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This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

This paper aims to study the influence of cylindrical texture parameters on the lubrication performance of static and dynamic pressure thrust bearings (hereinafter referred to as thrust bearings) and to optimize their lubrication performance using multiobjective optimization.

The influence of texture parameters on the lubrication performance of thrust bearings was studied based on the modified Reynolds equation. The objective functions are predicted through the BP neural network, and the texture parameters were optimized using the improved multiobjective ant lion algorithm (MOALA).

Compared with smooth surface, the introduction of texture can improve the lubrication properties. Under the optimization of the improved algorithm, when the texture diameter, depth, spacing and number are approximately 0.2 mm, 0.5 mm, 5 mm and 34, respectively, the loading capacity is increased by around 27.7% and the temperature is reduced by around 1.55°C.

This paper studies the effect of texture parameters on the lubrication properties of thrust bearings based on the modified Reynolds equation and performs multiobjective optimization through an improved MOALA.

A proliferation of articles surrounding the COVID-19 pandemic is calling for new insights through review. This paper aims to bibliometrically analyze the current progress of research around hospitality and tourism to define the research directions on herd immunity and the prevention of disease under the “new normal.”

This paper analyzed 326 articles regarding COVID-19 published in SSCI hospitality, leisure and tourism journals in 2020 and 2021 by combining manual analysis and bibliometrics to reveal research topics and to gain insight into research structures.

The results of this paper summarized topics related to stakeholders’ mentality and behavior, responses of travel suppliers to the COVID-19 pandemic, economic impact and demand forecasting, social issues of human rights and racism and reflection on tourism and transformation of the industry. More research is called for in the future to focus on a better response to the crisis, including crisis management education and training and the improving the resilience of small- and medium-sized enterprises.

A three-dimensional consideration was proposed to promote the sustainable development of hospitality and tourism.

In the “new normal” phase of herd immunity and disease prevention, to the best of the authors’ knowledge, this is the first paper that provides an up-to-date systematic overview of the evolution of COVID-19 research in tourism and hospitality and encourages more conceptual, practical and futuristic studies.

This paper is devoted to prepare micro-cone structure with variable cross-section size by Stereo Lithography Appearance (SLA)-based 3D additive manufacturing technology. It is mainly focused on analyzing the forming mechanism of equipment and factors affecting the forming quality and accuracy, investigating the influence of forming process parameters on the printing quality and optimization of the printing quality. This study is expected to provide a µ-SLA surface preparation technology and process parameters selection with low cost, high precision and short preparation period for microstructure forming.

The µ-SLA process is optimized based on the variable cross-section micro-cone structure printing. Multi-index analysis method was used to analyze the influence of process parameters. The process parameter influencing order is determined and validated with flawless micro array structure.

After the optimization analysis of the top diameter size, the bottom diameter size and the overall height, the influence order of the printing process parameters on the quality of the micro-cone forming is: exposure time (B), print layer thickness (A) and number of vibrations (C). The optimal scheme is A1B3C1, that is, the layer thickness of 5 µm, the exposure time of 3000 ms and the vibration of 64x. At this time, the cone structure with the bottom diameter of 50 µm and the cone angle of 5° could obtain a better surface structure.

This study is expected to provide a µ-SLA surface preparation technology and process parameters selection with low cost, high precision and short preparation period for microstructure forming.

This study aims to better understand the morphological characteristics of single particle and the health risk characteristics of heavy metals in PM_2.5 in different functional areas of Handan City.

High resolution transmission electron microscopy was used to observe the aerosol samples collected from different functional areas of Handan City. The morphology and size distribution of the particles collected on hazy and clear days were compared. The health risk evaluation model was applied to evaluate the hazardous effects of particles on human health in different functional areas on hazy days.

The results show that the particulate matter in different functional areas is dominated by spherical particles in different weather conditions. In particular, the proportion of spherical particles exceeds 70% on the haze day, and the percentage of soot aggregates increases significantly on the clear day. The percentage of each type of particle in the teaching and living areas varied less under different weather conditions. Except for the industrial area, the size distribution of each type of particle in haze samples is larger than that on the clear day. Spherical particles contribute more to the small particle size segment. Soot aggregate and other shaped particles contribute more to the large size segment. The mass concentrations of hazardous elements (HEs) in PM_2.5 in different functional areas on consecutive haze pollution days were illustrated as industrial area > traffic area > living area > teaching area. Compared with the other functional areas, the teaching area had the lowest noncarcinogenic risk of HEs. The lifetime carcinogenic risk values of Cr and As elements in each functional area have exceeded residents’ threshold levels and are at high risk of carcinogenicity. Among the four functional areas, the industrial area has the highest carcinogenic and noncarcinogenic risks. But the effects of HEs on human health in the other functional areas should also be taken seriously and continuously controlled.

The significance of the study is to further understand the morphological characteristics of single particles and the health risks of heavy metals in different functional areas of Handan City. the authors hope to provide a reference for other coal-burning industrial cities to develop plans to improve air quality and human respiratory health.

