管理学最新文献

{"title":"Interim restatements and the audit engagement","authors":"Nicholas J. Cicone ,&nbsp;W. Robert Knechel ,&nbsp;Hyun Jong Park","doi":"10.1016/j.jaccpubpol.2025.107350","DOIUrl":"10.1016/j.jaccpubpol.2025.107350","url":null,"abstract":"<div><div>We examine the audit implications of 10-Q misstatements and explore how the <em>timing</em> of the detection and correction of these misstatements affects an audit. We find that auditors respond to interim restatements by charging higher fees, taking more time to complete an audit, and issuing more ICMWs. Despite these changes, interim restatements are negatively associated with year-end financial reporting quality. We further distinguish between early and late interim restatements and find some supporting evidence that late interim restatements have greater impacts on audit engagements, consistent with the notion that late detection of misstatements allows less flexibility for the client and auditor to adjust to heightened engagement risk. Overall, we provide evidence on how interim restatements in general, and the timing of such restatements in particular, have different implications for audit engagements.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"53 ","pages":"Article 107350"},"PeriodicalIF":2.2,"publicationDate":"2025-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144858382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the role of artificial intelligence in addressing sustainable development. A semantic analysis of AI patents","authors":"Alessandra Costa,&nbsp;Antonio Crupi,&nbsp;Fabrizio Cesaroni,&nbsp;Tindara Abbate","doi":"10.1016/j.technovation.2025.103335","DOIUrl":"10.1016/j.technovation.2025.103335","url":null,"abstract":"<div><div>Artificial Intelligence (AI) is increasingly recognized as a transformative enabler of sustainable development. This paper offers a novel contribution by systematically mapping the landscape of AI-related technologies using Sustainable Development Goals (SDGs) as a reliable functional proxy of sustainable development. We implement an improved Term Frequency-Inverse Document Frequency (TF-IDF) weighted Word2Vec model, combined with a bigram-based filtering strategy, to capture the nuanced contribution of AI patents to SDGs thematic areas. Our results reveal both the breadth and depth of AI's impact, confirming its status of a general-purpose technology capable of driving cross-sectoral systemic transformations. By uncovering the interconnections between AI and sustainable development, this study contributes to the theoretical debate about digital and sustainable transitions and delivers practical insights for managers and policymakers, aiming to effectively manage these paradigm shifts. Finally, our work proposes a data-driven framework for tracking the evolution of sustainable-oriented AI evolutions while guiding policy design in support of Agenda (2030) goals.</div></div>","PeriodicalId":49444,"journal":{"name":"Technovation","volume":"148 ","pages":"Article 103335"},"PeriodicalIF":10.9,"publicationDate":"2025-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144858443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“Talk social sciences to me”: Enhancing the dissemination of social sciences through mass media engagement","authors":"Quentin Plantec ,&nbsp;Julien Cloarec ,&nbsp;Cylien Gibert ,&nbsp;Marie-Alix Deval","doi":"10.1016/j.respol.2025.105291","DOIUrl":"10.1016/j.respol.2025.105291","url":null,"abstract":"<div><div>This study examines mass media communication as a vital yet under-explored channel for disseminating social sciences. Drawing on the knowledge transfer and science communication literature, we identify specific Social Sciences Communication Barriers (SSCBs) that may hinder the effectiveness of mass media in this regard. These barriers include perceptions of lower expertise compared to STEM fields, heightened competition from non-academics, and difficulties aligning disciplinary expertise with public expectations. By means of a between-subjects experiment, we analyse responses to op-eds written by social scientists in economics, management science and sociology on business-related topics. Using a representative French sample (n = 1080), complemented by replication studies in two other European contexts, we find that social scientists benefit from an “academic premium” in terms of credibility that significantly enhances engagement with their audiences, thus supporting the effectiveness of mass media as a dissemination channel—but solely when addressing topics aligned with their disciplinary expertise. Conversely, this premium is diminished when academics also act as consultants. This study addresses calls for further research on knowledge dissemination in the social sciences and offers insights for scholars, institutions, and policymakers.