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 (...) that credit rating is a possible channel through which information on engagement auditors’ negative experiences can transfer to bond investors. Regarding non-price terms, we conclude that engagement auditors with negative experiences are associated with smaller bond sizes, shorter bond maturities, a higher likelihood of requiring collateral, and more restrictive covenants. Further analyses also show that the effects of engagement auditors’ negative experiences on the costs of corporate bonds are less pronounced for well-governed firms. To show that our results obtained from China’s corporate bond market are relevant to loan markets, we replicate the above tests using a Chinese sample, and the results from the loan market are consistent with those from the corporate bond market. Overall, our empirical results suggest that investors are indeed concerned with engagement auditors’ negative experiences. (shrink)

PurposePrevious studies on cyberloafing focus on individual and organization factors, ignoring the situation of employes as the event observers. Drawing on affective events theory, the present study proposed a theoretical model for the relationships among peer abusive supervision, negative affectivity, cyberloafing, and hostile attribute bias, which aims to bridge the above research gap.MethodologyMultiwave data of 355 employes from 8 service-oriented companies in Southwest China supported our model. Time-lag method and critical incident techniques were introduced during the data collection stage. Ordinary (...) least squares regression and bootstrapping method were employed for hypothesis test.FindingsThe empirical results indicated that peer abusive supervision was positively related to third party’s cyberloafing, and the third party’s negative affectivity plays a mediating role among the above relationships. In addition, the third party’s hostile attribution bias moderated the mediating role of third party’s negative affectivity. Specifically, the effect of peer abusive supervision on third party’s negative affectivity and the mediating effect of this negative affectivity were stronger when the third party’s hostile attribution bias was higher.OriginalityDrawing on AET, the current study constructed a process model of third party’s cyberloafing reactions to peer abusive supervision, which helps explain the affective mechanism and the boundary conditions of the above “events-affectivity-behavior” path. Our model is a positive response to previous scholars’ calls for research of abusive supervision from multiple perspectives. Meanwhile, the current study explored the antecedent variable of cyberloafing from the perspective of event observers, which provides a theoretical basis for follow-up-related research. Thirdly, this study further expanded the theoretical boundaries of AET. (shrink)

The developmental trajectory of speechreading skills is poorly understood, and existing research has revealed rather inconsistent results. In this study, 209 Chinese students with hearing impairment between 7 and 20 years old were asked to complete the Chinese Speechreading Test targeting three linguistics levels. Both response time and accuracy data were collected and analyzed. Results revealed no developmental change in speechreading accuracy between ages 7 and 14 after which the accuracy rate either stagnates or drops; no significant developmental pattern in (...) speed of speechreading across all ages. Results also showed that across all age groups, speechreading accuracy was higher for phrases than words and sentences, and overall levels of speechreading speed fell for phrases, words, and sentences. These findings suggest that the development of speechreading in Chinese is not a continuous, linear process. (shrink)

Ben shu jie shao le gong zi zhen, wei yuan, yan fu, kang you wei, tan si tong, liang qi chao, chen tian hua, zhang bing lin deng wan qing si xiang jia de zhe xue si xiang.

本书共分为梁漱溟致有关人士 (1949年以前); 梁漱溟致政界人士及有关机构; 梁漱溟致有关人士 (1949年以后); 梁漱溟致师友; 有关人士致梁漱溟; 师友致和梁漱溟; 家书几部分, 其主要内容包括: 致蔡元培; 致胡适等.

本书围绕《论语》一书,梁漱溟从自己的理解出发,把儒家思想解释为十三个方面:乐、讷言敏行、看自己、看当下、反宗教、不迁怒不贰过、天命等。同时,还结合中国现时的思想及西方思想,谈了新时期对儒家思想的再审视 、再理解。.

本书收入其论著22种. 主要有《经学通论》, 《中国文学史略论》, 《三礼述要》, 《旧唐书札迻》等.

Our paper draws attention to a neglected channel of corruption—the bribe payments by state-owned enterprises. This is an important phenomenon as bribe payments by SOEs fruitlessly waste national resources, compromising public welfare and national prosperity. Using a large dataset of 30,249 firms from 50 countries, we show that, in general, SOEs are less likely to pay bribes for achieving organizational objectives owing to their political connectivity. However, in deteriorated institutional environments, SOEs may be subjected to potential managerial rent-seeking behaviors, which (...) disproportionately increase SOE bribe propensity relative to privately owned enterprises. Specifically, our findings highlight the importance of fostering democracy and rule of law, reducing prevalence of corruption and shortening power distance in reducing the incidence of SOE bribery. (shrink)