The current study aims to identify work-related use of information and communication technologies after-hours (W_ICTs) from passive and active perspectives and examine mechanisms and different effects of information and communication technologies on employee innovation behavior.

Experience sampling method (ESM) was employed to capture dynamic within-person variance in daily-behaviors and daily-mood. In total, 92 employees completed an identical online survey each day for ten workdays.

The findings showed that the influence patterns and mechanisms of passive and active W_ICTs were utterly different. Passive W_ICTs was negatively associated with employee innovation behavior via emotional exhaustion, while active W_ICTs was positively associated with employee innovation behavior through perceived insider status. Furthermore, differential leadership significantly narrowed the positive relationship between passive W_ICTs and emotional exhaustion. However, differential leadership did not significantly moderate the relationship between active W_ICTs and perceived insider status.

This study is an important step forward in dividing W_ICTs into passive and active W_ICTs and discovers a dual path of two types of W_ICTs on employee innovation behavior. Findings of this study have heuristic value for future research.

This study aims to explore the consumer perceptions of cognition and intention to visit pilot zone of international medical tourism as emerging, developed medical tourism destinations.

Using a survey-based quantitative method, based on a survey of 439 tourists who have cross-border travel experience, the partial least squares approach was performed to test the hypotheses.

The results show that internal factors had a stronger influence on destination image compared to external factors. Among different factors, preferential policies had the greatest impact on intention to visit. Perceived quality had a stronger effect on intention to visit than preference. Geographical distance had a varied effect, with those furthest away in Northeast China showing greater intention to visit compared to closer regions.

This study explores the impact of multidimensional destination perception on medical tourists’ behavioural intention in emerging destinations by integrating the push-pull theory and theory of planned behaviour and tests how geographical distance affects intention to visit emerging destinations. Using China international medical tourism pilot area as a typical case of medical tourism emerging destinations for empirical analysis. This research offers guidance for branding and marketing strategies, contributes to a deeper understanding of medical tourists’ destination choices, enriches the theoretical explanation of emerging destination choice in medical tourism and provides valuable insights for destination recovery.

As live streaming becomes a widely used online sales mode, previously content-centred anchors are attempting to switch to e-commerce live streaming. The purpose of this research was to explore the mechanisms that prompt consumers to stay or leave after content anchors transfer to live e-commerce broadcasts. In addition, we explored the factors affecting consumption from the perspectives of anchors, consumers and the external environment.

We distributed questionnaires to a group of fans who had experienced the transition of content anchors to live streaming and received back 375 valid questionnaires. Using psychological contract theory, we constructed a theoretical model for the scenario in which content anchors transition to live e-commerce broadcasting and analysed the data using partial least squares structural equation modelling (PLS-SEM).

The results show that circle culture, mainstream culture, initial trust and live streaming content all positively influenced consumers’ attitudes, whilst consumers’ past shopping experiences negatively influenced consumers’ attitudes. The personal charm of the content anchors did not have a significant effect on consumers’ attitudes. Additionally, we found that only anchors with a significant circle culture and good trust levels amongst fans were able to transition to live e-commerce streaming successfully.

This study extends the application of psychological contract theory to the field of e-commerce and describes the transformation of different types of psychological contracts. The paper’s conclusions provide a reference for decision-making and the implementation of transformation by content-based anchors to live streaming, helping them to coordinate their relationships with fans more effectively.

Building on the broaden-and-build theory and incorporating a self-regulatory perspective, this study examines the relationship between trait gratitude and subjective career success and investigates the mediating roles of growth mindset of work and career network breadth.

Time-lagged data were collected in three waves from a sample of 314 employees in China. Hypotheses were tested using structural equation modeling.

The findings demonstrate that trait gratitude is positively related to SCS, mediated by growth mindset of work as an indicator of psychological resources and career network breadth as an indicator of social resources. Trait gratitude is more strongly associated with network breadth (i.e., social resources) than with growth mindset (i.e., psychological resources).

Organizations may find trait gratitude an applicable addition to the selection criteria during the recruitment process.

By identifying trait gratitude as an antecedent of SCS and revealing its underlying mechanisms, the current study points to a new perspective on the study of career success.

Drawing on the cognitive–affective–conative framework, this study aims to develop a model of service robot acceptance in the hospitality sector by incorporating both cognitive evaluations and affective responses.

A mixed-method approach combining qualitative and quantitative methods was used to develop measurement and test research hypotheses.

The results show that five cognitive evaluations (i.e. cuteness, coolness, courtesy, utility and autonomy) significantly influence consumers’ positive affect, leading to customer acceptance intention. Four cognitive evaluations (cuteness, interactivity, courtesy and utility) significantly influence consumers’ negative affect, which in turn positively affects consumer acceptance intention.

This study provides significant implications for the design and implementation of service robots in the hospitality and tourism sector.

Different from traditional technology acceptance models, this study proposed a model based on the hierarchical relationships of cognition, affect and conation to enhance knowledge about human–robot interactions.