bluuebunny/crossref_metadata_2025_split huggingface dataset:
Timeliness in financial reporting in emerging markets: investigating the effect of joint audits
Authors: Almarzouq Mohammad Nasser , Alazemi Souod , Alrefai Abdulrahman , Alawadhi Abdullah 
Published: January 2025

PurposeThis study examines joint audits’ impact on financial statement timeliness in emerging markets in Kuwait.Design/methodology/approachWe use a sample of nonfinancial firms listed on the Kuwait Stock Exchange from 2000 to 2020.FindingsWe find that joint audits are significantly negatively associated with financial statements’ timeliness. This suggests that firms employing two auditors (joint audits) issue their financial statements in relatively shorter periods. Our results are robust and consistent with our initial findings, even after assessing the impacts of the Big 4, profitability and firm size on them.Practical implicationsThe findings show that mandating joint audits decreases audit report lag (ARL). We recommend that regulators and policymakers consider the potential implications of removing mandated joint audits, such as longer ARL.Originality/valueThis study contributes to the limited literature on joint audits and timeliness by exploring their relationship in the context of listed nonfinancial firms in an emerging market. The findings contribute to the ongoing debate about the costs and benefits of joint audits by showing the improvement of financial reporting timelines. Our findings assist regulators and policymakers in determining whether to implement or abolish joint audits.
Motivating user engagement in online health Q&A communities: do contingent financial incentives matter?
Authors: He Lifeng , Huang Yuegu , Li Shuyan , Zhou Xiaohang 
Published: January 2025

PurposeUser engagement is critical for online health Q&A communities. Financial incentives, which vary across different communities and reward schemes, are expected to motivate such contribution behaviors. Even though financial incentives have been extensively examined in prior studies, the impact of newly designed contingent financial incentives of a new pay-for-answer reward scheme has not been empirically examined in any online health Q&A community. Given this research gap, our study aims to perform an exploratory investigation of the effects of contingent financial incentives on user engagement in terms of knowledge contribution and social interactions.Design/methodology/approachBased on expectancy-value theory and equity theory, a research model was developed to reflect the influences of contingent financial incentives on user engagement. A unique dataset was gathered from a large online health Q&A community utilizing this contingent financial incentive reward structure, and the Heckman selection model was applied using a two-step procedure to test these hypotheses. Possible endogeneity issues were also addressed in the robustness check.FindingsOur results demonstrate that the effect of contingent financial incentives on answer quantity and quality is quadratic. Additionally, our study reveals that this contingent financial incentive enhances both comment and emotional interactions among users.Originality/valueOur study enriches the literature on financial incentives, knowledge contribution and user engagement by revealing the nuanced effects of financial incentives within a novel pay-for-answer scheme. This study also offers significant implications for practitioners involved in online community incentive design.
Open innovation and digital transformation in the automotive industry: a comparative analysis of South Korea, Japan and Germany
Authors: Yun JinHyo Joseph , Zhao Xiaofei , Koo Inhyouk , Sadoi Yuri , Pyka Andreas 
Published: January 2025

PurposeA research gap exists regarding the impact of digital transformation on automotive open innovation, despite extensive literature on both topics individually. This study aims to fill this.Design/methodology/approachThe study analyzes patent-based open innovation before and after the digital transformation, focusing on US patents filed by automakers from South Korea, Japan and Germany during three periods: 2000–2001, 2010–2011 and 2020–2021. Second, in-depth interviews with selected automotive firms from these countries were conducted to complement the patent analysis and develop grounded theory.FindingsThe common effect of digital transformation on automotive firms’ open innovation channels in all three countries follows a trajectory from R&D collaboration through value chain open innovation to open innovation in other industries. There are notable differences in the primary focus of open innovation among automakers in the three countries, with South Korea emphasizing R&D, Japan focusing on the automotive value chain and Germany engaging in open innovation with other industries.Research limitations/implicationsInvestigating the differences in open innovation channels and structures between electric auto parts and non-electric auto parts through case studies and the statistical research method could be a compelling next research topic as another limitation of this research.Originality/valueFirst, this research demonstrates that firms in the same sectoral innovation system can cultivate different open innovation channels within the knowledge funnel, depending on the regional innovation system (RIS) and national innovation system (NIS). Second, with DT, existing firms’ value chains are evolving and expanding from traditional trajectories to new, information technology-related sub-sectors.
Policy, practice and skill development: a study of Kazakhstan’s higher education landscape
Authors: Gafu Gulzhanat 
Published: January 2025

