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Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the influence of non-timely 10-Q filings on audit fees and the impact of audit firm size on this association.

The cross-sectional audit fee regression model used in this study is similar to that used in prior audit fee research (Simunic, 1980; Francis et al., 2005; Hay et al., 2006; Wang et al., 2013). The model includes the following five major characteristics that would influence auditors’ fee decisions: auditee size (LNAT), complexity (REIVAT, FOREIGN, SEG), financial condition (LOSS, ROA, GROWTH, ZSCORE), special events (ICW, RESTATE, INITIAL, GC) and auditor type (BIG4). To examine the effect of non-timely 10-Q filings on audit fees, the variable NT10Q is included in the audit fee model.

The results indicate that when both non-timely 10-K and non-timely 10-Q filings are included in the regression model, only non-timely 10-Q filings are significantly associated with higher audit fees, suggesting that the presence of non-timely 10-Q filings signals more serious underlying problem than non-timely 10-K filings in the audit fees decision processes. In addition, we find that audit fees for firms audited by Big 4 auditors are 26.4 per cent higher when those firms file non-timely 10-Q reports, whereas there is no significant association between non-timely 10-Q filings and audit fees for firms audited by non-Big 4 auditors.

As no attention has been paid to the investigation of the impact of non-timely 10-Q filings on audit fees, with the aim of filling the gap of this specific research area, this study examines the association between non-timely 10-Q filings and audit fees and the influence of audit firm size on this association.

The contribution of this paper is threefold: first, it is the first study to examine the association between non-timely 10-Q filings and audit fees. The results show that non-timely 10-Q filings are a better and earlier indicator of audit risk than non-timely 10-K filings. Second, the results reveal that the relationship between non-timely 10-Q filings and audit fees is affected by audit firm size. Specifically, Big 4 auditors tend to charge higher audit fees in the presence of non-timely 10-Q filings, reflecting that they are more sensitive to audit risk than smaller audit firms are. Third, an examination of the quarterly effect of non-timely 10-Q filings on audit fees indicates a stronger effect from the first quarter’s non-timely 10-Q filings, compared to the second or third quarter.

The purpose of this paper is to investigate the thermal elastohydrodynamic lubrication (TEHL) flash temperature of the helical gear pairs considering profile modification.

A flash temperature model of the helical gear pair considering the profile modification is proposed based on the TEHL and meshing theories. In doing so, the slicing, fast Fourier transform and chase-after methods are applied to accurately and rapidly obtain the flash temperature of the gear pair. Then, the effects of the modification, input torque and rotation speed on the flash temperature are studied.

With the increment of the tip relief amount, the flash temperature of the helical gear pair with the axial modification decreases first and then increases, and the meshing position of the maximum flash temperature moves toward the pitch point. Moreover, reducing the input torque or increasing the rotation speed can efficiently reduce the TEHL flash temperature.

This work is a valuable reference for the profile design and optimization of the helical gears to avoid the excessive flash temperature.

This study explores whether herd behavior exists for equity crowdfunding investors in China and whether this herding is rational.

Based on signaling theory and social learning theory, two hypotheses were proposed. This study employed two approaches to collect data. First, this paper analyzed 3,041 investments on an equity crowdfunding platform in China using Python programming and built a panel data model. Second, based on a unique experiment design, this study conducted several relevant herd behavior simulation experiments.

We found that investors in the Chinese equity crowdfunding market exhibit herd behavior and that this herding is rational. Project attributes play a negative role in moderating the relationship between the current investment amount and cumulative investments. Experimental results further support our findings.

This study contributes to the emerging literature on herding in crowdfunding by focusing on equity crowdfunding in China. We are the first to explore whether Chinese equity crowdfunding investors exhibit rational herding behavior. The study is also original in applying social learning theory to equity crowdfunding and in using both actual crowdfunding campaigns and experimental approaches to collect data. This study has valuable implications to practice.

This paper explores the driving factors of parasocial relationship (PSR) in the virtual reality (VR) shopping environment, and how this relationship affects brand equity. The study also investigates the moderating role of the celebrity endorser dynamism (CED) in the relationship between PSR and its antecedents.

The primary data collection tool is a survey administered to Chinese consumers (n = 531) who have experienced the products of UNIQLO brand on Taobao Buy + platform, and who had a PSR with the endorser in their VR shopping process. Structural equation modeling is employed to examine the hypothesized relationships among all variables.

