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The purpose of this paper is to propose a strategy for the final assembly of helicopter fuselage with weak rigidity parts and mismatched jointing butt ends.

The strategy is based on path planning methods. Compared with traditional path planning methods, the configuration-space and collision detection in the method are different. The obstacles in the configuration-space are weakly rigid and allow continuous contact with the robot. The collision detection is based on interference magnitudes, and the result is divided into no collision, weak collision and strong collision. Only strong collision is unacceptable. Then a compliant jointing path planning algorithm based on RRT is designed, combined with some improvements in search efficiency.

A series of planning results show that the efficiency of this method is higher than original RRT under the same conditions. The effectiveness of the method is verified by a series of simulations and experiments on two sets of systems.

There are few reports on the automation technology of helicopter fuselage assembly. This paper analyzes the problem and provides a solution from the perspective of path planning. This method contains a new configuration-space and collision detection method adapted to this problem and could be intuitive for the jointing of other weakly rigid parts.

The use of three-dimensional virtual worlds (3DVWs) is increasingly becoming a common practice in language education to provide digital learning environments for second-language (L2) communicative classes. This study aimed to identify the key factors underlying communication in 3DVWs that can improve the communication skills of L2 learners.

To achieve this, exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were conducted to validate the identified factors affecting communication in 3DVWs. A self-reported questionnaire with 47 items on a five-point Likert scale was administered to 513 pre-service teachers, teachers and lecturers in the field of language education.

The results of the EFA revealed four factors that contribute to communication in 3DVWs, namely learner motivation, interaction pattern, language development and learner autonomy. CFA results provided support for the updated model, with statistically significant Chi-square results (χ² (df = 83) = 181.049, p < 0.001) indicating a good fit between the model and the data.

The findings suggest that the four EFA-derived parameters are valid and can assist instructional designers and L2 instructors in creating 3DVWs that enhance L2 learners' communication abilities. This study provides valuable insights for educators, instructional designers and researchers in the field of language education and technology-enhanced learning.

This paper aims to anticipate the possible development direction of WAAM. For large-scale and complex components, the material loss and cycle time of wire arc additive manufacturing (WAAM) are lower than those of conventional manufacturing. However, the high-precision WAAM currently requires longer cycle times for correcting dimensional errors. Therefore, new technologies need to be developed to achieve high-precision and high-efficiency WAAM.

This paper analyses the innovations in high-precision WAAM in the past five years from a mechanistic point of view.

Controlling heat to improve precision is an effective method. Methods of heat control include reducing the amount of heat entering the deposited interlayer or transferring the accumulated heat out of the interlayer in time. Based on this, an effective and highly precise WAAM is achievable in combination with multi-scale sensors and a complete expert system.

Therefore, a development direction for intelligent WAAM is proposed. Using the optimised process parameters based on machine learning, adjusting the parameters according to the sensors’ in-process feedback, achieving heat control and high precision manufacturing.

The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting.

Based on the foundations of agency and resource-based theory, this study examines a unique data set from the New Zealand setting, which combines information obtained from The Institute of Internal Auditors of New Zealand with empirical firm data collected from publicly available sources. Multivariate analysis is performed to test the prediction that in-house IAF use is associated with factors such as strong corporate governance, firm size, risk, complexity and firm ownership structure.

There is strong evidence that larger organisations are more likely to use an in-house IAF. The authors also find that listed firms and organisations that use a Big Four auditor are less likely to use in-house-based IAF. The authors learn that the IAF investment decision is dominantly influenced by a firm’s ability to fund an in-house IAF as compared to the IAF being used as a resource to improve firm performance to achieve sustained competitive advantage. This implies that IAFs need to ensure cost efficiency and eliminate unnecessary overheads and demonstrate and make visible the benefits the function offers to the host organisation.

The unique New Zealand setting, where the establishment and use of an IAF are voluntary, provides an environment to study factors that promote demand for internal audit services. Research implications are applicable to most parts of the world, including the UK, EU nations and the Asia-Pacific region, where IAF use is voluntary.

This paper identifies the development of and gaps in knowledge in various management disciplines, including international marketing in relation to political ties in emerging markets, based on a systematic review of the related literature. The paper develops a synthesized integrative framework and provides a research agenda and pathways for future research.

