1. Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence From China.Xingqiang Du, Wei Jian, Yingjie Du, Wentao Feng & Quan Zeng - 2014 - Journal of Business Ethics 123 (2):1-22.
    Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...)
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  2. Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):1-23.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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    Does Religion Mitigate Earnings Management? Evidence From China.Xingqiang Du, Wei Jian, Shaojuan Lai, Yingjie Du & Hongmei Pei - 2015 - Journal of Business Ethics 131 (3):699-749.
    Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...)
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  4. Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China.Xingqiang Du, Liang Xiao & Yingjie Du - forthcoming - Journal of Business Ethics:1-36.
    Using the original information from the identification cards of CEOs and signing auditors to hand-collect the data on CEO–auditor dialect connectedness, we examine the effect of CADC on audit opinion shopping, and further investigate the moderating effect of auditor reputation. Using a sample of Chinese listed firms during the period of 2007–2019, our findings reveal that the likelihood of AOS is significantly higher for firms with CADC than for their counterparts. This finding suggests that CADC impairs auditor independence and triggers (...)
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