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This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

Mega construction projects (MCPs), which play an important role in the economy, society and environment of a country, have developed rapidly in recent years. However, due to frequent social conflicts caused by the negative social impact of MCPs, social risk control has become a major challenge. Exploring the relationship between social risk factors and social risk from the perspective of risk evolution and identifying key factors contribute to social risk control; but few studies have paid enough attention to this. Therefore, this study aims to systematically analyze the impact of social risk factors on social risk based on a social risk evolution path.

This study proposed a social risk evolution path for MCPs explaining how social risk occurs and develops with the impact of social risk factors. To further analyze the impact quantitatively, a social risk analysis model combining structural equation model (SEM) with Bayesian network (BN) was developed. SEM was used to verify the relationship in the social risk evolution path. BN was applied to identify key social risk factors and predict the probabilities of social risk, quantitatively. The feasibility of the proposed model was verified by the case of water conservancy projects.

The results show that negative impact on residents’ living standards, public opinion advantage and emergency management ability were key social risk factors through sensitivity analysis. Then, scenario analysis simulated the risk probability results with the impact of different states of these key factors to obtain management strategies.

This study creatively proposes a social risk evolution path describing the dynamic interaction of the social risk and first applies the hybrid SEM–BN method in the social risk analysis for MCPs to explore effective risk control strategies. This study can facilitate the understanding of social risk from the perspective of risk evolution and provide decision-making support for the government coping with social risk in the implementation of MCPs.

This study examines how the World Para Snow Sports Championship 2021 was leveraged to create para sport outcomes. The purpose of this study is to add to the knowledge of how different organisations can create positive para sport legacies from elite para sport events.

This qualitative case study used interviews with representatives from key stakeholders and archival materials as main sources. An event leverage model was used to better understand the context, structures, and resources relevant to the development of para sport outcomes.

The main findings show how a variety of organisations set goals and implemented strategies to create para sport legacies. While the short-term increase in para sport participation remained rather limited, the new infrastructure, new para sport policies, and increased awareness of para sport were the main para sport legacy outcomes.

The main contribution of this study is empirical knowledge on how different organisations can leverage a para sport event to create legacies for para sport. Future research can examine the perspectives of additional groups, such as other athletes, spectators, and people with disabilities.

For organisations involved in para sport, this study shows the opportunities and challenges of using a sport event to recruit new para sport participants.

While there are some studies on the legacy outcomes of the Paralympic Games, this study focuses on a different para sport event and adopts the leverage perspective.

The modern high-choice news environment has changed the way people consume news. We examined the structure of news repertories, the role of news trust (and cynicism) in shaping news repertoires, and the effects of different news repertoires on political participation in the South Korean news environment, where news portals function as major news sources.

We conducted a two-wave national survey of adults in January and February 2022 with a three-week time interval. Latent profile analyses and latent profile regression were employed.

Four major news repertoires were identified: news portal-concentrated, portal and TV combination, all except print and SNS, and platform omnivores. Trust in mainstream news media was found to be high in the following order: platform omnivores, all except print and SNS, portal and TV combination, and portal-concentrated repertoires. Cynicism about mainstream media was found to be higher among the users of portal-concentrated repertoire than those using the other three repertoires. Those who rely mainly on news portals for news (i.e. portal-concentrated) were less likely to participate in politics.

This study provides comprehensive insights into how audience perceptions of trust and cynicism toward mainstream news media shape news consumption patterns in today’s high-choice media environment. In particular, the findings of this study illuminate the function of news portals as a substitute platform for those who exhibit lower trust and higher cynicism toward mainstream news media.

Wars all over the world have changed the course of history, affected communities and ways of life, and caused much pain, sadness, and destruction. Today, these areas are seen as tourist attractions and are visited by many people with different motivations every year. In these travels, which are described as battlefield tourism, intermediary institutions serve as a bridge between the consumer and the producer, in other words, between the tourist and the touristic product. In this section, first the factors that have led people to travel throughout history are discussed, and then the history, purposes, activities, and importance and contributions of intermediary institutions within the tourism industry are explained. Afterward, battlefield tourism, a relatively new concept, was mentioned, and the importance of intermediary institutions in travels to battlefields was explained. Finally, intermediary institutions that organize tours to various major battlefields in the world are listed, and brief descriptive information is given about the wars in question and the tours organized to these areas.

This study explores the motives and objectives of sports sponsorship in China, taking into account the sports, social and cultural contexts. It also adopts a comparative approach to examine the sponsorship of elite and grassroots sports events in China.

This study adopts a qualitative approach, employing semi-structured interviews with representatives of nine companies sponsoring elite and/or grassroots sports events in Western China. The data were analyzed through reflexive thematic analysis.

