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The purpose of this paper is to describe HKUST Library’s active participation in helping the university prepare for the 2014 Research Assessment Exercise (RAE 2014) in Hong Kong. Through the process the authors demonstrated library’s value and librarians’ expertise in supporting research.

This is a case study that highlights how HKUST Library tackled this complex exercise. The effort was delineated as three stages: the design stage when the authors proactively supported the electronic system design for RAE 2014, the formation stage in which the submission infrastructure was built, and the data process stage.

Based on the Library’s experience in creating and managing the Institutional Repository and the Scholarly Publication Database, the participation proved to be instrumental in designing and building the electronic infrastructure for the RAE 2014. After the project, the HKUST research community had higher trust and regard of the Library, both for the research information management systems and librarians’ expertise in providing research support service.

The paper elaborates details of HKUST Library’s effort, including human resource deployment, project management strategy, operational tactics, challenges the authors faced and keys to success. The experience demonstrates that libraries and librarians can establish credibility and gain respect from research communities through delivering tangible outcomes.

There is very few case studies in the literature on libraries’ participation in and contribution to RAEs. This paper fills a gap in the area.

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

Data of Chinese A-share firms listed on the primary board of the Shanghai and Shenzhen stock exchanges from 2011 to 2019 are taken as the sample. All the data are obtained from the China Stock Market and Accounting Research. Clients’ digitalization is determined using the keywords “AI technology,” “blockchain,” “cloud computing,” “big data technology” and “digital technology.” Auditor firm’s digital expertise is determined by the proportion of higher IT expertise. As the proxy for AQ, this study uses audit fees, given that its quantum reflects the effort auditors expend that in turn affects the AQ.

A fixed-effect regression model shows that clients with high digitalization attain AQ. This study also finds a significant and positive coefficient of audit fees, indicating that AQ is high in the same situation if an audit firm’s IT is mature and developed. Furthermore, results confirm the moderating effect of clients’ digitalization and auditors’ expertise and on AQ. Auditors’ expertise in IT mitigates the audit risk and increase AQ.

Findings can enhance AQ and corporate governance literature by clarifying how external audits must evolve through digitalization and incorporating newly developed digital tools such as big data, analytics, artificial intelligence and robotic process automation. This study also provides important insights regarding how the development of new digital tools allow the audit profession to perform as a corporate governance mechanism.

To determine how the correlational structure of emotion differs for individuals age 60 and above, compared to those under age 60, and to discuss the profound implications these differences may have for the experience and management of emotion.

Structural equation modeling and shortest path analysis of emotion items from the General Social Survey (GSS)’s (1996) emotions module.

Some positive and negative emotion pairs are more distant for individuals over age 60, while others are in fact closer. This variability leads to differences in available shortest paths between emotions, especially when emotional transitions require segueing through intermediary feelings. The segueing emotions most readily available to those over 60 are limited to the poles of affective meaning, whereas those used by ones under age 60 are more variable. The majority of negative emotions are more tightly correlated, whereas the majority of positive emotions are less so, among those over age 60.

Although the measures are limited to 18 of the 19 emotions recorded by the GSS, and are based on self-report data regarding feelings felt over a period of seven days, these results suggest that attempts at intrapersonal and interpersonal emotion management may differ depending up the age of the actor/object.

Addresses the need for more nuanced analyses of emotional experience that goes moves beyond simple frequencies. Also suggests potential bridges between sociological and psychological approaches to the study of emotion.

The Overseas Chinese, the Chinese Commonwealth, or the Chinese Web, consists of companies formed by Chinese who are found outside of China and inside other countries, such as, the United States, Thailand, Singapore, and Malaysia. These Chinese entrepreneurs work under a set of familial, cultural, and relationship values. They help one another and protect each others businesses. Non‐Chinese companies are now realising the potential growth of this unofficial Chinese economy. This network was first formed by family relationships. However, foreign companies outside this web may find it easier to enter by linking themselves into joint ventures, marriages, political opportunities or just by having some common culture. This Chinese economy is starting to grow approximately by 5% each year. These Chinese entrepreneurs are not cluttered in a single region, as it is in the case of North America, Europe, and Japan. But yet, these potential marketers are failing to realise the importance and the power of this growing economy.

Purpose – In this chapter, copula theory is used to model dependence structure between hedge fund returns series.

