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Manuscript type: Research paper. Research aims: This study focuses on the effects of audit partner rotation on audit quality (AQ) in China. In particular, we examine the effects of review auditors (RAs) and engagement auditors (EAs) on AQ when they voluntarily and mandatorily rotate. Design/Methodology/Approach: The data in this study are retrieved from the Chinese Stock Market and Accounting Research (CSMAR) database. We develop an OLS regression model and logit model respectively to test the hypotheses developed. Finally, we have 13,856 firm-year observations collected for the first regression model, and 16,893 firm-year observations gathered for the second logit model from 2003 to 2015. Research findings: Findings show that RAs are more likely to behave opportunistically to retain clients by weighing up the benefits and costs of compromising audit quality in the first year after a rotation. The results imply that RAs may have an incentive to acquiesce the clients' accounting irregularities in their first year of audit engagement when they are mandatorily rotated. However, we do not find this trend in terms of EAs' rotation, suggesting that EAs are less affected by the auditor-client relationship compared to RAs. In addition, we find that RAs are less likely to issue modified audit opinions (MOPI) as the magnitude of negative discretionary accruals (DA) increases when they are voluntarily rotated. Theoretical contribution/Originality: Previous studies have investigated the relationship between mandatory audit partner rotation and audit quality. The results are mixed and inconclusive. Our study contributes to the extant literature by considering RAs' opportunistic behaviour after mandatory rotation, which has not been explored in previous studies. In China, only a few studies have examined the relationship between mandatory audit partner rotation and audit quality. Our study is one of the first study focusing on the RA's influence on AQ. Practitioner/Policy implication: The findings of our study can help Chinese authorities, listed firms and academics gain more understanding on whether mandatory audit partner rotation improves audit quality in practice. Since RAs have greater incentive to retain the existing client, we propose that RAs should bear more responsibility for the audit work, instead of the equally shared responsibility with EAs. Research limitation/Implications: Our study is subject to some limitations. First, our study adopts the performance-adjusted discretionary accruals as a proxy for audit quality. However, there can be a measurement error in estimating discretionary accruals. Second, we focus on the auditor rotation and exclude the case of audit firm rotation. Since the AQ can be affected by various factors, audit firm rotation can also affect AQ. Third, although we test the relative effects of RAs and EAs in audit work, we do not examine the effect of RAs' characteristics such as their professional experience, educational background, and years of service. AQ can be affected by RAs' characteristics. [ABSTRACT FROM AUTHOR]

In recent years, college students have emerged as the main players in Chinese innovation and start-ups. Based on the TPB theory, this paper introduced the start-up education variables and established the influence model of start-up education for university students in China on the motivation of start-up. In this paper, a questionnaire containing five variables, including behavior attitude, subjective norms, perceived behavior control, entrepreneurship education and entrepreneurial intention, was investigated for students from six universities in Jilin Province, China, and statistical analysis was carried out using SPSS23.0. The study found that the entrepreneurship education of college students had the greatest impact on entrepreneurial intentions compared to the three elements of planned behavioral theory: behavioral attitudes, subjective norms and perceived behavioral control. This paper has a guiding significance in strengthening start-up education in universities. This study was conducted only for students from six universities in Jilin Province, China, and the scope of the study needs to be expanded throughout China in order to generalize the research results. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to provide directional and policy references to develop a higher level of service quality and consumer-oriented e-commerce platform. This paper has established a model of consumer behavior of Chinese fresh agricultural e-commerce using customer satisfaction theory and cognitive value theory, and used survey and SPS23.0 to verify hypothesis. Studies have shown that when consumers consume fresh agricultural products, product quality, logistics and distribution service quality, interactive quality of e-commerce platform, and product price and cognitive value have a positive effect on consumer behavior. This study is meaningful in the study of consumer behavior of fresh agricultural e-commerce, and in the case of fresh agricultural e-commerce companies, consumer behavior can be understood. In the model constructed in this paper, the relationship between each influencing factor and consumer behavior is considered comprehensively, but the possible relationship between fine molecular factors has not been studied and analyzed. In the future learning process, it is necessary to make clear the characteristics and particularity of the industry, think about its influencing factors comprehensively and make in-depth analysis. [ABSTRACT FROM AUTHOR]