PurposeAs part of this larger project, this paper aims to understand the possible shortcomings of the university-level education system in skill development that may be the reason for low adult proficiency in the country.Design/methodology/approachTo answer the question, national policy document reviews and semi-structured interviews with faculty members in four different universities were conducted. The aim for policy review was to understand how graduate skills are constructed policy-wise which is further explored through faculty perception of how skills are formed in practice at the university level. The latter is also thought to shed light on perceived shortcomings of skills development which would let us understand the relationship between university system training and low adult skill proficiency indicators in the country. Qualitative inductive analysis was used to analyze the data.FindingsResults indicate that Kazakhstan’s shift to competency-based education following its 2010 Bologna Declaration adoption has posed challenges, particularly in transitioning from traditional teaching methods to competency-based learning. This transition, compounded by curriculum overload from the previous paradigm, hinders effective skill-based teaching. The country’s recent focus on lifelong learning underscores the need to enhance the population’s skills through quality programs. Addressing these challenges requires a comprehensive approach from policymakers and practitioners, emphasizing holistic skill development and lifelong learning.Research limitations/implicationsPotential limitation is that the data only reflects staff perceptions and further detailed content analysis of the current university curriculum and compulsory subjects syllabus along with the historical analysis of policies and university curriculum to understand the change would shed more light into the possible shortcomings in university education that potentially influences adult proficiency level in the country.Originality/valueThis paper is sought to contribute to the limited scholarly discussion on the issues around skill development at the university level in the context of developing countries which would inform policymakers and practitioners in similar contexts to understand the factors behind low adult skills.
An estimation of the crane safety risk factors in the Vietnamese construction industry
Authors: Ngo Thanh Long 
Published: January 2025

PurposeCranes are vital machinery in the construction industry, widely used on most construction sites. However, they are also among the most hazardous equipment, contributing to a significant number of serious accidents in Vietnam and globally. Although previous studies have identified and analysed crane safety risk factors, they often lack the use of quantitative data analysis to assess the risk levels of these factors. This paper aims to identify and evaluate crane safety risk factors within the Vietnamese construction industry.Design/methodology/approachA well-structured questionnaire, utilizing a five-point Likert scale, was developed and distributed to 60 crane-related practitioners working in both southern and northern Vietnam.FindingsThe study identified 59 crane safety risk factors in the Vietnamese construction industry. The most frequent factor is “Crane workers with stress due to time pressure,” while the factor “Crane with bad manufacture quality” has the highest severity. Additionally, the findings reveal that 50 out of 59 factors (84.74%) are classified as having a medium risk level, with “Crane with bad manufacture quality” exhibiting the highest risk level.Originality/valueThis is the first study to apply quantitative data analysis to identify and evaluate crane safety risk factors in the Vietnamese construction industry. The methodology presented can also be adapted to estimate safety risk factors for other construction machinery in Vietnam.
Why people trust AI software robots: a mediated moderation perspective on the interaction between their intelligence and appearance
Authors: Kim Taejin , Lee One-Ki Daniel , Kang Juyoung 
Published: January 2025

