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This study aims to investigate the association between executives with foreign backgrounds and the audit fees paid by the Chinese-listed firms over the period from 2010 to 2020.

To examine the association between executives’ foreign experience and audit fees, this study constructs the following empirical model: Lnfee_i,t = β₀ + β₁Foreign background_i,t + ∑β_j Control_i,t + YearFE + IndFE + ε_i,t (1).

This study finds that auditors charge higher fees for firms hiring more executives with foreign backgrounds. The results are robust to a battery of robustness checks, including fixed effects, alternative measures of independent variable, controlling for other characteristics of executives and auditors and entropy balancing method.

This study sheds light on how executives’ foreign backgrounds affect audit fees, enriching the literature on executive heterogeneity and audit fees and providing important implications for audit practitioners.

The purpose of this study is to look at the factors that drive people to participate in the sharing economy (SE). Based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), the study proposes a mathematical model. The study’s ultimate objective is to help businesses attract more involved customers and promote collaborative consumption as a sustainable alternative to typical consumption patterns. The study offers a conceptual framework established via a thorough literature review to examine Indian customers’ use behavior toward SE platforms. A one-sample two-tailed t-test is used to assess the framework’s efficacy. The research fills gap in the literature on the SE by investigating the factors that determine subjective norms (SN), attitudes (A), and perceived behavioral control (PBC). A framework is provided that takes behavioral intention (BI) contemplated as a mediating variable. The research improves TAM and TPB by including new factors such as technical characteristics. This research adds to the body of knowledge on the digital SE by underlining the relevance of usage behavior in comprehending Indian customers, where A, SN, and PBC are important aspects. The research presents a paradigm for better understanding customers’ attitudes and behaviors toward various SE platforms, which might help academics, practitioners, and policy makers situate their initiatives within the larger field of sharing. The study’s categorizations of Indian consumers’ A, SN, PBC, and BI toward the SE might potentially advise on future research and government policies.

This paper aims to characterize the surface film formed on Alloys 800 and 690 in chloride and thiosulfate-containing solution at 300°C.

Alloy 800 and 690 were immersed in chloride and thiosulfate-containing solution at 300°C up to five days, and then the surface film was analyzed by scanning electron microscopy (SEM), X-ray photoelectron spectroscopy (XPS), transmission electron microscopy (TEM) and energy dispersive X-ray spectrometers (EDX).

Through static immersion experiments in a high-temperature and high-pressure water environment, the alloy samples covered by surface film after five days of immersion were obtained. The morphology of the surface film was characterized at both horizontal and cross-sectional scales using SEM and focused ion beam-TEM techniques. It was observed that due to the influence of the quartz lining, the surface film primarily exhibited a bilayered structure. The first layer contained a significant amount of SiO₂, with a higher content of metal hydroxides compared to metal oxides. The second layer was predominantly composed of Fe, Ni and Cr, with a higher content of metal oxides compared to metal hydroxides.

The results showed that the materials of the lining of the autoclave could significantly influence the film composition of the tested material, which should be paid attention when analyzing the corrosion mechanism at high temperature.

The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and insufficient. Hence, the main objective of this paper is to examine whether an aging population can moderate the effect of infrastructure constructions on e-commerce sales and whether an aging population can affect e-commerce sales.

To investigate the relationship between the aging population and e-commerce sales, this study proposes two potential influential mechanisms: moderating the effects of infrastructure development on e-commerce sales and direct influence. Subsequently, a sample of 31 Chinese provinces from 2013 to 2019 is utilized to conduct regression analyses in order to examine these hypotheses.

The findings suggest that the development of urban transportation infrastructure and network constructions can significantly contribute to the enhancement of e-commerce sales, and the influence cannot be affected by aging population. Furthermore, it is noteworthy that an aging population can have a positive effect on e-commerce sales.

