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This study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors.

By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics.

Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students’ comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues.

This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students’ critical analysis and cognitive development.

This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country’s contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method’s success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors.

This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes.

It is generally believed that supervisors would deter employee unethical behavior. However, drawing from social exchange theory and the theory of moral disengagement, we posit that supervisors are more willing to tolerate employee unethical behavior through moral disengagement when the perpetrator is a high performing employee.

Study 1, which measured employee unethical behavior in a specific group of doctors through a time-lagged survey, and Study 2, which manipulated employee unethical behavior with a diverse sample by a vignette-based experiment, provided convergent support for our hypothesized 1st-stage moderated mediation model. Hierarchical regression, bootstrapping and ANOVA are used to test our hypotheses.

Although supervisors generally showed a low social acceptance of an employee who engaged in unethical behavior, they were more likely to socially accept the perpetrator through moral disengagement when the employee was a high rather than a low performer.

Given that supervisor's tolerance of employee unethical behavior may be more dangerous than employee unethical behavior itself, organizations should set up an ethics committee to handle top managers' unethical behavior and consider morality equally important with performance in management practice.

The current research extends research on the interpersonal consequences of employee unethical behavior, explains how moral disengagement promotes social acceptance and identifies the moderating effect of job performance in the process.

This study, based on social exchange theory, aims to explore knowledge hiding behavior in relation to shared goals of individuals working in teams and trust (cognitive-based trust and affective-based trust) as a boundary condition on shared goals and knowledge hiding relationship.

A total sample of 270 reliable questionnaires are collected from university students in China. SPSS and AMOS are employed for the data analysis of the proposed model.

Findings of the study have indicated that shared goals are negatively associated with knowledge hiding behavior. Furthermore, trust (cognitive-based trust and affective-based trust) moderates the relationship between shared goals and knowledge hiding behavior.

This study has provided empirical proof and in-depth understanding and recommendations for supervisors and administrative authorities to form the culture of groups/teams with shared goals to reduce the undesirable individual behaviors.

This study, among the first empirical studies investigating the relationship between shared goals and knowledge hiding behavior, trust as a moderator, enriches the existing academic literature of and provides valuable insight into the research on knowledge hiding and knowledge management.

1. Explore the important role of sole actual controller in the innovation decision of the firm and the different effects of the ownership of sole actual controller on innovation; 2. Explore whether the role played by sole actual controllers varies in different types of firms; 3. Explore the important role of cooperative culture in the internal governance of firms and whether sole actual controller firms feel a rejection effect on cooperative culture.

The authors collect data on Shanghai and Shenzhen A-share listed companies from 2011 to 2021 to analyze the role of the sole actual controller on innovation investment, as well as the moderating effect of cooperative culture in corporate annual reports using natural language processing.

The authors find that sole actual controllers promote corporate innovation investment and that concentrated equity inhibits corporate innovation investment, while dispersed equity concentration promotes it. In addition, cooperative culture has a nonlinear moderating effect on the relationship between SACs and innovation.

On the one hand, this study focuses chiefly on the decision-making behavior of top managers, such as the SACs and shareholders, and does not account for the role of bottom-level employees or professional R&D teams in innovation. On the other hand, although this study discusses the moderating role of corporate cooperative culture, it is limited to internal cooperative culture; cooperative culture should also consider external cooperation, such as cooperation between companies or between companies and universities.

First, companies should actively implement the SAC model and scientifically select a truly compassionate and visionary SAC as the dominant person in the company. Second, the Chinese government needs to standardize the identification of actual controllers, who should not be a shareholder of the company. Third, policymakers should promote the reform of the mixed system of enterprises, optimize the shareholding structure of firms, make executives an important part of corporate governance. Fourth, cooperation culture is a good start, though firms should avoid letting it become a “double-edged sword” of the management mode of the SAC.