PurposeThis study aims to discover the impact of the interaction between learning performance (as behavioral realism) and realistic appearance (as form realism) of AI-powered software robots on user trust. The study also aims to reveal how and why the interaction happens, especially from the dual processing perspective of affective and cognitive human responses.Design/methodology/approachWe adopted an experimental research methodology in a movie recommendation system environment where machine learning-based recommendations are widely used. We conducted a 3 × 2 factorial design experimentation based on the three levels of learning performance (low, mid and high) and two levels of realistic appearance (caricature avatar and digital human). We used ANCOVA and the PROCESS Macro to analyze our models.FindingsOur results confirm that learning performance (intelligence) is a critical factor influencing user trust in software robots, and this intelligence–trust relationship is influenced by their realistic appearance. Our results further reveal that there are two significant intermediating mechanisms, i.e. affective and cognitive user responses, and that the intelligence–appearance interaction effect on trust is explained especially by the affective response mechanism.Practical implicationsThis study provides valuable implications for creating optimal learning performance and realistic appearance that can lead to trust in various settings where AI-powered software robots are utilized.Originality/valueThis study has sveral contributions to the literature. First, in addition to the well-recognized factor of anthropomorphic characteristics, this study investigates another critical behavioral factor of AI-powered robots (learning performance as intelligence characteristics) and the intriguing interaction between the two realism factors. Second, drawing upon the mediated moderation perspective, the study proposes a novice perspective on how and why the two realism factors can build user trust (the underlying mechanisms).
Impact of authentic leadership on nurses’ well-being in Bangladeshi public hospitals
Authors: Faroque Omar , Arefin Md. Shamsul , Rahman Md. Sahidur 
Published: January 2025

Purpose
This study aims to test the nurses’ authentic leadership’s direct and indirect impact on job satisfaction and intent to stay through work-to-family conflict (WFC) in health-care organizations.

Design/methodology/approach
Data were gathered at three different time points from 262 nurses employed in public hospitals across Bangladesh. Hierarchical regression analysis using structural equation modeling and PROCESS Macro were used to test the hypotheses.

Findings
Findings disclosed that nurses’ authentic leadership impacts job satisfaction, intention to stay and WFC. Moreover, WFC is identified as a mediator in the relationship between nurses’ authentic leadership and job satisfaction and intent to stay.

Research limitations/implications
Due to the cross-sectional nature of the study, it does not establish a causal relationship among the study variables.

Practical implications
This research helps health-care managers understand the necessity of developing nurses’ authentic leadership. By implementing training, development and mentoring programs, organizations can cultivate authentic leadership among the nurses’ supervisors, which ensures higher job satisfaction and intention to stay.

Originality/value
Although many studies exist on the influence of authentic leadership on nurses’ work-related outcomes, still no study explored the relationship between authentic leadership and WFC. Moreover, the study explores the indirect effect of authentic leadership on job satisfaction and intent to stay through WFC, which was ignored in earlier studies.
TAM and IS success model on digital library use, user satisfaction and net benefits: Indonesian open university context
Authors: Riady Yasir , Habibi Akhmad , Mailizar Mailizar , Alqahtani Turki Mesfer , Riady Hamdi , Al-Adwan Ahmad Samed 
Published: January 2025

PurposeThe purpose of this study is to inform the variables affecting the use of digital library, user satisfaction and net benefits perceived by Indonesian open university (IOU) students. The merge of the technology acceptance model and the information system success model was proposed.Design/methodology/approachThrough a large-scale survey, the instrumentation was validated and examined for the reliability through some steps: face and content validity, pilot study and measurement model. In the data collection phase, 2,695 IOU students participated in filling out the survey instrument. The data were computed in the SmartPLS application and analyzed through a structural model evaluation, the partial least square structural equation model.FindingsThe analysis informed that most hypotheses were confirmed, informing the roles of all exogenous variables to the endogenous. The most significant determinant of use of digital library was perceived usefulness. User satisfaction was mostly influenced by perceived ease of use. Meanwhile, the strongest determinant of net benefits was user satisfaction.Originality/valueBy integrating these two models, this study is expected to provide deeper insight into how and why open university students use digital libraries. The current study provides recommendations for further improvements. It seeks to fill the research gap regarding the use of information technology in the context of open and distance education.
The walkable environment: a systematic review through the lens of Space Syntax as an integrated approach
Authors: Mehrinejad Khotbehsara Elham , Yu Rongrong , Somasundaraswaran Kathirgamalingam , Askarizad Reza , Kolbe-Alexander Tracy 
Published: January 2025

