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This study tested a holistic model that investigated the interaction effect of negative mentoring experiences and moqi (pronounced “mò-chee”) with a mentor—where moqi refers to a situated state between two parties in which one party understands and cooperates well with the other party without saying a word—on the protégés’ turnover intention, along with the mediating role of protégés’ harmonious work passion.

Data were collected from 281 protégés through a three-wave questionnaire survey with a 1-month lag between waves. We used a hierarchical multiple regression and bootstrapping analysis to test our hypotheses.

Our results support the mediating effect of harmonious work passion on the positive relationship between protégés’ negative mentoring experiences and turnover intention. In addition, our analysis confirmed that moqi with the mentor amplifies both the impact of protégés’ negative mentoring experiences on harmonious work passion and the indirect effect of negative mentoring experiences on protégés’ turnover intention via harmonious work passion.

By demonstrating the interaction effect of protégés’ negative mentoring experiences and moqi with their mentor on turnover intention, as well as the mediating role of harmonious work passion, this study expands our understanding of the mechanism and boundary condition of the effect of negative mentoring experiences and provides inspiration and guidance for mentoring practices.

In order to solve many new problems in the planning and design of university sports venues, in this study, the planning and design of university sports venues in China with the method of audience emotional experience are mainly studied. Based on the existing theories and practices of campus planning, in this study, the ideas of meeting the needs of university sports activities, shaping the campus environment and exploring the development of planning and design of university sports venue is put forward. At the same time, the theory and specific practices of the overall planning and design of university sports venues is also proposed. The original intention of the planning and design is to expect that the planning and design of university sports venues can be implemented and reflected in the construction, use and operation of the project. Therefore, it is helpful to build a harmonious and complete space environment on the campus, to integrate the campus into the urban environment organically, and to achieve the goal of sustainable development of university sports venues through resource sharing.

The purpose of this paper is to study systematically the corrosion behavior of AZ31 magnesium (Mg) alloy with different concentrations of bovine serum albumin (BSA) (0, 0.5, 1.0, 1.5, 2.0 and 5.0 g/L).

Electrochemical impedance spectroscopy and potential dynamic polarization tests were performed to obtain corrosion parameters. Scanning electrochemical microscopy (SECM) was used to analyze the local electrochemical activity of the surface film. Atomic force microscope (AFM), Scanning electron microscope-Energy dispersive spectrometer and Fourier transform infrared spectroscopy were used to determine the surface morphology and chemical composition of the surface film.

Experimental results showed the presence of BSA in a certain concentration range (0 to 2.0 g/L) has a greater inhibitory effect on the corrosion of AZ31, however, the presence of high-concentration BSA (5.0 g/L) would sharply reduce the corrosion resistance.

When the concentration of BSA is less than 2.0 g/L, the corrosion resistance of AZ31 enhances with the concentration. The adsorption BSA layer will come into being a physical barrier to inhibit the corrosion process. However, high-concentration BSA (5.0 g/L) will chelate with dissolved metal ions (such as Mg and Ni) to form soluble complexes, which increases the roughness of the surface and accelerates the corrosion process.

The main theme of this volume is credit risk and credit derivatives. Recent developments in financial markets show that appropriate modeling and quantification of credit risk is fundamental in the context of modern complex structured financial products. Moreover, there is a need for further developments in our understanding of this important area. In particular modeling defaults and their correlation has been a real challenge in recent years, and still is. This problem is even more relevant after the so-called subprime crisis that hit in the summer of 2007. This makes the volume very timely and hopefully useful for researchers in the area of credit risk and credit derivatives.

Unlike traditional industries, the e-cigarette is an epoch-making innovative product originating in China and occupying an absolute competitive advantage in the international market. The traditional A-U model describes the laws and characteristics of technological innovation in developed countries. In contrast, the inverse A-U model depicts the process of “secondary innovation” in late-developing countries through digestion and absorption. This paper aims to find out that if the e-cigarette, as a “first innovation” industry in a late-developing country, conform to the A-U model or conform to the “inverse A-U model”.

This paper takes the patent data of e-cigarettes from 2004 to 2021 as the research object, and uses Python’s Jieba segment words to divide product innovation and process innovation, and then uses statistical analysis methods to conduct empirical analyses on these data.

Thus, an improved A-U model suitable for the e-cigarette industry is proposed. In this model, product innovation in the e-cigarette industry appeared earlier than process innovation, but the synchronous development of product and process innovation is not lagging. The improved A-U model in the e-cigarette industry is not only different from the traditional A-U model but also does not conform to the inverse A-U model.

It is conducive to expanding and clarifying the theoretical contribution and applicable boundaries of the A-U model and has sparked thinking and exploration of the A-U model in e-cigarettes and emerging industries.

On this basis, suggestions on the development path and countermeasures of the e-cigarette industry are put forward.

Based on the e-cigarette industry, this paper takes patents as the research object and provides the method of dividing product innovation and process innovation, and proposes an A-U model suitable for the e-cigarette industry on this basis. By comparing the traditional A-U model with the inverse A-U model in latecomer countries, the background and causes of e-cigarette A-U model heterogeneity are analyzed from different stages and overall morphology. Based on this, the heterogeneity characteristics of e-cigarette innovation are summarized and sorted out.