First, existing studies do not address the impact of SACs on innovation from the perspective of SACs, who have most influence the firm's decision-making. Focusing on the SAC's decision-making style has sufficient practical implications for future corporate innovation planning. This study used the natural language processing (NLP) module in ChatGPT to analyze the culture of cooperation in corporate annual reports. Currently, corporate culture is an obstacle to the study of corporate governance because of its obscurity and difficulty of quantification. The authors adopted a PSM (propensity score matching) approach to eliminate the endogeneity of the data, which makes the results more scientific.

This study, based on social exchange theory, aims to explore the association between appreciative leadership and employees' helping behaviors by investigating the mediation role of emotional reactions (pride, anxiety), and choosing organizational trust as a boundary condition between appreciative leadership and helping behaviors.

A total sample of 285 reliable questionnaires were collected in three time lags from employees working in the Pakistani education and banking sectors. PROCESS macro using SPSS and AMOS are employed for data analyses of the proposed model.

The findings reveal that appreciative leadership has positive impacts on employees' helping behaviors and emotional reactions (pride, anxiety) mediate the relationship of appreciative leadership and employees' helping behaviors. In addition, the results show that high organizational trust strengthens the positive relationship between appreciative leadership and employees' helping behaviors.

This research has provided empirical proof between the relationship of appreciative leadership and helping behaviors and the findings are of great significance for managers, employees, and organizations. The study proposes that leaders should have appreciative behavior while treating their subordinates. Moreover, it is revealed that the role of organizational trust should be given more attention and importance because it is a factor moderating the employees' helping behaviors.

The present study, among the first empirical efforts investigating the relationship between appreciative leadership and helping behaviors, organizational trust as a moderator, enriches the existing academic literature of and provides worthy insight into the research on appreciative leadership and helping behaviors.

This study aims to assess how firm functional capability moderates the relationship between two types of open innovation and performance, with a special focus on the role of technological capability and the join effect market information management capability. This paper develops and tests a research model, which assesses how the performance implications of two open innovation forms are shaped by the technological capability and how such an effect is contingent on market information management capability.

Survey data were collected from 238 Chinese high-tech enterprises. Structural equation modeling and linear regression were used to test the data. Then, the main research questions were answered.

Empirically results show that technological capability strengthens the influence of inbound open innovation on firm performance. However, the moderate effect of technological capability on the relationship between outbound open innovation and firm performance remains unsupported. A higher technological capability with a high level of market information management capability increases the efficacy of outbound open innovation in gaining superior performance. Additional analysis shows that when firms implement inbound activities and possess a strong technological capability, they will achieve higher performance if they possess a moderate level of market information management capability, compared with a high or low level.

This paper provides new evidence on the benefits of different open innovation strategies on firm’s performance and, more importantly, the specific firm-level contingencies (technological capability and market information management capability) under which these benefits are more likely to be enhanced. It clarifies what the capabilities are and how they interact to foster the robust open innovation strategies, which sheds new light on the boundary conditions that affect the open innovations–firm performance relationship.

The purpose of this paper is to report the results of a qualitative study exploring the conditions associated with the creation, preservation and transmission of Shuishu archives in China, and the crises today in their preservation and transmission and the reasons behind them. It also proposes activation mechanisms to shift Shuishu archives from jeopardized collective memory to preservable cultural memory.

Semi-structured interviews and ethnographic fieldwork were conducted over the course of a month in 2015.

The creation, preservation and transmission of Shuishu archives in the community of the Shui rely upon the community’s closed system. But this system has been broken as a result of modernization and wide use of new media in China. To preserve and transmit Shuishu archives to future generations, there needs to be mutual trust and equitable cooperation between government archives and the Shuishushi. The “cultural consciousness” of the Shui needs to be stimulated, and more members of the Shui and the whole of society need to participate in the preservation and transmission of this distinctive memory.

The study can provide a provocative example for education in preservation and LIS about community culture and archiving, and the preservation of social memory, identity and culture. The activation mechanisms seek to aid in the preservation and transmission of Shuishu archives and other similar community memory.

