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COVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related challenges. We refer to audit firms’ use of these two resources as audit firm informatization (AFI). It is important to understand whether AFI helps audit firms address challenges created by the pandemic. Thus, this study examines the impact of AFI on audit quality during the COVID-19 pandemic in China with a focus on IT human capital.

We use a mixed-methods approach. First, we perform multivariate regression analyses on archival data. Specifically, we investigate the relationship between IT human capital and audit quality and the two mechanisms (i.e. improved efficiency and reduced audit risk) underlying the relationship. We also investigate how this relationship is moderated by features of clients, audit firms and individual auditors. Then we use interviews to corroborate the results of our regression analyses.

Our analyses of archival data show that IT human capital positively affects audit quality through improved efficiency and reduced audit risk and that this positive impact is more pronounced for clients in non-manufacturing industries, those with a more opaque information environment, audit firms with greater industry coverage and individual auditors with less experience. Our interview data indicate that audit firms with more advanced AFI and a higher level of IT human capital in particular are less disrupted by the pandemic and are better able to use IT to address challenges associated with COVID-19. Furthermore, the results confirm that improved efficiency and reduced audit risk are the mechanisms through which AFI enhances audit quality. Finally, we identify issues associated with the use of IT.

This study is the first to investigate how IT human capital (and by extension AFI) influences audit quality in the context of the COVID-19 pandemic. Our findings should be of interest to practitioners and setters of auditing standards.

This study aims to distinguish how unabsorbed and absorbed slack affects market and financial performance via proactive and reactive supply chain resilience (SCRES), particularly under varying conditions of organizational ambidexterity.

By collecting survey data from 277 Chinese manufacturers, we verify the conceptual model applying structural equation modeling.

Proactive SCRES mediates the positive impacts of both unabsorbed and absorbed slack on market and financial performance, whereas reactive SCRES mediates only their positive effects on financial performance. High levels of organizational ambidexterity strengthen the indirect effects of both types of slack on market and financial performance via proactive SCRES, but not when mediated by reactive SCRES.

We introduce a new theoretical perspective to view fits (as mediation) between the use of unabsorbed/absorbed slack in different ways when switching attentions to proactive or reactive SCRES, both of which can be improved through organizational ambidexterity. This study offers novel insights into how managers can switch attentions between proactive and reactive SCRES knowing when to appropriately use unabsorbed/absorbed slack for which purposes, and the use of different learning modes (explorative vs exploitative).

In the context of an evolving digital-based global economy, this study aims to investige the impact of digital transformation (DT) on a firm’s internal control (IC) quality. It also explores how the personal traits of (CEOs) – such as age, gender and educational background – intersect with DT to shape the IC quality in various types of state-owned enterprises (SOEs).

The study uses the data from China A-shares non-financial enterprises, listed on Shanghai and Shenzhen stock exchanges between 2007 and 2020. Using the fixed effect regression method alongside various statistical techniques, such as propensity score matching, alternative analysis and instrumental variables analysis, yields robust findings. These methods effectively address issues related to functional form misspecification and potential biases from omitted explanatory variables.

The findings reveal a positive impact of DT on firm IC quality, and this impact is more pronounced in firms when the CEO is female, young and possesses a higher level of education. Notably, the study also distinguishes between central and local state-owned enterprises (SOEs), highlighting that DT has a greater influence on IC quality in central SOEs, where CEOs often have higher political ranks and closer to government monitoring. Overall, the findings are robust and consist to alternative variable and other statistical methods.

Following are the significant implications for both academia and business. First, firms that effectively adopt DT to enhance IC not only gain a strategic advantage over competitors but also establish efficient risk management practices and a robust IC system. Second, better IC resulting from DT can enhance investor and stakeholder confidence. This is particularly important for publicly traded companies, where investors and analysts closely scrutinize the robustness of IC systems. Third, DT could result in cost savings over time, as automation and streamlined processes may reduce the need for manual efforts and resource-intensive tasks associated with IC.