The study adopts the systematic literature review protocol to investigate the ways in which political ties have been examined in the management literature in various disciplines, such as international business, marketing, entrepreneurship, strategy, innovation, and organization. In total, 114 articles published in peer-reviewed journals from 2000 to 2022 were analyzed.

The authors believe that studying the impact of political ties on firm outcomes is timely and important as interest in this area of research is growing rapidly. The review reveals that the diverse conceptual and methodological approaches adopted in different management disciplines have resulted in inconclusive and mixed findings on the relationship between political ties and performance.

This is one of the few systematic literature reviews of political ties and firm performance in emerging markets. The authors clarify some of the ambiguities around the subject and offer a path forward for developing current understanding and insights. The study also highlights the major perspectives in management and clarify the similarities and differences in the conceptualization of political ties. In addition, the authors develop an integrative framework of the political ties–performance link in emerging markets.

Despite the importance and prevalence of corporate political activities in modern organizations, there remains limited insight on the potential relationship between political contributions and companies’ risk-taking activities. This study aims to examine the relationship between monetary political contributions of firms and corporate risk-taking activities in the context of unstable political and economic environments.

The authors use a two-step system GMM estimation to investigate the subject using a cross-country sample of 307 firms from 22 countries covered over 2002–2017. In line with previous studies, the authors control for various corporate governance mechanisms, firm-level factors and country-level characteristics.

The findings demonstrate that firms that make monetary political contributions exhibit lower levels of risk as measured by different proxies for risks, namely, systematic, idiosyncratic and total risk.

The results suggest that political contributions can be a useful mechanism to mitigate risk exposure. Also, the use of different risk measures and other factors for robustness fosters a better understanding of political connectedness in a more contextualized and dynamic manner.

This study seeks to contribute to the debate surrounding corporate strategy, political connectedness and corporate risk-taking by using actual monetary political contributions as an explicit measure of political connection. This study furthers scholarly understanding on the dynamics of corporate political activities using political contributions in monetary terms as a measure of political connectedness and its impact on risk-taking. Furthermore, the authors explore this topic using insights from nonmarket strategy literature and studies on political contributions.

This study aims to examine the impact of COVID-19 public health restrictions on audit fees and audit delay at the auditor local office level.

The authors take advantage of the availability of the state-by-state lockdown data to measure the degree of public health restrictions in auditor office locations. Using multivariate regression analysis, this study empirically investigates the impact of the length of lockdown in auditors’ office locations on audit fees and audit delay. The authors also examine whether office-level characteristics (i.e. office size and office-level client importance) moderate the association between the length of statewide lockdown and both audit fees and audit delay.

The authors find that a longer lockdown in auditors’ office locations is associated with higher audit fees and longer audit delay. The increase in audit fees and audit delay due to lockdown is higher for clients of larger local offices than those of smaller offices. In contrast, the positive impact of lockdown on audit fees and audit delay is less for more economically significant clients of an auditor office than that for less significant clients. Smaller clients are more likely to bear the higher cost of audits and experience longer audit delay during the pandemic.

The results suggest that COVID-19 restrictions have forced auditors to change the nature, scope and timing of their tests, resulting in higher audit fees and longer delays in completing audit engagements. Beyond the main effect of lockdowns on audit fees and audit delay, the study finds evidence of the moderating effect of auditor office size and office-level client importance, providing some insights on how auditor local offices cope with COVID-19 restrictions.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

Building upon multiple theories (i.e. agency, signalling and human capital), this paper aims to explore the effects of directors’ education on audit fees and to assess the mediating role of audit committee (AC).

The authors use an econometric analysis of Italian-listed non-financial firms during the period 2012–2015 using single-mediator models through ordinary least squares and logit regressions. Moreover, the authors apply the path analysis with the bootstrap method to test the mediating effect.

Findings show that the directors’ level of education improves audit fees. Additionally, the presence of an AC and the financial expertise of its members mediate this relationship.

By offering insights into the implications for audit pricing of the board and AC human capital, the paper helps regulators and policy-makers to understand which characteristic of such governance bodies improves auditing quality and the provision of better financial reporting.

The study uses a unique data set hand-collected from multiple sources and advances the auditing literature by shedding light on the reasons behind the influence of directors’ characteristics on audit fees and on the role played by the AC.