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  1. When Guilt is Not Enough: Interdependent Self-Construal as Moderator of the Relationship Between Guilt and Ethical Consumption in a Confucian Context.Yanyan Chen & Dirk C. Moosmayer - 2018 - Journal of Business Ethics 161 (3):551-572.
    Guilt appeals have been found effective in stimulating ethical consumption behaviors in western cultures. However, studies performed in Confucian cultural contexts have found contradictory results. We aim to investigate the inconclusive results of research on guilt and ethical consumption and to explain the inconsistencies. We aim to better understand the influence of guilt on ethical consumption in a Chinese Confucian context and to explore the culturally relevant individual-level concept of interdependent self-construal as a moderator. We build our argument on the (...)
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  • The Inclusiveness and Emptiness of Gong Qi : A Non-Anglophone Perspective on Ethics From a Sino-Japanese Corporation.Wenjin Dai, Jonathan Gosling & Annie Pye - forthcoming - Journal of Business Ethics:1-17.
    This article introduces a non-Anglophone concept of gong qi as a metaphor for ‘corporation’. It contributes an endogenous perspective from a Sino-Japanese organizational context that enriches mainstream business ethics literature, otherwise heavily reliant on Western traditions. We translate the multi-layered meanings of gong qi based on analysis of its ideograms, its references into classical philosophies, and contemporary application in this Japanese multinational corporation in China. Gong qi contributes a perspective that sees a corporation as an inclusive and virtuous social entity, (...)
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  • What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement.Xingqiang Du - 2019 - Journal of Business Ethics 158 (3):849-874.
    This study examines the influence of auditor-CEO surname sharing on financial misstatement and further investigates whether the above effect depends on hometown relationship and the rarity of surnames, respectively. Using hand-collected data from China, the findings show that ACSS is significantly positively related to financial misstatement, suggesting that the auditor-CEO ancestry membership elicits the collusion and increases the likelihood of financial misstatement. Moreover, ACSS based upon hometown relationship leads to significantly higher likelihood of financial misstatement, compared with ACSS without hometown (...)
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  • Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence From China.Xingqiang Du - 2019 - Journal of Business Ethics 156 (3):699-735.
    Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals, suggesting that CADS leads to the collusion between the (...)
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  • Does Confucianism Reduce Board Gender Diversity? Firm-Level Evidence From China.Xingqiang Du - 2016 - Journal of Business Ethics 136 (2):399-436.
    This study extends previous literature on the association between Confucianism and corporate decisions by examining Confucianism’s influence on board gender diversity. Using a sample of Chinese listed firms during the period of 2001–2011 and geographic-proximity-based Confucianism variables, I provide strong and consistent evidence to show that Confucianism is significantly negatively associated with board gender diversity, suggesting that the proportion of women directors in the boardroom is significantly lower for firms surrounded by strong Confucianism atmosphere than for firms located in regions (...)
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  • Culture, Marketization, and Owner-Manager Agency Costs: A Case of Merchant Guild Culture in China.Xingqiang Du, Jianying Weng, Quan Zeng & Hongmei Pei - 2017 - Journal of Business Ethics 143 (2):353-386.
    This study explores cultural influence on corporate behavior employing the case of merchant guild culture in China and further the moderating role of Marketization. Using hand-collected data on merchant guild culture, we find that merchant guild culture is significantly negatively associated with owner-manager agency costs, suggesting that merchant guild culture in ancient China still has its continuous and remarkable effects on managerial behavior in contemporary corporations. This finding also implies that merchant guild culture motivates managers to upgrade the efficiency of (...)
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  • Do Auditors Applaud Corporate Environmental Performance? Evidence From China.Xingqiang Du, Wei Jian, Quan Zeng & Yingying Chang - 2018 - Journal of Business Ethics 151 (4):1049-1080.
    This study examines the influence of corporate environmental performance on the propensity that auditors issue modified audit opinions and further investigates the moderating effects of internal control and greenwashing. Using a sample of Chinese listed firms, our findings reveal that corporate environmental performance is significantly negatively associated with modified audit opinions, suggesting that auditors applaud environmentally friendly firms. Moreover, internal control reinforces the negative association between corporate environmental performance and modified audit opinions, but greenwashing attenuates the negative effect of corporate (...)
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