crowdfunding projects and 1,276,786 reward options on Kickstarter to investigate the effect of reward personalization on investors’ willingness to participate in crowdfunding. The research draws on expectancy theory and employs quantitative and qualitative approaches to measure reward personalization. Quantitatively, the number of reward options is calculated by frequency; whereas text-mining techniques are implemented qualitatively to extract novelty, which serves as a proxy for innovation.

Findings indicate that reward personalization has an inverted U-shaped effect on investors’ willingness to participate, with investors in life-related projects having a stronger need for reward personalization than those interested in art-related projects. The pledge goal and reward text readability have an inverted U-shaped moderating effect on reward personalization from the perspective of reward expectations and reward instrumentality.

This study refines the application of expectancy theory to online financing, providing theoretical insight and practical guidance for crowdfunding platforms and financiers seeking to promote sustainable development through personalized innovation.

The purpose of this paper is to investigate the tribological effects of laser surface texturing (LST) and residual stress on functional surfaces.

Three different surface textures (circular dimple, elliptical dimple and groove) with two different textured area ratios (10 and 20 per cent) are designed and fabricated by a Picosecond Nd YAG Laser machine. The friction and wear performance of textured specimens is tested using a UMT-2 friction and wear testing machine in mixed lubrication.

Test results show that elliptical dimples exhibit the best performance in wear resistance, circular dimples in friction reduction and grooves in stabilization of friction. The surfaces with larger textured area density exhibit better performance in both friction reduction and wear resistance. The improved performance of LST is the coupled effect of surface texture and residual stress.

The findings of this study may provide guidance for optimal design of functional surface textures in reciprocating sliding contacts under mixed or hydrodynamic lubrication, which can be used in automotive and other industrial applications.