The purpose of this study is to identify the current status and research trends of the efficiency assessment of scientific research and development in Chinese universities over the last 10 years through social network analysis(SNA). The data used in the analysis were extracted from 589 papers from CNKI academic archives in China and analyzed among them 190 papers directly related to the evaluation of scientific research and development efficiency. The analysis showed that the present state of science and technology research efficiency assessment in Chinese universities, identifying research trends, major factors on scientific research and development and major factors promoting exchanges of scientific research. This study can provide positive meaning to facilitate the development of scientific research and development in universities, enhance scientific research management and promote knowledge exchange. This study has limitations in comprehensively analyzing scientific research trends in the actual Chinese research environment. Subsequent studies need to compare trends in China and other countries. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to analyze the efficiency of on-off-line integrated operations of listed retailers, propose ways to identify and improve the problems of inefficient enterprises, and accelerate the integration of on-off-line. The 28 listed retail companies selected total capital, management expenses, number of employees and wage rates as input factors as of 2018 and total operating income and operating profit were selected as output indicators to analyze efficiency using DEA. The results show that the integrated enterprise has a higher overall level of operational efficiency, but it is still in a state of stagnation. The pure technical efficiency of the integrated enterprise is generally higher, and the scale efficiency is the main reason that the overall efficiency of the enterprise is not improved. This study can help retail companies adjust their development strategies of online and offline integration according to their own degree of online and offline integration. This study has limitations in explaining the change in efficiency of retailers by conducting a cross-sectional analysis using data limited to 2018. It is necessary to utilize data over the next several years to conduct a longitudinal analysis. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to investigate various factors affecting the efficiency of China IC industry, reflecting the resource utilization and overall development level of China IC industry. In this paper, three input indicators (R&D Expenditure, Cash paid to and for employees, Total fixed assets) and two output indicators (Net profit, Sales revenue) were selected for 17 listed companies in the IC industry with operating profit of less than 1 billion yuan in 2018 and applied the technology efficiency theory and DEA analysis method to analyze the relative efficiency of the output base. The study found that one of the 17 companies analyzed was efficient, two were inefficient on an inadequate scale, and the rest were inefficient due to insufficient production technology, scale and management level. This study argues that enterprises should reduce resource input appropriately and strengthen scientific and technological innovation management to maximize resource utilization efficiency. Therefore, this study has important practical significance for improving the efficiency of IC enterprises. The Malmquist method will be used to study the total factor productivity of small and Medium-sized companies in IC industry. [ABSTRACT FROM AUTHOR]

This study examines the effects of foreign ownership on Chinese firms' earnings management practices. Given that foreign shareholders are expected to increase the transparency of the firm's management, this study anticipates that foreign ownership would restrict earnings management of both the accrual-based earnings management (AEM), and real activitybased earnings management (REM). Using the panel dataset of the B-share and H-share firms from 2003 to 2015, this study finds that the H-share firms which cross-listed on both the mainland China and Hong Kong Stock Exchanges are more likely to manage earnings through the discretionary accruals as well as the changes in the firms' operations. In contrast the B-share firms are less likely to manage earnings by using the discretionary accruals. This study also finds that state control and large shareholdings of foreigners can restrict the B-share firms' earnings management through the discretionary accruals. The findings noted in this study imply that foreign investors who want to invest in Chinese firms must be more cautious about market inefficiency and the information asymmetry problem in the Chinese stock markets. [ABSTRACT FROM AUTHOR]

The purpose of this study is to evaluate the operational efficiency of Chinese e-commerce companies and to present measures to improve efficiency. This paper selected 16 enterprises as the research objects, from the e-commerce demonstration enterprises of the Ministry of Commerce of China in 2017-2018, to conduct an empirical study on the operating efficiency of e-commerce enterprises. By using DEA method, we selected 3 input and 2 output indicators to measure the input-output efficiency of enterprises from input-oriented. Using different model in DEA, we calculated the technical efficiency, pure technical efficiency and scale efficiency, also efficiency based on the sample of 2018 and horizontal analysis from 2016 to 2018. The analysis showed that the overall efficiency of Chinese e-commerce companies was continuously improving, and that their business capabilities and business scale were also gradually improving. Through the calculation of efficiency, we evaluated the competitiveness of the e-commerce demonstration enterprises, and explored measures to improve their management efficiency. At the same time, it put forward some reasonable suggestions to adjust the scale, and enhance the competitive advantage. [ABSTRACT FROM AUTHOR]