</div></div>","PeriodicalId":48466,"journal":{"name":"Research Policy","volume":"54 9","pages":"Article 105291"},"PeriodicalIF":8.0,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144858446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A system dynamics-based comprehensive investment benefit and carbon reduction evaluation for CCUS-EOR projects","authors":"Xiaorong Sun ,&nbsp;Xiangxiang Zhao ,&nbsp;Lichen Gu ,&nbsp;Chenhao Jin ,&nbsp;Xueping Pan ,&nbsp;Shinae Jang","doi":"10.1016/j.techfore.2025.124320","DOIUrl":"10.1016/j.techfore.2025.124320","url":null,"abstract":"<div><div>The Carbon Capture, Utilization, and Storage (CCUS) with Enhanced Oil Recovery (EOR) is one of the most promising technologies for reducing carbon emissions due to its substantial potential for environmental benefits. However, the large-scale development of CCUS-EOR projects faces challenges mainly from imbalanced investment returns. To address the difficulties, this paper develops a novel integrated CCUS-EOR business model and conducts comprehensive investment benefit assessment based on the system dynamics approach. It selects typical cases for comprehensive benefit evaluation and establishes various scenarios to analyse and assess long-term impacts of different benefit enhancement strategies, considering both enterprise and government perspectives. Simulation results indicate that fluctuations in oil prices can jeopardize projects with insufficient economic benefits. Companies can improve project economics by adjusting the initial production scale within a certain range, but excessive reductions may have adverse effects. Government investment subsidies provide the most significant boost to economic benefits but do not necessarily enhance the project's environmental benefits. Conversely, subsidies for electricity prices and carbon storage can improve both economic and environmental outcomes, although the economic benefits do not have significant improvement. This study can be a reference for CCUS-EOR project investments and provide suggestions and measures for enterprises and governments to improve the investment returns of these projects for sustainable development.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"220 ","pages":"Article 124320"},"PeriodicalIF":13.3,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144852267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A data-driven approach to establishing a patent strategy by generating a patent map based on generative topographic mapping","authors":"Jaehoon Jung,&nbsp;Sunhye Kim,&nbsp;Byungun Yoon","doi":"10.1016/j.techfore.2025.124325","DOIUrl":"10.1016/j.techfore.2025.124325","url":null,"abstract":"<div><div>As competition among companies intensifies through patents, the need for the strategic utilization and visualization of these patents is growing. However, establishing a patent strategy often relies on subjective insights from experts, which presents a significant limitation. Accordingly, this study aims to develop an analytical methodology that identifies the competitive landscape in technology and business, visualizes patent strategies, and helps in formulating future patent strategies with a focus on technical feature information. Initially, the methodology involves extracting the subject–action–object (SAO) structure from patent data, followed by the visualization of a patent map using generative topographic mapping (GTM). K-means clustering is then applied to further segment sub-technical areas. Subsequently, technology nodes on the GTM map are characterized from the perspective of companies. This process helps in deriving patent strategy patterns that reflect both technological competition and strategic intentions. Future patent strategies are established by scoring these patterns based on predictions of company occupancy using GTM-based classification (GTC) model-based vacuum nodes and other strategic quantitative indicators. This methodology particularly highlights the intersections between technological advancement and corporate competitiveness. An empirical study focusing on the autonomous vehicle industry validates the effectiveness of this methodology in providing insights about leveraging patent strategies for technological leadership. The significant contribution of this study lies in its proposition of a patent map enriched with detailed technical information from patents and the quantification and visualization of patent strategies, guiding the direction for future patent strategizing.