The findings show that VR shopping factors (i.e. physical attractiveness, social presence and technology novelty) perceived by consumers to affect PSR, and this relationship and brand equity are positively associated, while CED moderates the relationship between PSR and its antecedents.

This study sheds light on how PSR in the VR shopping environment can improve brand equity. It contributes to the theory of PSR and persuasion as well as marketing strategies. From a managerial perspective, guidelines are provided for firms to implement value communication activities using VR, and to increase their brand equity.

The purpose of this paper is to clarify the relationship between fatigue life and kinematics of angular contact ball bearing. It proposes a new modeling method of spin to roll ratio based on raceway friction, which is more accurate than the traditional raceway control theory.

The uniform model of spin to roll ratio based on raceway friction in a wide speed range is proposed using quasi-statics method, which considers centrifugal force, gyroscopic moment, friction force of raceway and other influencing factors. The accuracy is considerably improved compared with the static model without increasing too much computation.

A uniform model for spin to roll ratio of angular contact ball bearing based on raceway friction is established, and quite different relationships between fatigue life and speed under two operating conditions are found.

The conclusion of this paper is based on the bearing basic fatigue life calculation theory provided by ISO/TS 16281; however, the accuracy of theory needs to be further verified.

This paper provides guidance for applying angular contact ball bearing, especially at a high speed.

This paper reveals the changing trend of fatigue life of angular contact ball bearing with the speed under different loads.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-01-2020-0030

The purpose of this study is to develop new biodegradable magnesium alloy. Magnesium possesses similar mechanical properties to natural bone; it is a potential candidate for resorbable implant applications. However, in physiological conditions, the degradation rate of Mg is too high to be used as an implant material.

In this research, Zn, Sr and Ca were chosen as alloying elements; a coating was deposited on the MgZnSrCa alloy surface by means of a biomimetic technique. The corrosion rates of the uncoated and coated specimens were tested in simulated body fluid.

The hydroxyapatite coating formed on the MgZnSrCa alloy surface and the hydroxyapatite layer markedly decreased the corrosion rate of the MgZnSrCa alloy.

A homogenous hydroxyapatite coating was formed on the MgZnSrCa alloy surface by using a biomimetic coating technique. The biomimetic hydroxyapatite coating markedly reduced the corrosion rate of the MgZnSrCa alloy, and the largest decrease in wastage rate was 44 per cent.

This paper aims to propose a method for better discovering topic evolution path and semantic relationship from the perspective of patent entity extraction and semantic representation. On the one hand, this paper identifies entities that have the same semantics but different expressions for accurate topic evolution path discovery. On the other hand, this paper reveals semantic relationships of topic evolution for better understanding what leads to topic evolution.

Firstly, a Bi-LSTM-CRF (bidirectional long short-term memory with conditional random field) model is designed for patent entity extraction and a representation learning method is constructed for patent entity representation. Secondly, a method based on knowledge outflow and inflow is proposed for discovering topic evolution path, by identifying and computing semantic common entities among topics. Finally, multiple semantic relationships among patent entities are pre-designed according to a specific domain, and then the semantic relationship among topics is identified through the proportion of different types of semantic relationships belonging to each topic.

In the field of UAV (unmanned aerial vehicle), this method identifies semantic common entities which have the same semantics but different expressions. In addition, this method better discovers topic evolution paths by comparison with a traditional method. Finally, this method identifies different semantic relationships among topics, which gives a detailed description for understanding and interpretation of topic evolution. These results prove that the proposed method is effective and useful. Simultaneously, this method is a preliminary study and still needs to be further investigated on other datasets using multiple emerging deep learning methods.

This work provides a new perspective for topic evolution analysis by considering semantic representation of patent entities. The authors design a method for discovering topic evolution paths by considering knowledge flow computed by semantic common entities, which can be easily extended to other patent mining-related tasks. This work is the first attempt to reveal semantic relationships among topics for a precise and detailed description of topic evolution.

This paper explores how the blockchain food traceability system (BFTS) affects consumers' affective brand commitment and subsequent willingness to pay premium prices.

From February 11 to May 23, 2023, this study collected data from 236 Chinese customers, who had purchased blockchain-traced food in Jingdong Mall within the past three months. Structural equation modelling was used to analyse the data.

