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This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase the amount of coordination necessary between the auditor, client management and the outside accounting service provider and thereby increase audit lag.

The accounting outsourcing/audit lag relationship is examined among closed-end mutual funds. These funds often outsource their accounting functions and disclose the names and services provided by any company providing services to the fund. These disclosures permit a consistent measurement of whether the fund outsources their accounting functions or performs them in-house.

This paper finds a positive relationship between accounting outsourcing and audit lag; outsourcing funds have audit lags that are two to three days longer than those not outsourcing their accounting. The results are robust to different specifications, controls for the distinctive characteristics of closed-end funds and consideration of endogeneity.

Closed-end funds could consider the increased time necessary to complete the audit when deciding whether to outsource their accounting functions.

By identifying a unique setting in which outsourcing data can be consistently obtained and analyzed (i.e. closed-end funds), this is the first study to empirically evaluate the relationship between accounting outsourcing and audit lag.

The purpose of this paper is to examine whether audit committee members of the board prove to be better monitors if they are also on the compensation committee, as they would be more attuned to compensation related earnings management incentives.

The paper uses archival data on a sample of nonfinancial S&P 500 firms representing 1,032 firm years over the period 2003‐2005, and discretionary accruals as a proxy for financial reporting quality.

Firms with overlapping audit and compensation committees have higher financial reporting quality than those without such overlap. In addition, there is an inverted U‐shaped relationship between overlapping magnitude and financial reporting quality, suggesting that there are costs as well as benefits to overlapping committees.

The findings on this paper have implications for recent policy deliberations on the composition of board committees in general and audit committees in particular, as they clarify the benefits of overlapping committee members.

Understanding the costs and benefits of the board committee structure is particularly important as boards typically operate through the use of committees. This paper contributes to this area by considering the effect of overlapping memberships on two of the most active and important board committees – the compensation and audit committees – on the monitoring effectiveness of the audit committee.

The purpose of this paper is to review the existing routing algorithms for wireless ad hoc networks to evaluate the methods according to the current requirements. Wireless ad hoc network can provide communication in emergency situations. Active nodes in ad hoc network work as sender, receiver and router at the same time. Nodes are equipped with limited bandwidth and energy. Optimal routing method can help in “smart use” of available resources. Evolvement of routing method based on need is a continuous process. Numerous applications of ad hoc network motivates researcher for further development to fulfill the need of society.

In this paper, routing algorithms for ad hoc network based on ant colony optimization, multipath routing and with multiple input multiple output (MIMO) antenna support have been discussed.

Comparative analysis has been drawn among existing algorithms of different categories. Transmitting message packets parallel through multiple paths in the network can save overall resource usage in the network.

The authors have discussed the future area of development for optimal routing in ad hoc networks. Considering signal noise ratio and congestion status while selecting path can provide better energy use in the network. Rather than leaving less prioritized route paths, multiple paths can be used for sending data packets parallel.

Employees’ bootlegging innovation behavior is common and plays an important role in enterprise management. Based on the resource conservation theory and self-regulation theory, the purpose of this study is to explore the influence mechanism of leaders’ abusive supervision on employees’ bootlegging innovation behavior, with psychological safety as a mediator and mindfulness at workplace as a moderator.

Survey data were gathered from 591 employees’ self-assessment questionnaires in China. Hierarchical regression analysis was used to test the research model through SPSS and AMOS.

This study found that the leaders’ abusive supervision negatively affects employees’ bootlegging innovation behavior; employees’ psychological safety completely mediates the negative effect of leaders’ abusive supervision on employees’ bootlegging innovation behavior; and mindfulness at work moderates the influence of leaders’ abusive supervision on employee’ bootlegging innovation behavior, as well as the influence of leaders’ abusive supervision on employees’ psychological safety.

This study has significant implications in passive leadership that affect employees’ innovation. Authors found that leaders’ abusive supervise, mindfulness at workplace play a crucial role in employees’ bootleg innovation through psychological safety.

Theoretically, this study has enriched the antecedent research on employees’ bootlegging innovation behavior from the perspective of negative leadership behavior and employee psychology. And this study considered mindfulness at workplace as a boundary condition.