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"220 ","pages":"Article 124325"},"PeriodicalIF":13.3,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144852270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Therapeutic Landscapes in Rural Tourism: How Flow Experience, Nostalgia, and Restorative Experience Contribute to Spiritual Well-Being","authors":"Yinger Xu,&nbsp;Yang Yang,&nbsp;Haizhou Zhang,&nbsp;Xing Zhou","doi":"10.1002/jtr.70101","DOIUrl":"https://doi.org/10.1002/jtr.70101","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores the role of therapeutic landscapes in rural tourism. While previous research has highlighted the relational nature of therapeutic landscapes, quantitative studies remain scarce, especially with respect to how therapeutic landscape experiences evolve dynamically. To address this gap, we propose a multiple mediation model that explores how flow experience, nostalgia, and restorative experience jointly influence the relationship between therapeutic landscape perception and spiritual well-being. Using three-wave survey data from 352 tourists visiting rural destinations in China, our findings confirm that therapeutic landscape perception positively influences spiritual well-being. Furthermore, this effect is mediated through two distinct pathways: a cognitive chain-mediating effect of flow experience and restorative experience and an emotional chain-mediating effect involving nostalgia and restorative experience. By expanding on existing research, this study enriches the understanding of therapeutic landscapes in rural tourism and offers valuable guidance for creating destinations that promote tourists' well-being.</p>\u0000 </div>","PeriodicalId":51375,"journal":{"name":"International Journal of Tourism Research","volume":"27 4","pages":""},"PeriodicalIF":5.7,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144853679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Unpacking the decision-making evolution mechanism of governance actors towards smart municipal solid waste (MSW) management: an insight from game approach","authors":"Xinyu Hao ,&nbsp;Tingting Tian ,&nbsp;Kaiqin Li ,&nbsp;Xiaoling Zhang ,&nbsp;Liang Dong","doi":"10.1016/j.techfore.2025.124319","DOIUrl":"10.1016/j.techfore.2025.124319","url":null,"abstract":"<div><div>Digital technology is reshaping the engagement patterns and decision-making ways of the involved municipal solid waste (MSW) governance actors and the internal interactions. However, this shift hasn't yet been well-illustrated. This paper, considering the impacts of technological shock on government, households, and recyclers, employs a game approach to investigate their decision-making mechanisms in smart MSW management. The findings suggest that responsible government actively promotes digital technology, notwithstanding fence-riding behaviors between recyclers and households are detected. The interplay analysis demonstrates that single-agent-based incentives cannot consistently achieve systematic equilibrium optimization, and the transmission effects between agents' interactions should be noticed. Echoing previous work, financial incentives and environmental awareness matter. In the digital era, however, recyclers' operation mode needs to evolve from the waste-flow-centered to the community-centered. Accordingly, improved perceived utility of tokens and enhanced easy-to-use smart equipment assist in engaging different groups in smart MSW management. This study enriches the discourse about MSW management by unpacking the actors' decision-making mechanisms while providing a theoretical model basis for follow-up discussions on smart MSW management. Through enhanced understanding, this research fuels the construction of ‘zero-waste’ cities and smart cities by advancing the synergy of urban digitalization and greening, thereby propelling sustainable practice under technological empowerment.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"220 ","pages":"Article 124319"},"PeriodicalIF":13.3,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144852269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AILIS 1.0: A new framework to measure AI literacy in library and information science (LIS)","authors":"Michela Montesi ,&nbsp;Belén Álvarez Bornstein ,&nbsp;Núria Bautista Puig ,&nbsp;Manuel Blázquez Ochando ,&nbsp;Alicia Sánchez Díez","doi":"10.1016/j.acalib.2025.103118","DOIUrl":"10.1016/j.acalib.2025.103118","url":null,"abstract":"<div><div>As artificial intelligence (AI) becomes more embedded in academic and professional settings, assessing and improving AI literacy among current and future information professionals is increasingly important. However, research in this area within Library and Information Science (LIS) remains exploratory, and more evidence is needed to guide training and curriculum design. This study assesses AI literacy among LIS students and librarians, highlighting key areas and groups for targeted training.</div><div>To this end, the AILIS 1.0 questionnaire was developed from existing AI literacy tools in higher education and adapted to the LIS context with expert input. It was administered to 163 respondents at the Complutense University of Madrid (Spain). Descriptive statistics and non-parametric tests were used to examine gender and group differences. To further validate the findings, three focus groups with LIS undergraduates were conducted.</div><div>Functioning, Ethics, and Evaluation emerged as core dimensions of AI literacy. Functioning scores correlated strongly with all other dimensions except self-assessed Usage. Overall, library professionals outperformed students, particularly in Ethics and Usage. However, students, especially first-years, reported higher self-efficacy despite lower performance, indicating a tendency to overestimate their AI literacy, as confirmed by focus groups.