209 research outputs found
Conductive nanocomposite hydrogels with self-healing property
No full textA flexible, electrically conducting hydrogel with self-healing repeatability can be of use in emerging fields such as soft passive resistors–capacitors and electro-active soft sensor devices, but combining all these properties remains a challenging task. Here, we report a versatile hydrogel composite produced from commercial superabsorbent polymer and hyperbranched polymer with reduced graphene oxide (rGO) by a simple fabrication method. The composites show excellent electrical self-healing properties (completely healed after 20 seconds) with ultra-high water-absorption ability of up to 350 times normal under ambient conditions. The composites possess excellent water-absorption reusability and the water-absorption ability can be adjusted by changing the amounts of rGO and hyperbranched polymer in the composites. The electrical conductivity can also be modified by varying the amount of absorbed water, and the product would be a good candidate for soft moisture-related resistors–sensor systems.Rengui Peng, Yang Yu, Sheng Chen, Yingkui Yang and Youhong Tan
Key Audit Matters, Audit Quality and Audit Fees: Evidence from China
No full textThis paper examines the economic consequences of the implementation of the new auditing reporting standards from the standpoints of audit quality and audit fees in the context of the new auditing standards' exogenous event. Much of the existing research has focused on the empirical study of key audit matters on audit quality, but there is a lack of research on the relationship between key audit matters, audit quality and audit fees. Therefore, this paper selects China listed companies in 2015-2016 as the research sample and empirically tests the three hypotheses on key audit matters, audit quality and audit fees based on theoretical analysis.
In the specific design of the empirical study, the absolute value of manipulative accrued profits was selected as an indicator of audit quality, and the results of the logarithm of audit fees and the disclosure of key audit matters were taken as the main explanatory and explanatory variables, together with control variables, as the empirical model of the paper. The Propensity Score Matching PSM method and Difference in Differences DID regression were used to analyse and regression test the model, and finally the empirical results were tested for robustness. The main findings of this paper are as follows:
Firstly, A-share companies saw a significant decrease in accrual of earning management following the implementation of the key audit matter standard when compared to control group companies that did not implement the key audit matter standard. Secondly, audit fees have risen significantly since the key audit matter standard was implemented. Thirdly, an increase in audit fees leads to higher audit quality, implying that higher audit fees lead to greater care and dedication in the auditor's practice, which leads to higher audit quality
Key Audit Matters, Audit Quality and Audit Fees: Evidence from China
Full text linkThis paper examines the economic consequences of the implementation of the new auditing reporting standards from the standpoints of audit quality and audit fees in the context of the new auditing standards' exogenous event. Much of the existing research has focused on the empirical study of key audit matters on audit quality, but there is a lack of research on the relationship between key audit matters, audit quality and audit fees. Therefore, this paper selects China listed companies in 2015-2016 as the research sample and empirically tests the three hypotheses on key audit matters, audit quality and audit fees based on theoretical analysis.
In the specific design of the empirical study, the absolute value of manipulative accrued profits was selected as an indicator of audit quality, and the results of the logarithm of audit fees and the disclosure of key audit matters were taken as the main explanatory and explanatory variables, together with control variables, as the empirical model of the paper. The Propensity Score Matching PSM method and Difference in Differences DID regression were used to analyse and regression test the model, and finally the empirical results were tested for robustness. The main findings of this paper are as follows:
Firstly, A-share companies saw a significant decrease in accrual of earning management following the implementation of the key audit matter standard when compared to control group companies that did not implement the key audit matter standard. Secondly, audit fees have risen significantly since the key audit matter standard was implemented. Thirdly, an increase in audit fees leads to higher audit quality, implying that higher audit fees lead to greater care and dedication in the auditor's practice, which leads to higher audit quality
Perspectives on Marketing of Green Electricity:Modelling consumer adoption, choice behavior and consumer switching
No full textUnderstanding household switching behavior in the retail electricity market
No full textDeregulation of the Danish retail electricity market nearly a decade ago has produced little consumer switching among suppliers or renegotiation of supplier service contracts. From an energy policy perspective, a certain amount of supplier switching is an important indicator of the success of market deregulation. This argues that poor relationship management and a lack of economic benefits are two critical barriers to consumer switching. Latent class analysis indicates that only 11.4% of consumers are non-switchers, whereas 41.1% can be considered potential switchers and approximately one-half (47.5%) can be considered apathetic consumers. We also discuss the managerial implications for both electricity suppliers and policy makers. •This paper investigates the barriers for electricity supplier switching in Denmark.•Four switching barriers were identified.•Relationship management and economic benefits are critical for consumer switching.•Three consumer segments for electricity supplier switching were identified.</p
Predicting households’ adoption of green electricity:a comparison of the theory of reasoned action and the theory of planned behavior
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