This study aims to bring awareness to the developing of fault detection systems using the data collected from sensor devices/physical devices of various systems for predictive maintenance. Opportunities and challenges in developing anomaly detection algorithms for predictive maintenance and unexplored areas in this context are also discussed.

For conducting a systematic review on the state-of-the-art algorithms in fault detection for predictive maintenance, review papers from the years 2017–2021 available in the Scopus database were selected. A total of 93 papers were chosen. They are classified under electrical and electronics, civil and constructions, automobile, production and mechanical. In addition to this, the paper provides a detailed discussion of various fault-detection algorithms that can be categorised under supervised, semi-supervised, unsupervised learning and traditional statistical method along with an analysis of various forms of anomalies prevalent across different sectors of industry.

Based on the literature reviewed, seven propositions with a focus on the following areas are presented: need for a uniform framework while scaling the number of sensors; the need for identification of erroneous parameters; why there is a need for new algorithms based on unsupervised and semi-supervised learning; the importance of ensemble learning and data fusion algorithms; the necessity of automatic fault diagnostic systems; concerns about multiple fault detection; and cost-effective fault detection. These propositions shed light on the unsolved issues of predictive maintenance using fault detection algorithms. A novel architecture based on the methodologies and propositions gives more clarity for the reader to further explore in this area.

Papers for this study were selected from the Scopus database for predictive maintenance in the field of fault detection. Review papers published in this area deal only with methods used to detect anomalies, whereas this paper attempts to establish a link between different industrial domains and the methods used in each industry that uses fault detection for predictive maintenance.

This study aims to explore the transmission mechanism of individual idea generation on team idea implementation and elucidate the relationships among team knowledge territoriality, team information exchange and team trust, which can better improve team knowledge sharing, decrease individual knowledge hiding or territoriality and assist the team in solving the predicament of idea implementation.

The data were collected by the paired method from 56 Chinese companies’ R&D teams, which comprised 356 valid samples. Besides, structure equitation modeling and hierarchical linear modeling were used to test the hypotheses.

Team knowledge territoriality had a significant positive impact on individual idea generation, team information exchange and team idea implementation. Team information exchange mediated the relationship between team knowledge territoriality and team idea implementation. Moreover, team information exchange positively moderated the relationship between team knowledge territoriality and individual idea generation. Furthermore, the relationship between individual idea generation and team idea implementation was mediated by team trust.

This study augments the theoretical research of territoriality and innovation process. From the viewpoint of knowledge territoriality to describe the coexistence of knowledge sharing and knowledge hiding in the organization, this study reveals the influence mechanism of team knowledge territoriality on team innovation process. Overall, this study provides empirical support that team territoriality can weaken the adverse impact of individual territoriality on innovation to a certain extent.

The purpose of this paper is to examine the effectiveness of illegal insider trading enforcement in China by focusing, among other things, on the Chinese Securities Regulatory Commission's (CSRC) enforcement actions in the period 1993‐2006.

This paper discusses the CSRC's enforcement policies and practices of insider trading regulation, based upon administrative and judicial cases, face‐to‐face interviews with regulators, and policy documents.

A major finding of the study is the paucity of insider trading cases and the lack of convictions for insider trading offences in China. The campaign against securities offences did not actually come with the stricter enforcement of insider trading laws. A primary challenge in the insider trading regulation comes from the fact that most insider trading cases involve high‐ranking government and party officials. The CSRC lacks the power to directly administer discipline and penalties on government officials and party cadres for insider trading offences.

It is recommended that the CSRC be given more power, more resources and more trained regulators to detect and address insider trading activities. It is also recommended that the CSRC improve its surveillance capabilities by fully utilizing sophisticated computer surveillance software systems, by improving inter‐agency and inter‐market information‐sharing, and by cooperating with other countries' regulators and participating in the ISG's database to detect possible international insider trading.

The paper will be of interest to researchers in the field of financial crime and securities regulation. Regulators, the private sector and government departments will also benefit from an analysis of Chinese insider trading enforcement cases. This paper also suggests better strategies for dealing with insider trading offences in China. A fair and orderly market is crucial for investors in the Chinese market.