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We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management.

This paper uses Chinese A-share listed firms from the period 2008 to 2012 to test the research questions using regression analyses.

Although the Chinese Stock Markets are still immature compared to those of developed countries, the media seems to play a role in affecting executives’ decisions about dabbling in earnings management. Specifically, firms receiving more media attention are more likely to undertake earnings management. Furthermore, negative media reports result in even higher levels of earnings management activities, indicating that managers tend to use earnings management to achieve earnings goals to reduce or relieve the pressure they feel from the media and to remedy any reputation loss. Moreover, the authors have found that firms whose CEOs have higher reputations are more likely to manage earnings and they are more likely to be affected by negative media reports. Similar results were found for state-owned enterprises (SOEs).

This study analyzes how the level and tone of media coverage affect earnings management rather than just assessing the overall effect of media coverage on earnings management. This paper verifies that the reputation mechanism of the media works in China, but it leads to different results than those experienced in developed countries. Reputational benefits have been introduced into the equation for measuring the governance effect of the media to derive a more in-depth analysis of the reputation mechanism. This paper is among the first to link news coverage and state ownership with earnings management.

The purpose of this study is to develop a model extending Oriani’s formula by introducing a normalised concentration to simulate hydrogen diffusion in a multi-material system such as coated steels, under the presence of traps.

Implemented through the finite element method based on the analogy between mass diffusion and heat transfer, the governing equation was applied to investigate the combined effects of hydrogen traps and surface oxide films on hydrogen permeation in ferritic steels.

This study shows that the effective diffusivity varies over several orders of magnitude depending on the traps and films. This explains the divergence of measured hydrogen diffusivities in steels. It is revealed that hydrogen permeation in steels with Pd or Ni film is a trapping-dominant transport process, while hydrogen permeation in steel with oxide film is a process controlled by both trapping effect and retarding effect of oxide film. The oxide film enhances total hydrogen concentration within the steel substrate and is therefore detrimental. The Pd or Ni film has a little influence on total hydrogen concentration distribution depending on trapping energy.

Hydrogen flux curves and transient hydrogen concentration distributions can be directly obtained through the developed model. The proposed approach can also be extended to investigate other interstitial (i.e. carbon, oxygen and nitrogen) diffusion with traps revisited in complex systems.

This paper aims to investigate, in China stock market, whether the reputation loss of a firm caused by financial restatements will lead to significant economic consequences such as financial distress and how a firm should respond to such a crisis.

This paper uses Chinese A-share listed firms from 2004 to 2013 as research samples to test research hypotheses using regression analyses.

This paper finds a significant relationship between restatements and financial distress, and such a relationship will be affected by both the type and the magnitude of restatements. More importantly, we find joint effects of restatements and state ownership on financial distress, which provides a unique contribution to the extant literature in restatement, financial distress and crisis management using Chinese stock markets data. It shows that ownership structure, affecting the firm reputation and crisis responses strategies, plays a significant role in consequences of restatements, and it is more important for state-owned enterprises (SOEs) to undertake an appropriate crisis response strategy to reduce the negative impact of restatements.

The results suggest that the damage to a firm’s reputation caused by restatements is affected by restatement type and state ownership. To reduce the negative consequences and avoid financial distress, firms should consider both the restatement type and their firm characteristics when deciding different actions to respond to restatements. In particular, SOEs should act in a more timely manner and take reputation-rebuilding actions such as taking the responsibility and making apologies and taking prompt remedial actions after restatements to regain the public trust and avoid more serious economic consequences. The Chinese government should strengthen their supervisions of SOEs and put more effort to help SOEs reduce administrative procedures, and to improve the efficiency of the implementation of recovery plans after restatements to reinstate firm credibility.

First, this paper is among the first to link financial restatement, including the type and magnitude of restatements, with financial distress, and the authors find a significant relationship between restatement type and financial distress in China stock markets. Second, this paper is the first to examine whether there is a joint effect of state ownership and restatements on financial distress. Third, this study examines how the magnitude and pervasiveness of restatements influence financial distress and find that both result in an increase of financial distress. Finally, this paper is among the first to connect crisis management and accounting literature to explain how a reputation loss caused by financial restatement may damage a firm’s value and subsequent performance, and based on which to suggest crisis-responses strategies.

The aim of this study was to fabricate polyimide (PI)/Al₂O₃ composite films via surface modification and ion exchange techniques, and examine their properties.

The method involves hydrolyzing the PI film double surface layers in an aqueous potassium hydroxide (KOH) solution and incorporating aluminium ions (Al3+) into the hydrolyzed layers of the PI film via subsequent ion exchange, followed by a treatment of the Al3+-loaded PI films with an aqueous ammonia solution, which leads to the formation of Al(OH)₃ in the surface-modified layers. After a final thermal annealing treatment in ambient air, the Al(OH)₃ decomposes to Al₂O₃, and forms composite layers on both surfaces of the re-imidized PI film.

The PI/Al₂O₃ composite film obtained with a 6 hours of KOH treatment exhibited excellent thermal stability, good mechanical properties and better electric breakdown strength and corona-resistance properties than the pristine PI film.