</div><div>The research underscores the need for educational strategies in AI literacy and greater involvement of educators and professionals. The higher AI literacy shown by librarians should encourage professionals to take more active roles in AI literacy training. Finally, results highlight the potential of AILIS 1.0 as a diagnostic tool, but also as a framework to evaluate AI literacy within LIS.</div></div>","PeriodicalId":47762,"journal":{"name":"Journal of Academic Librarianship","volume":"51 5","pages":"Article 103118"},"PeriodicalIF":2.3,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144852036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mapping public perception of artificial intelligence: Expectations, risk–benefit tradeoffs, and value as determinants for societal acceptance","authors":"Philipp Brauner,&nbsp;Felix Glawe,&nbsp;Gian Luca Liehner,&nbsp;Luisa Vervier,&nbsp;Martina Ziefle","doi":"10.1016/j.techfore.2025.124304","DOIUrl":"10.1016/j.techfore.2025.124304","url":null,"abstract":"<div><div>Public opinion on artificial intelligence (AI) plays a pivotal role in shaping trust and AI alignment, ethical adoption, and the development equitable policy frameworks. This study investigates expectations, risk–benefit tradeoffs, and value assessments as determinants of societal acceptance of AI. Using a nationally representative sample (N = 1100) from Germany, we examined mental models of AI and potential biases. Participants evaluated 71 AI-related scenarios across domains such as autonomous driving, medical care, art, politics, warfare, and societal divides, assessing their expected likelihood, perceived risks, benefits, and overall value. We present ranked evaluations alongside visual mappings illustrating the risk–benefit tradeoffs. Our findings suggest that while many scenarios were considered likely, they were often associated with high risks, limited benefits, and low overall value. Regression analyses revealed that 96.5% (<span><math><mrow><msup><mrow><mi>r</mi></mrow><mrow><mn>2</mn></mrow></msup><mo>=</mo><mn>0</mn><mo>.</mo><mn>965</mn></mrow></math></span>) of the variance in value judgments was explained by risks (<span><math><mrow><mi>β</mi><mo>=</mo><mo>−</mo><mn>0</mn><mo>.</mo><mn>490</mn></mrow></math></span>) and, more strongly, benefits (<span><math><mrow><mi>β</mi><mo>=</mo><mo>+</mo><mn>0</mn><mo>.</mo><mn>672</mn></mrow></math></span>), with no significant relationship to expected likelihood. Demographics and personality traits, including age, gender, and AI readiness, influenced perceptions, highlighting the need for targeted AI literacy initiatives. These findings offer actionable insights for researchers, developers, and policymakers, highlighting the need to communicate tangible benefits and address public concerns to foster responsible and inclusive AI adoption. Future research should explore cross-cultural differences and longitudinal changes in public perception to inform global AI governance.</div></div>","PeriodicalId":48454,"journal":{"name":"Technological Forecasting and Social Change","volume":"220 ","pages":"Article 124304"},"PeriodicalIF":13.3,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144852268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Measuring entrepreneurs' use of effectuation as heuristics: Development and validation of a situational judgment test (SJT) for effectuation","authors":"Sonia Koller ,&nbsp;Gorkan Ahmetoglu ,&nbsp;Ute Stephan","doi":"10.1016/j.jbusvent.2025.106538","DOIUrl":"10.1016/j.jbusvent.2025.106538","url":null,"abstract":"<div><div>Effectuation is a key theory of entrepreneurial decision-making. However, measuring effectuation remains challenging. Existing measures use self-report scales that rely on recall and aggregate across diverse past situations. Such measures cannot capture effectuation as a decision-making logic based on heuristics. Leveraging insights from extant work on situational judgment tests (SJT) in applied psychology, we develop and validate an effectuation SJT that captures the implicit nature of entrepreneurs' use of effectuation in specific situations. Across seven studies including a 14-month prospective panel study, we establish the construct, predictive and incremental validity of the new SJT for venture outcomes. Methodologically, this novel SJT of effectuation facilitates new types of research, such as unpacking the cognitive underpinnings of effectuation. Theoretically, our study offers new conceptual clarity about effectual principles and their impacts on venture outcomes by leveraging extant work on heuristics in the cognitive sciences. We also introduce SJTs as a new method of value to specific streams of entrepreneurship research.</div></div>","PeriodicalId":51348,"journal":{"name":"Journal of Business Venturing","volume":"40 6","pages":"Article 106538"},"PeriodicalIF":8.9,"publicationDate":"2025-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144858329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}