The study uses semi-structured interviews and ethnographic methodology to develop a rich understanding of the history and the status quo of the preservation and transmission of Shuishu archives. It redefines Shuishu archives and sheds light on the roles government archives should play in the preservation and transmission of Shuishu archives.

Forecasting demand of emergency supplies under major epidemics plays a vital role in improving rescue efficiency. Few studies have combined intuitionistic fuzzy set with grey-Markov method and applied it to the prediction of emergency supplies demand. Therefore, this article aims to establish a novel method for emergency supplies demand forecasting under major epidemics.

Emergency supplies demand is correlated with the number of infected cases in need of relief services. First, a novel method called the Intuitionistic Fuzzy TPGM(1,1)-Markov Method (IFTPGMM) is proposed, and it is utilized for the purpose of forecasting the number of people. Then, the prediction of demand for emergency supplies is calculated using a method based on the safety inventory theory, according to numbers predicted by IFTPGMM. Finally, to demonstrate the effectiveness of the proposed method, a comparative analysis is conducted between IFTPGMM and four other methods.

The results show that IFTPGMM demonstrates superior predictive performance compared to four other methods. The integration of the grey method and intuitionistic fuzzy set has been shown to effectively handle uncertain information and enhance the accuracy of predictions.

The main contribution of this article is to propose a novel method for emergency supplies demand forecasting under major epidemics. The benefits of utilizing the grey method for handling small sample sizes and intuitionistic fuzzy set for handling uncertain information are considered in this proposed method. This method not only enhances existing grey method but also expands the methodologies used for forecasting demand for emergency supplies.

1. An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

2. The safety inventory theory is combined with IFTPGMM to construct a prediction method.

3. Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

The safety inventory theory is combined with IFTPGMM to construct a prediction method.

Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

This study has aimed to analyse the role of innovation-sharing collaboration in the large-scale manufacturing of Covid-19 vaccination across the globe and its impact on the mortality rate of the countries where the pharmaceutical manufacturers received such innovation.

The authors have relied upon the difference-in-difference (DID) approach by utilizing the data available on public platforms such as World Health Organization (WHO) databank, organization for economic co-operation and development (OECD) data bank, istat, Indian bureau of statistics and European centre for disease prevention and control (ecdc) from 2020 to 2021 to establish the empirical inference of the analysis.

This study’s results present that after the invention and commercialization of the vaccine, the Covid-19 impact was still intact and people were dying continuously. However, it was impossible to fulfil the demand of the 7 billion population in a short time. In the light of these facts, the WHO encouraged sharing vaccine innovation with other countries to enhance production capacity. The authors found that after vaccine innovation sharing, Covid-19’s devastation slowed: the fatality rate was marginally reduced, and economic conditions started their recovery journey.

This study’s findings present that the Covid-19 vaccine played a pivotal role in tackling the Covid-19’s devastating impact on the entire world. It emphasizes the role of innovation-sharing collaborations in curtailing hazardous consequences, including the mortality rate during a crisis, and such collaborations’ impact on the countries where institutions involved in them reside.

This study, based on the conservation of resource theory, aims to investigate the negative impacts of abusive supervision on helping behaviors among employees by examining the mediating role of rumination and the moderating role of psychological flexibility.

A total sample of 282 reliable questionnaires are collected from 282 employees working in education and banking sectors of Pakistan. SPSS and AMOS are used for data analysis of the proposed model.

The findings reveal that rumination mediates the relationship between abusive supervision and employees’ helping behavior. In addition, the results show that higher levels of psychological flexibility negatively moderate the relationship between abusive supervision and employees’ helping behaviors through mediation.

This study elucidates how and when abusive supervision deters helping behavior among employees and provides useful guidelines for banking/university’s administration to understand harmful consequences of abusive supervision and take appropriate policy measures to lessen their harmful effects upon employees.

By proposing a moderated mediation model, this study discovers rumination as a key mediator that links abusive supervision to employees’ helping behaviors and identifies the role of psychological flexibility in diminishing the negative impacts of abusive supervision upon employees’ helping behaviors through rumination.