The method for obtaining the composite films in this paper is worth consideration, but additional research will be needed. Furthermore, this method is of general importance for the fabrication of composite PI films with tailored properties.

This study showed that surface modification and ion-exchange techniques are powerful methodologies for the fabrication of PI/Al₂O₃ composite films.

The purpose of this paper is to develop a coiling robot in the production of coated elevator compensation chains to replace the manual coiling operations and improve the quality of compensation chains.

This paper introduces both mechanical and servo control system designs of the coiling robot. The structure of two friction wheels stabilizes the conveying speed of compensation chain, so the chain speed matches with the car speed. A centering mechanism pushes the chain to its original position. Seven servo motors are integrated into the system, and they are controlled by a servo control system based on programmable logic controller, positioning controller, analog output block and touch screen.

The results of the project show that the coiling robot can both greatly reduce the number of workers and the intensity of the work and improve the quality of the chain. The chain lid by the robot is not only neat, but also uniform in its inner stress.

When the output speed of the compensation chain from the rear friction wheel does not match the coiling speed, the coiling operation has to be halted. Then, the operator adjusts the chain speed and restarts the coiling operation.

The coiling robot is proven working. It has been adopted by a leading company manufacturing compensation chains.

This is the first coiling robot which is practically used in a production line of compensation chains. Its design, mechanism and control systems are of great reference values to people.

This chapter provides preliminary evidence to show that financial accounting students would use generative artificial intelligence (AI) tools to improve their learning if given the opportunity to do so by their instructors. Most students who completed the exercises we used in the study did so diligently and modified their answers after using a generative AI tool in a manner that suggests beneficial effects. It appears that the more prior knowledge a student had about the subject matter, the more beneficial was the experience. Pitfalls still exist, however. For example, students without knowledge of the subject matter struggled with crafting queries and judging the efficacy of their answers. Moreover, although a minority, some students tended to duplicate their original answers without utilizing the responses generated by the generative AI tool. Additionally, certain students merely copied the answers generated by the AI tool without providing any additional critique or analysis. Implications for teaching and learning and opportunities for future research are discussed.

A full-order multi-objective anti-disturbance robust filter for SINS/GPS navigation systems with multiple disturbances is designed. Generally, the unmodeled dynamics, the external environmental disturbance and the inertial apparatus random drift may exist simultaneously in an integrated navigation system, which can be classified into three type of disturbances, that is, the Gaussian noise, the norm bounded noise and the time correlated noise. In most classical studies, the disturbances in integrated navigation systems are classified as Gaussian noises or norm bounded noises, where the Kalman filtering or robust filtering can be employed, respectively. While it is not true actually, such assumptions may lead to conservative results. The paper aims to discuss these issues.

The Gaussian noises, the norm bounded noises and the time correlated noises in the integrated navigation system are considered simultaneously in this contribution. As a result, the time correlated noises are augmented as a part of system state of the integrated navigation system error model, the relative integrated navigation problem can be transformed into a full-order multi-objective robust filter design problem for systems with Gaussian noises and norm bounded disturbances. Certainly, the errors of the time correlated noises are estimated and compensated for high precision navigation purpose. Sufficient conditions for the existence of the proposed filter are presented in terms of linear matrix inequalities (LMIs) such that the system stability is guaranteed and the disturbance attenuation performance is achieved.

Simulations for SINS/GPS integrated navigation system given show that the proposed full-order multi-objective anti-disturbance filter, has stronger robustness and better precision when multiple disturbances exist, that is, the present algorithm not only can suppression the effect of white noises and norm bounded disturbance but also can estimate and compensate the modeled disturbance.

The proposed algorithm has stronger anti-disturbance ability for integrated navigation with multiple disturbances. In fact, there exist multiple disturbances in integrated navigation system, so the proposed scheme has important significance in applications.

The purpose of this paper is to provide the historical background of genealogical records and analyze the value of Chinese genealogical research through the study of names and genealogical resources.

The paper examines the historical evolution and value of Chinese genealogical records, with the focus on researching the Islamic Chinese names used by the people living in Guilin. The highlight of this paper includes the analysis and evolution of the Islamic Chinese names commonly adopted by the local people in Guilin. It concludes with the recommendations on emphasizing and making the best use of genealogical records to enhance the research value of Chinese overseas studies.

The paper covers the history of Islam and describes how the religion was introduced into China, as well as Muslims' ethnicity and identity. It also places focus on the importance of building a research collection in Asian history and Chinese genealogy.

This research study has a strong subject focus on Chinese genealogy, Asian history, and Islamic Chinese surnames. It is a narrow field that few researchers have delved into.

The results of this study will assist students, researchers, and the general public in tracing the origin of their surnames and developing their interest in the social and historical value of Chinese local history and genealogies.

The study of Chinese surnames is, by itself, a particular field for researching the social and political implications of contemporary Chinese society during the time the family members lived.

Very little research has been done in the area of Chinese local history and genealogy. The paper would be of value to researchers such as historians, sociologists, ethnologists and archaeologists, as well as students and anyone interested in researching a surname origin, its history and evolution.