PurposeThis study reviews research applying Space Syntax, in conjunction with other methodologies, to explore walkability and socio-spatial relations in urban environments, with a particular emphasis on moderate- and low-density city centers.Design/methodology/approachA systematic literature review was conducted following PRISMA guidelines, reviewing English-language studies published from 2013 to 2023, involving introduction to research context, information sources and search strategy, screening process and application of eligibility and inclusion criteria to ensure a comprehensive evaluation of relevant papers.FindingsThis research highlights that the predominant focus in the literature has been on high-density city centers in existing Space Syntax studies, revealing a significant gap in understanding socio-spatial dynamics, particularly in moderate- and low-density city centers. Furthermore, this research found that technology-based tools were the most frequently used in past studies, with 454 instances, compared to participatory tools (191 instances) and observational tools (57 instances), when using Space Syntax as an integrated approach to explore socio-spatial relations in urban environments. Moreover, emerging technology-based tools remain the least used technological tools in the literature. Combining these approaches represents a recent trend that could offer valuable insights into pedestrian socio-spatial experiences in both broader urban contexts and smaller-scale city centers.Originality/valueUnlike previous literature reviews on Space Syntax that neglected its use as an integrated approach, this study uniquely explores the correlation between spatial configurations and human experiences through a review of studies that combine space syntax with other methods, including observational, participatory and technology-based tools to pinpoint the gaps. The research recommends further exploration of pedestrians’ socio-spatial needs by integrating Space Syntax with trends and less-explored technology-based tools.
Optimising Age‐Specific Insulin Signalling to Slow Down Reproductive Ageing Increases Fitness in Different Nutritional Environments
Authors: Sultanova Zahida , Shen Aykut , Hencel Katarzyna , Carlsson Hanne , Crighton Zoe , Clifton Daniel , Akay Alper , Maklakov Alexei A. 
Published: January 2025

ABSTRACTThe developmental theory of ageing proposes that age‐specific decline in the force of natural selection results in suboptimal levels of gene expression in adulthood, leading to functional senescence. This theory explicitly predicts that optimising gene expression in adulthood can ameliorate functional senescence and improve fitness. Reduced insulin/IGF‐1 signalling (rIIS) extends the reproductive lifespan of Caenorhabditis elegans at the cost of reduced reproduction. Here, we show that adulthood‐only rIIS improves late‐life reproduction without any detrimental effects on other life‐history traits in both benign and stressful conditions. Remarkably, we show that rIIS additively extends late‐life reproduction and lifespan when animals are exposed to a fluctuating food environment—intermittent fasting (IF)—resulting in reduced food intake in early adulthood. Full factorial genome‐wide RNA‐Seq across the life course demonstrated that IF and rIIS modulate the age‐specific expression of pro‐longevity genes. IF, rIIS and combined IF + rIIS treatment downregulated genes involved in biosynthesis in early life and differentially regulated immunity genes in later life. Importantly, combined IF + rIIS treatment uniquely regulated a large cluster of genes in mid‐life that are associated with immune response. These results suggest that optimising gene expression in adulthood can decelerate reproductive ageing and increase fitness.
Impact of salpingectomy on the risk and characteristics of ectopic pregnancy after IVF/ICSI in patients with ectopic pregnancy history: A large retrospective cohort study
Authors: Jiang Xueyi , Jiang Shutian , Gao Hongyuan , Ye Jing , Kuang Yanping 
Published: January 2025