The findings are contributed to the literature in multiple ways. It enhances our comprehension of the intricate DT-IC quality relationship, and provides valuable insights into the transformative impact of DT on organizational operations and risk management. It also introduces a novel perspective by investigating how CEOs personal traits intersect with DT to shape IC quality, contributing to upper echelons theory. Furthermore, it expands the discussions on firm ownership by considering the types of SOEs (central vs. local), in the DT-IC quality context.

This study aims to deliver a new perspective on how the interaction of independent and cooperative innovation affects firm digitization. Based on resource constraint theory, this study argues that the aforementioned interaction negatively affects firm digitization. The moderating role of managerial discretion is also discussed in light of the principles of the awareness-motivation-capability (AMC) framework.

The proposed hypotheses are empirically tested using a negative binomial modeling approach. The data used are from A-share listed companies in China’s Shanghai and Shenzhen stock markets from 2006 to 2020.

This study suggests that the interaction of independent innovation and cooperative innovation negatively impacts digitization. In addition, this study argues that environmental discretion and organizational discretion weaken the negative impact of the mentioned interaction on digitization. However, additional discretion in the Chinese context has no effect on above relationships.

This study explores the impact of the interaction of independent and cooperative innovation on digitization and incorporates managerial discretion into this framework based on the AMC framework.

The key purpose of this study is to systematically examine the landscape of education research funded by the National Plan of Educational Research Funding (NPERF) in China. The study aims to: (1) identify the thematic focus areas that reflect the national education agenda, (2) analyze the general funding patterns of education research projects and (3) gain insights into the distinctive nature of the research agenda in China. The study employs a rigorous data-driven approach to offer valuable insights into the dynamic discourses within the field of education research in China, which has received relatively little attention despite its potential significance.

In this study, we utilized word co-occurrence analysis and corpus-based frequency analysis to analyze the research projects funded by the National Plan of Educational Research Funding (NPERF) from 2011 to 2020.

The key characteristics of these projects highlight the focus on higher education research, addressing the interests of specific cohorts of students, teachers and disadvantaged populations. Furthermore, these projects demonstrate a remarkable responsiveness to the policy needs of the country and a robust inclination toward an international comparative framework.

The findings offer valuable insights into the landscape and features of funded education research in China, revealing a strong emphasis on addressing practical needs and enhancing the capacity of the education system in the country.

This paper presents a systematic examination of the topics covered in funded research under the National Plan of Educational Research Funding (NPERF) scheme from 2011 to 2020. It contributes to the advancement of understanding regarding knowledge traditions and practices in the Chinese context. Methodologically, this paper is the first in the literature to be prototyped with a word co-occurrence analysis approach to systematically investigate the funded education research in China. Additionally, it includes the development of a comprehensive corpus list to uncover the key characteristics of the funded projects. The analysis provides unique insights into the priorities and directions of education research supported by the Chinese government, which are of potential interest to international readers.

The research attempts to estimate how the use of WeChat, the most popular mobile social networking application in contemporary China, affects rural household income.

Our materials are 4,552 rural samples from the Chinese General Social Survey, and a treatment effect (TE) model is employed to address the endogeneity of WeChat usage.

The results prove that WeChat usage has a statistically significant and positive correlation with rural household income. This conclusion remains robust after using alternative variables to replace the explanatory and dependent variables. Our research provides two channels through which WeChat usage boosts rural household income, namely, it can promote their off-farm employment and participation in investment activities.

Theoretically, the study provides several micro-evidences for understanding the impact of mobile social networks on rural household welfare. Further, our findings may shed light on the importance of digital technology applications in rural poverty alleviation for developing countries.

The effect of digital transition on knowledge management (KM) processes is becoming relevant for companies operating in different industries and the body of literature examining this impact is rapidly growing. This paper aims to critically analyse the literature on the impact of digital transition on KM by rethinking the SECI model proposed by Nonaka and proposing the WISED model for the digital knowledge-creating company.