In China, sponsors are frequently driven to sponsor elite sport events by a sense of obligation and responsibility to the country, whereas their motives to sponsor grassroots sport events is primarily influenced by sincerity and goodwill. Chinese companies consider brand awareness, exposure and the relationship with the government and authorities as key factors for sponsorship, and use sponsorship to achieve market-related objectives.

Companies’ sponsorship motives and objectives have received significant attention in the literature, but mainly in Western countries. In the context of China, this study identifies how sponsors utilize social networks to shape their motives and objectives. It also reveals certain patterns common with the current literature, as well as specificities such as how the roles of the government and authorities are linked to the contingent economic and social context of the country. Furthermore, the differences between elite and grassroots sports events sponsorship are explained.

Citizen engagement (CE) in public policy is increasingly considered to be an important feature of governance worldwide. The aim of this study is to explore the impact of e-government usage (EGU) on citizens’ engagement. In addition, the study investigates the mediating effect of government reputation (GR) and the moderating role of digital divide (DD) in EGU and citizens' engagement relationship.

Data were collected from 938 respondents in Vietnam with a random method. This study used the partial least squares – structural equation modeling method to examine hypotheses.

The results show that e-government and GR are critical determinants of CE. Furthermore, GR plays a mediating role in the relationship between e-government and CE. The results also show how DD moderates this nexus.

The findings of this study provide valuable evidence and implications. Public officials must improve the GR and administrative capacity as the determination for the CE. Moreover, the government should continually carry out policies to reduce the DD.

By investigating the mediating and moderating effects of GR and DD, this study has significantly contributed to advancing the body knowledge of e-government.

Oppositional brand loyalty poses a challenge to the management of virtual communities. This study aims to categorize these loyalty behaviors into positive (willingness to pay a price premium and brand evangelism) and negative (schadenfreude and anti-brand actions) dimensions. It then explores how customer engagement and moral identity influence these dimensions in the context of brand competition.

Structural equation modeling was conducted to analyze the main and moderating effects, using survey data obtained from 498 valid responses out of a total of 636 responses from Xiaomi's virtual communities.

The results indicate that customer engagement significantly influences all four dimensions of oppositional brand loyalty. The relationship between customer engagement and brand evangelism is notably stronger among customers with a strong moral identity. Conversely, the effects of customer engagement on schadenfreude and anti-brand actions are attenuated for these customers.

Anchored in theories of brand tribalism, social identity and brand polarization, this study bifurcates oppositional brand loyalty into directions of preference and antagonism, empirically showcasing moral identity's moderating effect. It contributes to the literature on antagonistic loyalty and moral identity, offering strategic insights for companies to navigate schadenfreude and anti-brand actions in online communities.

Under the background of coexistence of information overload and information fragmentation, it is of great significance to identify influencing factors and reveal the evolution logic of public opinion for public opinion governance.

Taking 24 hot social events as research cases, firstly, the evolution process of public opinion was divided into initial stage and response stage. Secondly, eight antecedent variables were extracted for qualitative comparative analysis of fuzzy sets. Finally, the configuration path of public opinion evolution results was summarized.

The research showed that compared with the initial stage, the influencing factors in the reaction stage played a key role in the continuous evolution of public opinion. The influencing factors in the initial stage and response stage played an indispensable role in promoting the evolution of public opinion to calm down.

This research can provide reference for regulators to timely grasp the initiative, discourse power and leadership of public opinion development.

Research on the two-stage configuration path of public opinion evolution is helpful to clarify the key factors affecting the evolution trend of online public opinion of hot events.

Disinformation has become a latent risk for online audiences, specifically for minors who are commonly exposed to a wide variety of online content at a time they are developing cognitively and emotionally. This paper aims to offer insight on minors’ perception and the tools used by this age group to verify the content to which they are exposed while online.

Twelve focus groups were held in Spain between April and June 2021 with a total of 62 participants aged 11–17. Besides age, sex and socioeconomic group were variables taken into consideration to select the participants. A script covering the intended questions was used to structure the discussion.

Result analysis reveals that minors are excessively confident in their ability to identify false news and feel the need to share content with their online community as a means of participation in discussions or trending topics. Although WhatsApp family groups are seen as a source of misleading news, the study reveals that the family and traditional media (mainly television) act as sources of verification of fake news for minors. In general, minors opt for actions that require less initiative to contrast the content they consume on the internet.

This study produces new findings by further deepening the results of the first quantitative study on the relationship between minors and disinformation in Spain using qualitative method from conducting virtual focus groups.