AbstractIntroductionEctopic pregnancy (EP) is a serious clinical gynecological emergency. Patients with EP history are at higher risk of EP resulting from IVF/ICSI (IVF‐EP). Besides, studies have suggested that previous EP treatments may affect the incidence of IVF‐EP. However, this result does not consider possible confounding factors due to the number of previous EP. Therefore, we assessed the impact of salpingectomy on the risk and characteristics of IVF‐EP in patients with different previous spontaneous EP.Material and MethodsThis retrospective cohort study included 43 647 patients receiving their first IVF/ICSI treatments at our center from January 2013 to June 2022. Cohorts were assigned according to the number of previous spontaneous EP by propensity score matching. After propensity score matching, there were 3252 participants in the no previous EP history cohort (NEP cohort), 3252 in the one EP history cohort (One‐EP cohort), and 1571 in the 2 or more EP history cohort (> = 2 EP cohort). To assess the effect of previous salpingectomy on IVF‐EP, One‐EP cohort and > =2 EP cohort were divided into three subcohorts separately, according to their tubal statuses.ResultsThe IVF‐EP rate was significantly higher in patients with EP history (NEP cohort: 1.3% vs. One‐EP cohort: 2.2% vs. >=2 EP cohort: 2.0%, p = 0.023). In subcohort analysis, patients with different tubal statuses presented no statistical differences in IVF‐EP rate (both in One‐EP cohort and > =2 EP cohort). Considering the interaction between tubal status and number of previous EP, binary logistic regression was performed and it was demonstrated that bilateral salpingectomy might reduce the risk of IVF‐EP in patients with recurrent EP history but increase the risk of non‐tubal IVF‐EP, while the history of spontaneous EP increased both IVF‐EP and non‐tubal IVF‐EP rate.ConclusionsPrevious EP history was associated with a higher risk of IVF‐EP and non‐tubal IVF‐EP. Salpingectomy reduced the overall risk of IVF‐EP in patients with EP history, while bilateral salpingectomy increased the risk of non‐tubal IVF‐EP.
Iodinated Contrast Adsorption in Cartridges With Styrene‐Divinylbenzene Sorbent
Authors: Reis Thiago , Ramírez‐Guerrero Gonzalo , Pecoits‐Filho Roberto , Lorenzin Anna , de Cal Massimo , Corradi Valentina , Klinkmann Gerd , Ronco Federico , Neves Francisco A. R. , Bellomo Rinaldo , Ronco Claudio 
Published: January 2025

ABSTRACTBackgroundContrast‐associated acute kidney injury (CA‐AKI) is frequent in patients with chronic kidney disease who are submitted to cardiac endovascular procedures using iodinated contrast. In hemoadsorption, cartridges containing styrene‐divinylbenzene sorbent resin are applied to remove substances from the blood through an extracorporeal circuit. Importantly, iodinated contrast is also removed via adsorption. We aimed to determine the adsorptive kinetics of the iodinated contrast medium iohexol using a 1:3 scale model of the HA380 cartridge.MethodsAn experimental in vitro study utilizing a closed‐loop extracorporeal circuit with an interposed sorbent cartridge. A solution spiked with iohexol was recirculated for 60 min. Samples for the measurement of iohexol were drawn at 0, 5, 10, 15, 20, 30, 40, and 60 min. The experiment was carried out twice.ResultsIn experiments 1 and 2, the reduction ratio after 60 min was 53.0% and 53.1%, respectively. In experiment 1, iohexol clearance was 46.79 mL/min during the first 5 min and decayed to 3.57 mL/min during the last 20 min. In experiment 2, iohexol clearance was 46.72 mL/min and decayed to 3.87 mL/min during the last 20 min. The ratio of adsorbate/sorbent was 155 mg/g.ConclusionA 1:3 scale model of the HA380 cartridge efficiently removes iodinated contrast in a clinical‐scale in vitro circuit. These findings provide a rationale for hemoadsorption as an intervention in clinical trials to prevent or attenuate CA‐AKI.