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  1. Sustainable and Ethical Entrepreneurship, Corporate Finance and Governance, and Institutional Reform in China.Douglas Cumming, Wenxuan Hou & Edward Lee - 2016 - Journal of Business Ethics 134 (4):505-508.
  • Corporate Political Strategies in Weak Institutional Environments: A Break from Conventions.Tahiru Azaaviele Liedong, Daniel Aghanya & Tazeeb Rajwani - 2020 - Journal of Business Ethics 161 (4):855-876.
    There is a lack of research about the political strategies used by firms in emerging countries, mainly because the literature often assumes that Western-oriented corporate political activity has universal application. Drawing on resource-dependency logics, we explore why and how firms orchestrate CPA in the institutionally challenging context of Nigeria. Our findings show that firms deploy four context-fitting but ethically suspect political strategies: affective, financial, pseudo-attribution and kinship strategies. We leverage this understanding to contribute to CPA in emerging countries by arguing (...)
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  • Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia.Abdul Ghafoor, Rozaimah Zainudin & Nurul Shahnaz Mahdzan - 2019 - Journal of Business Ethics 160 (2):587-608.
    This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...)
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  • Public Governance and Corporate Fraud: Evidence From the Recent Anti-Corruption Campaign in China.Jian Zhang - 2018 - Journal of Business Ethics 148 (2):375-396.
    Taking advantage of the China’s recent anti-corruption campaign, we attempt to examine the effect of public governance on a firm’s incentive to commit fraud. Using enforcement actions data from the Chinese Securities Regulatory Commission from 2004 to 2014, we find that, due to enhanced public governance, firms are less likely to commit fraud in the post-campaign period than in the pre-campaign period. We further show that the effect of public governance is more evident in privately held listed firms, in firms (...)
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  • Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence From China.Guangming Gong, Liang Xiao, Si Xu & Xun Gong - 2019 - Journal of Business Ethics 158 (3):779-806.
    Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...)
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  • On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China.Guangming Gong, Si Xu & Xun Gong - 2018 - Journal of Business Ethics 150 (1):227-258.
    We provide the first comprehensive and robust evidence on the relationship between CSR disclosure quality and the costs of corporate bonds in China. We find that firms with high CSR disclosure quality are associated with lower costs of corporate bonds. Our findings are robust to endogeneity issues arising from reverse causality, omitted variable bias, and the interdependencies between price and non-price terms. The negative relationship between CSR disclosure quality and the costs of corporate bonds is stronger in weak corporate governance (...)
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  • Political Connections and Firm Value in China: An Event Study.Feng Liu, Hui Lin & Huiying Wu - 2018 - Journal of Business Ethics 152 (2):551-571.
    On 19 October 2013, the Chinese government issued the Opinions on Further Regulation on Party and Political Leaders and Cadres Working Part-Time in Enterprises, also known as the 18th Decree, to regulate government officials’ employment with businesses. The 18th Decree is widely perceived as having had a significant impact on the use of independent directors with political backgrounds by firms, given the prevalence of this business practice. This paper examines the market reaction to the 18th Decree to ascertain the value (...)
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