The systematisation of existing studies on the topic and the analysis of the evolution of knowledge creation process in the era of digital transition was carried out through a bibliometric approach.

According to the traditional epistemological and ontological dimensions and considering the innovative KM processes identified by this study (i.e. webification, informalisation, systematisation, explicitation and digitalisation), the results highlight how the proposed WISED model can be adopted by organizations to manage knowledge through the use of digital technologies.

Digital transition seems to open up new horizons that can expand the potential use of the WISED model for organisations and society.

Against the backdrop of the global reshaping of supply chains, supply chain ecosystems have emerged as a critical force in ensuring the high-quality development of enterprises and fostering stable economic growth. However, a systematic theoretical understanding of how to construct these supply chain ecosystems remains nascent. This study aims to explore the mechanism of the process of building supply chain ecosystems between digital innovation platform enterprises and digital trading platform enterprises from the perspective of dynamic capabilities.

An explanatory case study is conducted based on a theoretical framework grounded on dynamic capabilities view. Two preeminent digital platform enterprises in China (Haier and JD.com) are studied. The authors primarily conducted this research by collecting a large volume of these Chinese public materials.

First, the construction processes of supply chain ecosystems in both digital platform enterprises can be delineated into three stages: embryonic, development and maturity. Second, digital innovation platform enterprises’ construction process is primarily influenced by factors such as production and operational collaboration, consumer demand and research and development. This influence is exerted through interactions on digital platforms and within sub-ecosystems. Meanwhile, digital trading platform enterprises’ construction process is influenced by factors such as infrastructure development, consumer demand and financial support, driving dynamic capability formation through multi-party cooperation and ecological interactions based on conceptual identity.

In the establishment of supply chain ecosystems, digital platform enterprises should prioritize the cultivation of opportunity expansion, resource integration and symbiotic relationship capabilities. Furthermore, this study shows that digital platform enterprises need to actively adjust their interactive relationships with cooperating enterprises based on changes in the market, industry, policies and their own developmental stages.

This study addresses prior deficiencies in understanding the comprehensive construction of supply chain ecosystems and provides significant insights to enhance the theoretical foundation of supply chain ecosystem studies. Additionally, this paper uncovers the dynamic capability development behaviors and contextual features inherent in the construction process of supply chain ecosystems by digital platform enterprises.

This paper aims to analyze how smart city construction affects destination competitiveness and elucidates the potential mechanisms of digital economy. Also, the regional heterogeneity of smart city construction’s influence on destination competitiveness is discussed.

Given the quasi-natural experiment characteristics of China's smart city construction pilot, this study applies a time-varying difference-in-differences approach using a panel dataset of 272 Chinese prefectural-level cities to examine the causal effects of smart city construction on destination competitiveness.

Results indicate substantial enhancement of urban destination competitiveness from smart city construction, with this effect escalating annually. Digital infrastructure and digital finance serve as influence mechanisms. The positive impacts of smart city construction on urban tourism competitiveness do not differ by geographic location, rather there are significant differences between cities of different administrative levels. The impact of smart city construction on destination competitiveness is more significant in low administrative level cities. The improvement of economic development level and innovation ability helps to exert the positive impact of smart cities on tourism competitiveness.

This study constructs a new panel data set for smart city construction and destination competitiveness based on multi-source data and posits a theoretical linkage among smart city construction, digital economy and destination competitiveness. This paper provides invaluable insights on how to boost destination competitiveness by creating smart cities and leveraging the digital economy. Tourism sectors should proactively engage in smart city construction and foster the digital transformation of tourism.

