Search results

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.

This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.

Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.

The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.

The present study aims to examine the households’ attitudes and intentions to adopt an indoor air purifier against the smog crisis in India by using a comprehensive theoretical framework based on the combination of the Protective Action Decision Model (PADM) and the Theory of Planned Behavior (TPB). The United Nations Sustainable Development Goals (SDGs) 2030 also emphasized ensuring a healthy and safe life, especially by achieving SDG-3, SDG-11 and SDG-13.

Using purposive sampling, the data were collected through a survey questionnaire distributed to 382 households, and study hypotheses were assessed by using partial least squares structural equation modeling employing SmartPLS.

The results revealed that mental health risk perception (MHRP) was the most influential determinant of households’ attitudes toward adopting air purifiers, followed by smog knowledge, physical health risk perception (PHRP), information seeking and product knowledge. Notably, results revealed that households’ attitude is a leading determinant of their adoption intention toward the air purifier compared to subjective norms (SN) and perceived behavioral control (PBC).

To the best of the authors’ knowledge, the present study is the first to provide new insights into an individual’s protective behavior response toward ecological hazards by examining the households’ adoption intention toward the air purifier against the smog crisis using PADM and TPB model inclusively. In addition, the present study analyzes the impact of both PHRP and MHRP on individuals’ protective behavior separately. Also, this study provides theoretical contributions and important practical implications for the government, manufacturers and air purifier sellers.

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.

The purpose of this study is to explore the motivational role of feedback information (positive and negative) provided by the firm in the face of participant heterogeneity, in terms of past success experience, under the research setting of crowdsourcing contests.

Taking insights from feedback studies and the dynamics of self-regulation theory, four theoretical hypotheses are proposed. An integrated dataset of 4,880 contest-participant pairs, which is obtained from an online contest platform and a survey, is empirically analyzed.

Empirical analysis shows that both positive feedback and negative feedback are able to stimulate the inner needs of participants. Notably, negative (positive) feedback becomes more (less) effective in intrinsically motivating crowds as they gain more successful experience during contest participation.

This study brings some new knowledge for the intrinsic motivation of crowds by exploring its antecedents, which have been undervalued in extant literature. The motivational role of feedback information is particularly explored.

The preferences and adoption of recycled materials by consumers are subject to a variety of factors, such as enablers and barriers. Despite this, there exists a paucity of research concerning stakeholders' perceived value and real purchase decision towards recycled products. Consequently, this research study aims to fill this gap by investigating stakeholders' perceived value of recycled products derived from construction and demolition (C&D) waste and its effect on purchase decisions.

Research data were collected from 219 valid questionnaires completed by Chinese stakeholders. Structural equation modeling (SEM) was then employed to test eight hypotheses.

The results show intrinsic cue (materials) and extrinsic cue (brand) influence the stakeholders’ judgment on C&D waste recycled products’ value and then their purchase intention. However, cues such as quality, word-of-mouth, price, policy and advertised have not play a significant role in practice.

This research study verified the significance of brand and material cues on decision making for purchasing C&D waste recycled products, providing new insights to policy making to enhance the uptake of C&D waste recycled products in construction industry.

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019.

To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods.

The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts.

Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving.

To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.

This study aims to provide a new perspective and path to reduce the unsafe behavior of new generation of construction workers (NGCWs) in China. The purpose of this study is to explore the influencing mechanism of work-family balance on the unsafe behavior of NGCWs and test the mediating effect of job satisfaction and the moderating effect of group safety climate.

A theoretical model on the influencing mechanism of work-family balance on unsafe behavior of NGCWs was constructed through theoretical analysis. Research data were collected from 502 NGCWs via a questionnaire survey, and research hypotheses were testified with regression analysis.

The results show that work-family balance not only directly reduces NGCWs’ unsafe behavior but also indirectly reduces it through job satisfaction, which plays a partial mediating role. In addition to positively moderating the relationship between work-family balance and NGCWs’ unsafe behavior, group safety climate can also moderate the relationship between work-family balance and job satisfaction in a positive way.