The main findings were as follows: (1) BFTS information transparency, information immutability and product diagnosticity are significant predictors of consumer-perceived trustworthiness; BFTS information transparency, product diagnosticity and product safety are significant predictors of consumer-perceived informativeness, (2) Perceived trustworthiness and perceived informativeness build consumers' affective brand commitment, (3) Affective brand commitment affects willingness to pay premiums and (4) Health consciousness positively moderates the relationship between consumers' affective brand commitment and willingness to pay premiums.

This paper complements the research on consumer behaviour in the BFTS, and the research results provide important enlightenment for guiding food enterprises to formulate reasonable and perfect marketing strategies of blockchain-traced food.

Within the context of an open innovation business environment, the frequent interaction and coordination activities among heterogeneous partners have a significant impact on enterprises' business model. Nevertheless, fewer empirical research has been made to explore how to match external partners and update organizational dynamic capabilities at an ecosystem level. Therefore, this paper attempts not only to investigate the direct impact of partner match on different business model innovation (BMI) themes (efficiency-centered BMI and novelty-centered BMI) but only to shed light on the pivotal mediating role of interfirm dynamic capabilities.

This paper utilized the methodology of Partial Least Squares Structural Equation Modeling (PLS-SEM) to investigate the impact of diverse partner selection criteria and interfirm dynamic capabilities on two distinctive themes of BMI. More than 20 industry clusters with multiple industries were selected as representatives of the creative ecosystem, predominantly from the Yangtze River Delta region. Valid data were collected from 254 managers by both online questionnaires and offline interviews.

The findings of the study show that different partner match criteria have distinct direct impacts on BMI themes. Partner complementary and partner synergy, deriving from the “task-related criteria”, are significantly correlated with both EBMI and NBMI. Conversely, partner compatibility, deriving from “Partnering-related Criteria”, shows a positive correlation with EBMI but not NBMI. Furthermore, compare the indirect effect on EBMI, the paper’ results demonstrate interfirm dynamic capabilities as mediator can more maximize external benefits to promote NBMI.

The study findings effectively help enterprises implement different BMI themes. From a management perspective, whether pursuing EBMI or NBMI, enterprises should consciously seek partners who can provide complementary support or share mutual goals across diverse industries. This strategic approach can significantly enhance the opportunities for sustainable and innovative business development. Furthermore, to successfully accomplish NBMI, enterprises must cultivate interfirm dynamic capabilities encompassing a comprehensive range of cross-organizational innovation capacities, such as bolstering organizational learning capability, establishing interactive network platforms to enhance coordination capabilities and engaging in integrative activities to foster a collective mindset.

This paper contributes to the match theory by introducing three critical matching criteria, enabling enterprises to discern partners based on diverse organizational characteristics. Additionally, this paper broadens the scope of the dynamic capability literature by adopting a network perspective to strengthen interaction and relationship mechanisms. The authors primarily elucidate the concept of interfirm dynamic capabilities as a formative higher-order model formed by three sub-capabilities (absorptive capacity, coordination capability and collective mind). Finally, this paper combines matching theory with dynamic capacity theory to the field of BMI, which adds depth and complexity to the existing ecosystem innovation research.

Effective post-disaster communication is essential for destination marketing organizations to encourage visitors following natural disasters. This research aimed to analyze the impact of two typical types of post-disaster communication messages – solidarity messages and testimonial messages – on post-disaster visiting intention. This research proposes effective communication strategies for post-disaster destination marketing.

For the case of Jiuzhai Valley, China, which experienced market recovery after two years of rebuilding following a 2017 earthquake, this study designed three contextual experiments based on post-disaster communication scenarios on the Internet and social media to test the causal chain between recovery message types and post-disaster visiting intentions. The data were analyzed using analysis of variance, independent samples t-tests, and the bootstrap method.

The results indicate that both solidarity messages and testimonial messages evoked higher visiting intention than the no-message group. However, solidarity messages (vs testimonial messages) were more effective when shared on the destination management organization's official account than when they were shared on an influencer's account, with their effects being mediated by the symbolic – as opposed to the hedonic – value of tourist behavior.

Destination management organizations should actively carry out marketing communication through the Internet and social media for areas that have experienced disasters. Crisis communicators should consider inviting popular social media influencers to visit the destination and share their experiences to enhance market confidence, while also paying more attention to the operation of official social media accounts.

This study sheds light on the use of the Internet and social media as tools for post-disaster marketing. By expanding on post-disaster communication theory, this study fills a research gap regarding the effectiveness of tourism marketing strategies after a crisis.