The purpose of this study is to analyze the efficiency of urbanization in 31 provinces and cities in China, including both desirable and non-expected outputs produced during the urbanization process. Efficiency was analyzed by applying the SBM-DEA model using the urbanization calculation data of 2017 in 31 provinces and cities in China. The results show that the urbanization efficiency of eastern region is the highest, followed by central region and northeast region, and the urbanization efficiency of western region is the lowest. This study is meaningful in that it analyzes the efficiency of urbanization in 31 provinces and cities in China and suggests the direction of continuous urbanization policy. This study is limited in that it does not reflect the past trend only by conducting cross-sectional analysis for one year in 2017, and it is necessary to comprehensively evaluate urbanization efficiency by conducting additional longitudinal area analysis in the future. [ABSTRACT FROM AUTHOR]

IC industry is one of the foundation and core industries of modern information industry. Therefore, the study of this industry has important theoretical and practical significance. The main purpose of this study is to measure the degree of close correlation between the two indexes through correlation analysis of the selected indicators, so as to study the development trend and direction of IC. Based on the theory of induced innovation and the theory of comparative advantage, this paper analyzes the correlation between the profit of the IC industry and the following three indicators by using chart analysis method, covariance analysis method and correlation coefficient analysis method. These three indicators are R&D expenditure, new product development costs and annual export amount of IC. The selected data are mainly from CHINA STATISTICS YEARBOOK ON HIGH-TECHNOLOGY INDUSTRY. Through the research, it is found that the profit of China’s IC industry is positively correlated with the first two indicators and negatively correlated with the annual export amount. [ABSTRACT FROM AUTHOR]

Based on the theory of information ecology, this paper conducts a quantitative analysis on the research literature of e-commerce ecosystem in China, and clarifies the research hotspots and development trends, so as to provide reference for subsequent studies. With the key words related literatures collected by CNKI as the data source, and the software CiteSpaceIV is used to draw a visual knowledge map, the distribution of e-commerce ecosystem research papers in China is statistically analyzed by econometric analysis method, and literature research is summarized and evaluated. The research results show that previous studies mainly focus on the concept of e-commerce ecosystem, and there are relatively few research results on the construction and evolution mechanism of e-commerce ecosystem, so the depth and breadth of research should be expanded. Applying the concept of e-commerce ecosystem to solve the problems in cross-border e-commerce will be the future research trend. [ABSTRACT FROM AUTHOR]

Decursin (D), purified from Angelica gigas Nakai, has been proven to exert neuroprotective property. Previous study revealed that D reduced Aβ25-35-induced cytotoxicity in PC12 cells. Our study explored the underlying mechanisms by which D mediates its therapeutic effects in vitro. Pretreatment of cells with D diminished intracellular generation of ROS in response to Aβ25-35. Western blot revealed that D significantly increased the expression and activity of HO-1, which was correlated with its protection against Aβ25-35-induced injury. Addition of ZnPP, an HO-1 competitive inhibitor, significantly attenuated its protective effect in Aβ25-35-treated cells, indicating the vital role of HO-1 resistance to oxidative injury. Moreover, D induced Nrf2 nuclear translocation, the upstream of HO-1 expression. While investigating the signaling pathways responsible for HO-1 induction, D activated ERK and dephosphorylated p38 in PC12 cells. Addition of U0126, a selective inhibitor of ERK, blocked D-induced Nrf2 activation and HO-1 induction and meanwhile reversed the protection of D against Aβ25-35-induced cell death. These findings suggest D augments cellular antioxidant defense capacity through both intrinsic free radical scavenging activity and activation of MAPK signal pathways that leads to Nrf2 activation, and subsequently HO-1 induction, thereby protecting the PC12 cells from Aβ25-35-induced oxidative cytotoxicity. [ABSTRACT FROM AUTHOR]