This study provides practical implications for construction companies to reduce the unsafe behaviors of NGCWs from the perspective of work-family balance. Specifically, construction companies should adopt more flexible work rules, such as flexible organization and rotation systems, to increase their work autonomy. Meanwhile, construction companies need to improve the work environment and basic conditions for NGCWs, establish a reasonable salary system and provide attractive promotion opportunities to increase their job satisfaction. In addition, construction companies should provide active safety lectures and training, and supervisors should improve safety communication and interaction levels. Co-workers should remind workers about their safety attitudes and behaviors promptly. A good group safety climate will be created through the efforts of construction companies, supervisors and co-workers.

This study clarifies the influencing mechanism of work-family balance on the NGCWs’ unsafe behavior and further tests the partial mediating role of job satisfaction and the positively moderating effect of group safety climate on the influence relationship of work-family balance on job satisfaction and NGCWs’ unsafe behavior, which defines the boundary conditions of the relationship between work-family balance and NGCWs’ unsafe behavior, and promotes the effective integration of social exchange theory and theoretical system of influencing mechanism of construction workers’ unsafe behavior.

Active participation is critical to the survival and development of the multiplayer online battle arena (MOBA) game community. However, this issue has not received much attention in the information systems literature. To address this issue, we develop a tripartite model that accounts for the roles of behavioral dedication, constraint, obligation mechanisms on active participation in the MOBA community.

The research model is empirically validated by online survey data among 971 users of a popular MOBA community.

The results show that perceived enjoyment, perceived escapism, and affective commitment are key behavioral dedication factors, which further promote active participation in the MOBA community. In addition, past investment, self-efficacy for change, and calculative commitment are important behavioral constraint factors, which ultimately influence active participation in the MOBA community. Finally, subjective norm, group norm, social identity, and normative commitment are influential behavioral obligation factors, which in turn facilitate active participation in the MOBA community.

This study contributes to the theoretical understanding of active participation in the MOBA community and offers practical guidance for promoting active participation in the community.

The purpose of this article is to describe how assessments informed changes to library spaces to improve students' experiences.

The article describes three changes to the library to improve students' experience within the library. For each change, describe the reason for the change, assessments prior to the change to inform decision-making and follow-up assessments to determine value.

In each instance, the assessment prior to the changes informed decisions that expedited the changes. The results were spaces that improved library spaces to improve students' library experiences and better meet their needs.

The purpose of the article is to describe the importance and use of assessment to assist with changes to library spaces and inform the value of those changes.

Trust is the glue that holds cooperative relationships together and often exists in an asymmetric manner. The purpose of this study is to explore how to mitigate the issue of losses or increased transaction costs caused by opportunistic behavior in a soft environment where trust asymmetry is quite common and difficult to avoid.

This study focuses on examining asymmetric trust between the government and the private sector in public-private partnership (PPP) projects. Drawing upon both project realities and relevant literature, the primary conditional variables influencing asymmetric trust are identified. These variables encompass power perception asymmetry, information asymmetry, interaction behavior, risk perception differences and government-side control. Subsequently, through the use of a survey questionnaire, binary-matched data from both the government and the private sector are collected. The study employs fuzzy-set qualitative comparative analysis (fsQCA) to conduct a configurational analysis, aiming to investigate the causal pathways that trigger asymmetric trust.

No single conditional variable is a necessary condition for the emergence of trust asymmetry. The pathways leading to a high degree of trust asymmetry can be categorized into two types: those dominated by power perception and those involving a combination of multiple factors. Differences in power perception play a crucial role in the occurrence of high trust asymmetry, yet the influence of other conditional variables in triggering trust asymmetry should not be overlooked.

The findings can contribute to advancing the study of trust relationships in the field of Chinese PPP projects. Furthermore, they hold practical value in facilitating the enhancement of trust relationships between the government and the private sector.