本文旨在分析智慧城市建设如何影响目的地竞争力, 并阐明数字经济的潜在机制。此外, 还讨论了智慧城市建设对目的地竞争力影响的区域异质性。

鉴于中国智慧城市建设试点的准自然实验特征, 本研究基于272个中国地级城市的面板数据集, 采用双重差分方法检验了智慧城市建设对目的地竞争力的因果影响。

研究结果表明, 智慧城市建设显著增强了城市目的地竞争力, 这种影响每年都在增加。数字基础设施和数字金融是影响机制。智慧城市建设对城市旅游竞争力的积极影响不因地理位置而异, 不同行政级别的城市之间存在显著差异。智慧城市建设对低行政级别城市目的地竞争力的影响更为显著。经济发展水平和创新能力的提高有助于发挥智慧城市对旅游竞争力的积极影响。

本研究基于多源数据构建了一个新的智慧城市建设和目的地竞争力面板数据集, 并在智慧城市建设、数字经济和目的地竞争之间建立了理论联系。本文就如何通过创建智慧城市和利用数字经济来提高目的地竞争力提供了宝贵的见解。旅游部门应积极参与智慧城市建设, 促进旅游业的数字化转型。

El objetivo de este artículo es analizar cómo afecta la construcción de ciudades inteligentes a la competitividad de los destinos y dilucidar los posibles mecanismos de la economía digital. Se aborda también la heterogeneidad regional de la influencia de la construcción de ciudades inteligentes en la competitividad de los destinos.

Dadas las características de experimento casi natural del proyecto piloto de construcción de ciudades inteligentes en China, este estudio aplica un enfoque de diferencias en diferencias temporales utilizando un conjunto de datos de panel de 272 ciudades chinas de nivel de prefectura para examinar los efectos causales de la construcción de ciudades inteligentes sobre la competitividad de los destinos.

Los resultados indican una mejora sustancial de la competitividad de los destinos urbanos gracias a la construcción de ciudades inteligentes, efecto que aumenta cada año. La infraestructura digital y las finanzas digitales actúan como mecanismos de influencia. Los efectos positivos de la construcción de ciudades inteligentes sobre la competitividad Del turismo urbano no difieren en función de la ubicación geográfica, sino que las diferencias significativas se producen entre ciudades de diferentes niveles administrativos. El impacto de la construcción de ciudades inteligentes en la competitividad de los destinos es más significativo en las ciudades de bajo nivel administrativo. La mejora del nivel de desarrollo económico y la capacidad de innovación contribuyen al impacto positivo de las ciudades inteligentes en la competitividad turística.

Este estudio construye un nuevo conjunto de datos de panel para la construcción de ciudades inteligentes y la competitividad de los destinos basado en datos de múltiples fuentes y plantea un vínculo teórico entre la construcción de ciudades inteligentes, la economía digital y la competitividad de los destinos. Este artículo ofrece un valioso conocimiento sobre cómo impulsar la competitividad de los destinos mediante la creación de ciudades inteligentes y el aprovechamiento de la economía digital. Los sectores turísticos deberían participar de forma proactiva en la construcción de ciudades inteligentes y fomentar la transformación digital del turismo.

The purpose of this paper is to reveal the knowledge evolution process, research hotspots and future trends in the inclusive tourism research literature from 2008 to 2023.

A total of 322 papers on inclusive tourism were selected from the core collection database of Web of Science and analyzed using CiteSpace.

Over the 16-year period between 2008 and 2023 an increasing number of studies have been published concerning inclusive tourism, but the overall base is still small. Among institutions, the Massey University and University of Gothenburg take the lead in international research on inclusive tourism. Country cooperation shifted from UK-centered in 2008 to Australia, US and Spain from 2010, expanded to more nations and recently increased with China, Japan and others. The essence of inclusive tourism is inherently linked to societal and generational development, necessitating the elimination of social exclusion and inequality to achieve sustainability. The research on inclusive tourism has undergone three stages, emphasizing tourism producers, consumers and stakeholder relationships respectively. “Employment”, “sustainable development” and “quality of life” possess the potential to emerge as future research hotspots.