The findings can inform future infrastructure constructions by assessing the potential of infrastructure projects to boost e-commerce sales and examining whether this effect varies in an aging population context.

The findings substantiate the pivotal role of older adults in the e-commerce industry. Moreover, the obtained results establish a positive relationship between an aging population and e-commerce sales, thereby offering diverse perspectives on existing theories.

This research explores the differential effects of pixel-level and object-level visual complexity in firm-generated content (FGC) on consumer engagement in terms of the number of likes and shares, and further investigates the moderating role of image brightness.

Drawing on a deep learning analysis of 85,975 images on a social media platform in China, this study investigates visual complexity in FGC.

The results indicate that pixel-level complexity increases both the number of likes and shares. Object-level complexity has a U-shaped relationship with the number of likes, while it has an inverted U-shaped relationship with the number of shares. Moreover, image brightness mitigates the effect of pixel-level complexity on likes but amplifies the effect on shares; contrarily, it amplifies the effect of object-level complexity on likes, while mitigating its effect on shares.

Although images play a critical role in FGC, visual data analytics has rarely been used in social media research. This study identified two types of visual complexity and investigated their differential effects. We discuss how the processing of information embedded in visual content influences consumer engagement. The findings enrich the literature on social media and visual marketing.

The purpose of this study is to examine the moderating effect of two types of external funds in terms of loan and government subsidy on the relationship between R&D investment and firms' innovation performance in emerging markets, as well as the contingent role of firm leader's international experience associated with the effects of loan and government subsidy.

The authors tested the hypotheses using a longitudinal dataset of 716 high-tech firms of Zhongguancun Science Park (ZSP) in China during 2008–2014, covering detailed information on the operations, financial situation and R&D activities, patents, etc. The authors finally identified an unbalanced panel of 2,430 firm-year observations. Considering the dependent variable is the countable data and non-negative values, the negative binomial regression with fixed effects was adopted to test the hypotheses.

The results show that the more loans or government subsidies the firm receives, the weaker the positive effect of R&D investment on firms' innovation performance in emerging markets. Furthermore, the findings reveal that firm leaders' international experience can mitigate the negative moderating effect of government subsidies, but strengthen the negative moderating effect of loans.

The study provides new insights into how loans and government subsidies as external funds influence the effectiveness of R&D in enhancing innovation performance, and the findings highlight the fact that more external funds can reduce firm R&D efficiency. Moreover, the authors also enrich the resource orchestration theory by revealing the critical role of firm leaders' international experience in the decision-making of resource configuration to mitigate the inefficiency of high subsidies in emerging markets.

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

In recent years, organizational agility (OA) has garnered significant attention from the academic community. Despite a substantial rise in the academic literature on OA, the nuanced understanding of OA among academicians, practitioners and policymakers is limited. To address this research gap, the current study attempts to synthesize the academic literature on organizational literature, understand the evolution of OA literature and state the potential research gaps that may open multiple research avenues.

The current study critically evaluates academic literature published in peer-reviewed journals using the bibliometric approach to map the intellectual structure of identified 224 articles on published literature on OA between 2001 and 2022.

The findings outline OA's evolutionary trend, most prolific authors, journals, affiliations and countries. Further, network analysis is deployed to unearth prominent OA themes. After that, four key themes of OA from each cluster have been identified and evaluated.

The study is based on the literature drawn from the SCOPUS database. Although the SCOPUS database is one of the largest databases, the authors believe that the SCOPUS does not contain some publications that might have offered some different insights. Secondly, the bibliometric analysis does not offer the opportunity to provide critical insights into published literature, which is one of the main limitations of bibliometric-based studies. However, despite some of these limitations, the authors believe that the study is a useful guide for scholars, practitioners and policymakers who do not have much information related to OA literature.

This article provides a pioneering review of the OA literature using bibliometrics and network analysis. The results and potential directions for further research may assist researchers in increasing the relevance of OA in the current uncertain and ambiguous environment.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.