Capital investments in developing ports and/or expanding port capacity are costly ventures. The investment and policy planning of port owners would depend on anticipated port throughput. Such issues within an ex ante context are particularly pertinent to the global Port of Hong Kong, as it faces increasing competition from the fast-growing newer competitors within mainland China’s Pearl River Delta region. An appropriate question to pose would be “How do port expansion and the emergence of competitors affect the throughput of a port of interest?” Hence, policy decisions affecting throughput forecasts would be crucial to the sustainability of the Port of Hong Kong. To address such concerns, this paper introduces a dynamic port performance model (DPPM) where a system dynamics approach can be deployed to model the throughput and capacity policy within the context of the Port of Hong Kong. Focusing on the interaction of the various competitive forces that ports face, the DPPM seeks to enhance the structural dynamics behind port throughput in order that better policy and investment decisions can be made, with regard to sustaining investments in upgrading seaport infrastructure. The paper introduces not only a theoretical construct of the DPPM but also attempts to model and validate its use via policy analysis in which ex ante scenarios can be generated. [ABSTRACT FROM AUTHOR]

Objective: There were two aims: First, to compare children's rates of being battered in home, by peers, and by teachers among students between China and Korea, and second, to identify particular risk factors for such violence. Methods: Children in grades four through six in Shanghai (238 cases) and Yanji (245 cases) in China and Seoul (248 cases) and Kimpo (241 cases) in Korea were surveyed by questionnaire method. They were asked to complete the Straus' Conflict Tactics Scale and their frequencies in the three situations respectively, and other demographic items. Results: Family violence during the last 1 year was experienced in 70.6% (minor 42.2%; serious 22.6%) of the children in China and 68.9% (minor 9.4%; serious 51.3%) of those in Korea. Experience rates of violence by peers were 42.7% (minor 25.7%; serious 13.7%) in China and 26.0% (minor 11.5%; serious 14.3%) in Korea. Finally, rates of corporal punishment by teachers were 51.1% (minor 28.0%; serious 4.1%) in China and 62.0% (minor 8.8%; serious 43.8%) in Korea. The most important and common risk factor for violence in one situation was the presence of violence in another situation. Conclusions: The findings indicate that the differences in children's overall experience rates were not particularly striking. However, Korean children experienced more severe forms of violence from family members and from teachers. Findings of risk factors clearly imply that there are children vulnerable to violence from multiple sources. [ABSTRACT FROM AUTHOR]

Temperature, salinity, chlorophyll a (Chl-a), nitrate, and sea-air differences of CO2 partial pressure (ΔpCO2) were extensively investigated in the northern East China Sea (ECS) during seven research cruises from 2003 to 2009. The ΔpCO2 showed large intraseasonal variation in the spring and summer. In spring, the areal mean ΔpCO2 in May 2004 was almost half of that in April 2008, probably associated with differences in sea surface temperature (SST). In summer, the areal mean ΔpCO2 in August 2003 was also twice as large as that in July 2006. In addition, ΔpCO2 exhibited large seasonal variation with positive values in autumn and negative values in other seasons. The positive ΔpCO2 in autumn was ascribed to vertical mixing with CO2-enriched subsurface waters and relatively high SST in this season. The annually integrated sea-air CO2 flux in the northern ECS was -2.2 ± 2.1 mol m-2 yr-1, indicating CO2 absorption from atmosphere to the sea, which was more than two times lower than the previous estimate (Shim et al. 2007) reported for the same region. This large difference was presumably responsible for the underestimation of winter CO2 influx by Shim et al. (2007) and the large interannual variation of CO2 flux. The CO2 influx in the ECS was twice that estimated for continental shelves worldwide, suggesting that the ECS acts as a strong sink of atmospheric CO2 compared to other continental shelves. [ABSTRACT FROM AUTHOR]

The canine influenza virus (CIV) has spread globally from East Asia to the United States and mutated and evolved to generate various CIVs. Since 2010, the mutant CIVs found in China and Korea have presented increased virulence in mice, guinea pigs and ferrets, which has raised concerns about public health and outbreak of a severe canine flu. We analysed and compared the morphology, cellular uptake and pathogenicity of CIV variants in host animals, to determine their characteristics. The Chinese mutant, A/canine/Jiangsu/06/2010[H3N2](JS10), has two amino acid insertions at the distal end of the NA stalk, and A/canine/Korea/01/2007[H3N2](KR07) presented comparable efficiency of cell uptake and a similar morphology to spherical or small ovoid particles. However, KR07M generated from swapping of M segment of the pandemic isolate, A/California/04/2009 [H1N1] (CA04) into KR07 alone accounted for morphologic change and higher efficiency of cell uptake to the wild-type CIV. This study will provide an insight into the pathogenesis, transmission and evolution of CIVs and help determine future countermeasures., (© 2020 Blackwell Verlag GmbH.)