Methodology/approach – Goodness-of-fit tests, based on the Kendall's functions, are applied as selection criteria of the “best” copula. After estimating the parametric copula that best fits the used data, we apply previous results to construct the cumulative distribution functions of the equally weighted portfolios.

Findings – The empirical validation shows that copula clearly allows better estimation of portfolio returns including hedge funds. The three studied portfolios reject the assumption of multivariate normality of returns. The chosen structure is often of Student type when only indices are considered. In the case of portfolios composed by only hedge funds, the dependence structure is of Franck type.

Originality/value of the chapter – Introducing goodness-of-fit bootstrap method to validate the choice of the best structure of dependence is relevant for hedge fund portfolios. Copulas would be introduced to provide better estimations of performance measures.

The purpose of this paper is to investigate the influence of board gender diversity on earnings management level and strategy.

This study is conducted in the French context where firms are pressured since 2010 to appoint more women on boards. More specifically, this research is based on a sample of 85 companies listed in the SBF120 over 2010-2014. A number of econometric techniques are used including generalized least squares to test the panel regressions.

The results suggest that women on boards are effective in their monitoring role. Indeed, the findings show a significant negative effect of board women presence on earnings management practices level. However, there is no empirical evidence that board gender diversity affects the earnings management strategy. Moreover, the results reveal that some control variables influence significantly the earnings management level and strategy.

The findings support the efforts made by French political bodies to increase gender diversity on corporate boards, and might inspire political actors of other countries to take initiatives to regulate the promotion of women’s appointment on boards of directors.

This paper contributes to the issue of discrimination against women in law and in practice. Indeed, the findings highlight the beneficial effects of women participation in power and decision-making positions.

This research contributes to the debate around gender diversity on boards. Most prior studies that have analyzed the relationship between gender diversity and earnings management were conducted in a voluntary context of appointing women on boards. This paper extends prior research by addressing this issue differently and in a regulated context: where the government set mandatory quotas for female board representation.

Very little is known about how weight gain during incarceration influences the health of people living in Canadian federal penitentiaries. To fill this knowledge gap, this study aims to determine how the observed weight gain influenced the development of obesity-related chronic diseases during incarceration.

This retrospective cohort study examined the association between weight gain and obesity-related chronic diseases for 1,420 participants incarcerated in federal penitentiaries in Ontario, New Brunswick and Nova Scotia. To participate, individuals had to be incarcerated for at least six months at the time of the study (2016–2017). Current anthropometric data were measured or taken from medical records, then compared to anthropometric data at the beginning of incarceration (mean follow-up of 5.0 years) to determine weight change (kg) and body mass index change (kg/m²) during incarceration. Then, information about obesity-related chronic diseases was drawn from the participants’ medical records.

Chi-square and nonparametric median comparison tests were performed to detect statistically significant changes in anthropometric data, to determine if a relationship was present. This study observed a significant association between weight gain and disease development for many types of obesity-related chronic diseases (e.g. cancer, type 2 diabetes, hypertension, dyslipidemia and sleep apnea). This confirmed an association between weight gain and chronic disease development in the prison population.

Participants who gained a significant amount of weight, during incarceration, were also more frequently diagnosed with obesity-related chronic diseases. These findings suggest that weight gain may contribute to the deterioration of peoples’ health during incarceration.

The aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework for a future research agenda.

A systematic empty review protocol was employed, with three a priori research questions, inquiring as to the extent of neurodiversity research within mainstream work psychology, psychology in general and lastly within cross-disciplinary academic research. The results of the final search were quality checked and categorized to illustrate where studies relevant to practice are currently located.

The academic literature was found to be lacking in contextualized, practical advice for employers or employees. The location and foci of extracted studies highlighted a growing science-practitioner gap.

The research focused on common neurominority conditions such as autism and dyslexia; it is acknowledged that the neurodiversity definition itself is broader and more anthropological in nature. A need for a comprehensive research agenda is articulated, and research questions and frameworks are proposed.

Guidance is given on applying disability accommodation to both individual and organizational targets.

The disability employment gap is unchanged since legislation was introduced. The neurodiversity concept is no longer new, and it is time for multi-disciplinary collaborations across science and practice to address the questions raised in this paper.

This paper offers an original analysis of the neurodiversity paradox, combining systematic inquiry with a narrative synthesis of the extant literature. The conceptual clarification offers clear directions for researchers and practitioners.