Extreme support vector regression (ESVR) has been widely used in the design, analysis and optimization of engineering systems of its fast training speed and good computational ability. However, the ESVR model is only able to utilize one-fidelity information of engineering system. To solve this issue, this paper extends extreme support vector regression (ESVR) to a multi-fidelity surrogate (MFS) model which can make use of a few expensive but higher-fidelity (HF) samples and a lot of inaccurate but cheap low-fidelity (LF) samples, named ESVR-MFS.

In the ESVR-MFS model, a kernel matrix is designed to evaluate the relationship between the HF and LF samples. The root mean square error of HF samples is used as the training error metric, and the optimal hyper-parameters of the kernel matrix are obtained through a heuristic algorithm.

A number of numerical problems and three engineering problems are used to compare the ESVR-MFS model with the single-fidelity ESVR model and two benchmark MFS models. The results show that the ESVR-MFS model exhibits competitive performance in both numerical cases and practical cases tested in this work.

The proposed approach exhibits great capability for practical multi-fidelity engineering design problems.

A MFS model is proposed based on ESVR, which can make full use of the advantages of both HF data and LF data to achieve optimal results at same or lower cost.

The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger or smaller firms) on audit pricing in China.

This study executed three panel data regressions to examine the two hypotheses using 19,626 observations from 2009 to 2017 in the Chinese data setting. This study also uses the Sobel test to investigate the moderating effect of auditor choice.

This study first examines whether choosing a large audit firm positively influences audit pricing and whether listed state-owned enterprises (SOEs) charge less audit fees to audit firms after controlling for various variables. However, the interaction influence of government ownership and audit firm size on audit pricing is positive, suggesting that a large audit firm charges a client company more, even if the client is an SOE. More importantly, when we divide SOEs into national- and local-SOEs, the results of the influence of auditor choice, government ownership and the interaction of government ownership on audit pricing are consistent (plus, minus, plus), and audit firms charge local-SOEs less than national-SOEs. Furthermore, from the additional analysis, this study finds that the strong auditor type has a moderate effect on the case of local-SOEs on audit pricing and local-SOEs choose smaller auditors.

Research on the differences between local and national government ownership is limited. This study adds empirical results from this perspective. In particular, the findings suggest a further audit pricing research direction to consider the influence of client companies’ ownership types and auditor choice, especially in countries with planned economies.

This study aims to explore the audit quality supplied by the Big 4, large indigenous Chinese (LIC) and five largest second-tier international network (Tier 2) audit firms in China during the second phase of their audit market development.

Ordinary least squares regression is used on an archival sample of firm-year observations. Endogeneity and self-selection bias are addressed by creating a propensity score matched sample and using two-stage regression with the inverse Mills’ ratio.

Strong evidence is found for higher levels of actual audit quality for the Big 4 relative to both LIC and Tier 2 audit firms. Weak evidence is found regarding the audit quality superiority of Tier 2 relative to LIC audit firms. Furthermore, the actual audit quality differential between the Big 4 relative to the LIC and Tier 2 firms widens after adopting International Financial Reporting Standards, which is contrary to the intention of Chinese regulators.

To the best of the authors’ knowledge, this is the first known empirical study to trisect Big N and non-Big N audit firm proxies into the Big 4, LIC and Tier 2. Currently, only qualitative studies have fully appreciated the unique regulatory roles of these three firm structures in developing China’s audit market, which reflect tensions between reliance on foreign expertise and self-determination. In addition, this study adds to the ongoing global dialogue on Tier 2 as an alternative to the Big 4 and the benefits of international accounting network membership.

The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.

Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures to proxy for audit firms’ CSR engagement: a dummy variable to indicate whether an auditor engages in CSR activities in year t and the frequency with which auditors conduct CSR activities in year t. The authors use ordinary least squares regression as a baseline methodology, along with the entropy balancing method and instrumental variable approach to alleviate potential endogeneity concerns.

The baseline results show that socially responsible audit firms provide higher quality audit services than their counterparts. In particular, the authors find that clients audited by socially responsible audit firms are less likely to receive an aggressively clean opinion. Moreover, the findings suggest that CSR activities related to community and employees are more relevant in improving audit quality compared with those related to other dimensions of CSR. Further analyses show that capital markets and audit clients react positively to audit-firm CSR activity. Audit firms engaging in CSR increase their audit inputs in response to risky clients, as compared with their counterparts. Finally, cross-sectional analyses show that the positive relationship is more pronounced for non-Big 4 and non-industry experts and is attenuated by within-firm geographic dispersion. In terms of client characteristics, the positive effect of audit-firm CSR is stronger when their clients face the higher financial risk or have lower CSR awareness than others. Taken together, these findings are consistent with the ethical view of audit-firm CSR engagement.

The study advances investors’ understanding of audit-firm CSR engagement and helps them evaluate the credibility of audited financial reports. Besides, the findings may also help guide the audit firms to conduct more CSR activities and help guide the audit clients to choose CSR audit firms.

To the best of the authors’ knowledge, this study provides the first large-sample evidence by empirically examining the association between audit-firm CSR activity and audit service performance. Besides, this paper also explores audit-firm CSR activity from two competing perspectives, thereby providing a comprehensive understanding of this issue. Finally, this work responds to the call for more CSR research in emerging markets.