By combining literature on inclusive tourism and other overlapping concepts, CiteSpace was used to construct data and network visualizations, including a burst and dynamic analysis for the period covered by the sample. The conclusions offer researchers insights into the existing body of work in inclusive tourism research and suggest directions for future research. In practice, tourism managers can gain a deeper understanding of the needs and limitations of marginalized groups in tourism, allowing them to offer more tailored products for inclusive tourism and further enhance the development of an inclusive tourism environment.

旨在揭示2008年到2023年包容性旅游研究文献的知识演变过程、研究热点和未来趋势。

从Web of Science的核心数据库中筛选322篇有关包容性旅游的文章, 并使用CiteSpace进行分析。

2008年至2023年的16年间, 发表的有关包容性旅游的研究越来越多, 但总体基数仍然较小。梅西大学和哥德堡大学在国际包容性旅游研究方面处于领先地位。国家合作从2008年的以英国为中心转向2010年的澳大利亚、美国和西班牙, 并扩展到更多国家, 最近又增加了与中国、日本和其他国家的合作。包容性旅游的本质与社会和代际发展有着内在联系, 必须消除社会排斥和不平等, 才能实现可持续发展。包容性旅游的研究经历了三个阶段, 分别强调旅游生产者、消费者和利益相关者的关系。“就业”、“可持续发展”和 “生活质量”有可能成为未来的研究热点。

结合包容性旅游和其他重叠概念的文献, 利用CiteSpace构建了数据和网络可视化, 包括对样本覆盖时期的突发和动态分析。结论为研究人员提供了对包容性旅游研究现有成果的见解, 并提出了未来研究的方向。实践上, 旅游管理者可以更深入地了解旅游中边缘化群体的需求和局限性, 从而为包容性旅游提供更多量身定制的产品, 进一步促进包容性旅游环境的发展。

El objetivo de este trabajo es presentar el proceso de evolución del conocimiento, los temas destacados de investigación y las tendencias futuras en la literatura de investigación sobre turismo inclusivo desde 2008 hasta 2023.

Se seleccionó un total de 322 artículos sobre turismo inclusivo de la base de datos de la colección principal de Web of Science (WoS) y se analizaron utilizando CiteSpace.

En el periodo de 16 años comprendido entre 2008 y 2023 se han publicado cada vez más estudios sobre turismo inclusivo, pero la base global sigue siendo pequeña. Entre las instituciones, la Universidad de Massey y la Universidad de Gotemburgo encabezan la investigación internacional sobre turismo inclusivo. La cooperación entre países pasó de estar centrada en el Reino Unido en 2008 a Australia, EE. UU. y España a partir de 2010, ampliándose a más naciones y, recientemente, ha aumentado con China, Japón y otros países. La esencia del turismo inclusivo está intrínsecamente ligada al desarrollo social y generacional, que requiere la eliminación de la exclusión social y la desigualdad para lograr la sostenibilidad. La investigación sobre el turismo inclusivo ha pasado por tres etapas, haciendo hincapié en los productores turísticos, los consumidores y las relaciones con las partes interesadas, respectivamente. El “empleo”, el “desarrollo sostenible” y la “calidad de vida” poseen el potencial para emerger como futuros focos de investigación.

A partir de la integración de la literatura sobre turismo inclusivo y otros conceptos superpuestos, se utilizó CiteSpace para visualizar los datos y redes, incluido análisis de ráfagas y dinámico para el periodo muestral. Las conclusiones ofrecen a los investigadores una visión de las contribuciones académicas en turismo inclusivo y sugieren direcciones para futuras investigaciones. En la práctica, los gestores turísticos pueden adquirir un conocimiento más profundo de las necesidades y limitaciones de los grupos marginados en turismo, permitiéndoles ofrecer productos más adaptados al turismo inclusivo y seguir mejorando el desarrollo de un entorno turístico inclusivo.