Hong Kong Polytechnic University

About: Hong Kong Polytechnic University is a education organization based out in Hong Kong, China. It is known for research contribution in the topics: Computer science & Tourism. The organization has 29633 authors who have published 72136 publications receiving 1956312 citations. The organization is also known as: HKPU & PolyU.

Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis

Abstract: This study examines how the legal and regulatory changes in China affect the relationship between client economic importance and audit quality. At the individual auditor level, we find that the propensity to issue modified audit opinions (MAOs) is negatively correlated with client importance from 1995 to 2000. However, from 2001 to 2004, when the institutional environment became more investor‐friendly, the propensity to issue MAOs is positively associated with client importance. These findings are corroborated by an analysis of regulatory sanctions. Although client importance measured at the office level is also negatively related to the propensity for MAOs from 1995 to 2000 without controlling for the auditor‐level client importance, this result is sensitive to model specification and sample composition. Our results suggest that (1) institutional improvements prompt auditors to prioritize the costs of compromising quality over the economic benefits gained from important clients; and (2) the imp...

Social reaction toward the 2019 novel coronavirus (COVID-19)

Abstract: With the number of people infected by the 2019 novel coronavirus (COVID-19), which is rapidly increasing worldwide,[1] public anxieties and worries are elevated in many regions. As the COVID-19 outbreak is ongoing, a wave of fear and worry in the society has arisen. Following this wave of fear and worry, several communities seem to develop a new by-product of discrimination, that is, mutual discrimination within the Asian/Chinese societies. For example, people who reside in Taiwan are afraid of interaction with those living in Hong Kong; people in Hong Kong avoid interaction with China mainlanders; and people from southeastern or southern region of Asia are afraid of contacts with Chinese ethnic people. More recently, people in Hong Kong and Taiwan feel scared when interacting with Koreans and Japanese due to their recent community outbreak.

Hollow carbon-nanotube/carbon-nanofiber hybrid anodes for Li-ion batteries.

Abstract: By a novel in situ chemical vapor deposition, activated N-doped hollow carbon-nanotube/carbon-nanofiber composites are prepared having a superhigh specific Brunauer–Emmett–Teller (BET) surface area of 1840 m(2) g(–1) and a total pore volume of 121 m(3) g(–1) As an anode, this material has a reversible capacity of ~1150 mAh g(–1) at 01 A g(–1) (027 C) after 70 cycles At 8 A g(–1) (215 C), a capacity of ~320 mAh g(–1) fades less than 20% after 3500 cycles, which makes it a superior anode material for a Li-ion battery