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This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.

The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.

The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.

This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Much prior literature has discussed bioethics from a Confucian perspective in biomedical research, but little has applied Confucianism in examining ethics in social and behavioral research involving human subjects. This paper aims to reexamine the Belmont principles in social and behavioral research from a Confucian perspective to discuss their applicability and limitations and propose implications for revising or extending them potentially in the future.

A comparison is conducted on bioethics and social and behavioral research ethics. Afterward, a critical analysis is conducted on the Belmont principles of respect for persons, beneficence and justice from a Confucian perspective regarding their application in social and behavioral research.

From a Confucian perspective, the Belmont principles are necessary but may not be sufficient to cover the width and depth of ethical issues in social and behavioral research, such as those in crowd work-based research. This paper proposes that ethical guidelines for social and behavioral research may need to be updated from the Belmont principles adopting or incorporating certain Confucian ethics.

Social and behavioral research ethics have been relatively marginal compared to the bioethics deliberation in the existing literature. Unlike Beauchamp and Childress’s continued efforts in refining ethical guidelines for biomedical research specifically, little similar work has been done in this area since the Belmont report’s publication in 1979. This paper sheds light on building more refined and specific ethical guidelines to navigate the ever-growing numbers and diversities of nonmedical research topics, methodologies and contexts.

China has become a driving force in the world economy, yet East‐West cultural differences remain a problem area for many managers. This paper examines the importance of Confucianism in shaping societal values in China and how these values have affected the Chinese style of management. Confucian principles are extracted from the extant literature and used to explain the cultural underpinnings of Chinese leadership patterns, interpersonal behaviors and individual values. The longevity of Confucian influences throughout Chinese culture is a major factor in China’s resistance to Western management practices. There is also evidence that mainstream Confucian principles emphasizing teamwork, relationships and strong corporate cultures are gaining traction in the West. Future Western researchers should pay increased attention to East Asian philosophies and Asian‐based religions in their attempts to understand non‐Christian lifestyles and management methods.

This chapter examines how the breakthrough of Zhang Ziyi's depiction of a female kung fu master in The Grandmaster (2013) transforms the figure of the heroine in Chinese action films. Zhang is well known for her acting in action films conducted by renowned directors, such as Ang Lee, Zhang Yimou and Wong Kar-wai. After winning 12 different Best Actress awards for her portrayal of Gong Ruomei in The Grandmaster, Zhang announced that she would no longer perform in any action films to show her highest respect for the superlative character Gong. Tracing Zhang's transformational portrait of a heroine in The Grandmaster alongside her other action roles, this analysis demonstrates how her performance projects the directors' distinctive gender viewpoints. I argue that Zhang's characterisation of Gong remodels heroine-hood in Chinese action films. Inheriting the typical plot of a daughter's use of martial arts for revenge for her father's death, Gong breaks from conventional Chinese action films that highlight romantic love during a woman's adventure and the decisive final battle scene. Beyond the propensity for sensory stimulation, Gong's characterisation enables Zhang to determine that women can really act in action films – demonstrating their inner power and ability to create multi-layered characters – not merely relying upon physical action. This chapter offers a relational perspective of how women transform the action film genre not merely as gender spectacles but as embodied figures that represent emerging female subjectivity.

Presents a special issue, enlisting the help of the author’s students and colleagues, focusing on age, sex, colour and disability discrimination in America. Breaks the evidence down into manageable chunks, covering: age discrimination in the workplace; discrimination against African‐Americans; sex discrimination in the workplace; same sex sexual harassment; how to investigate and prove disability discrimination; sexual harassment in the military; when the main US job‐discrimination law applies to small companies; how to investigate and prove racial discrimination; developments concerning race discrimination in the workplace; developments concerning the Equal Pay Act; developments concerning discrimination against workers with HIV or AIDS; developments concerning discrimination based on refusal of family care leave; developments concerning discrimination against gay or lesbian employees; developments concerning discrimination based on colour; how to investigate and prove discrimination concerning based on colour; developments concerning the Equal Pay Act; using statistics in employment discrimination cases; race discrimination in the workplace; developments concerning gender discrimination in the workplace; discrimination in Japanese organizations in America; discrimination in the entertainment industry; discrimination in the utility industry; understanding and effectively managing national origin discrimination; how to investigate and prove hiring discrimination based on colour; and, finally, how to investigate sexual harassment in the workplace.

This paper aims to investigate governance in service triads, specifically studying significant steering and connecting coordination failures, to reveal typically hidden characteristics and consequences.

This study focuses on coordination functions and activities between a buyer (a government department), a customer (a military service) and two service providers. Rich data on these normally confidential service ties are drawn from an official report into the causes of a fatal accident involving a UK reconnaissance aircraft and specifically from the evidence presented regarding the earlier development of its complex safety case. The authors also analysed a range of additional secondary data sources.

The authors examine the sources, drivers and manifestation of coordination failures. The authors uncover a series of coordination failures driven from the bridge position, revealing that while bounded rationality and opportunism influenced steering coordination failures, connecting coordination failures were associated with knowledge asymmetry, dyadic inertia and unethical practices.

Organisations and governments delivering complex projects and knowledge-intensive professional services should guard against outsourcing the “coordination” activity to a third party, thereby relinquishing the bridge position. Handing over the bridge position to an integrator would leave the client vulnerable to coordination dysfunctions such as bounded rationality, opportunism, knowledge asymmetry, dyadic inertia and unethical practices.

The study links the previously separate research streams of service triads and inter-organizational coordination. While extant research pays attention to mainly positive control functions, this study focuses on all three actors in two (failed) service triads – and highlights the impact of coordination activities and failures.

This study aims to empirically investigate the role of contracts in tacit knowledge acquisition in research and development (R&D) alliances. By combining the perspectives of sensemaking and transaction cost economics (TCE), this study proposes a model about the mechanisms through which shared goals and contract completeness jointly affect tacit knowledge acquisition.

This study adopted a quantitative design and used the questionnaire survey method to collect data. The authors finally collected data on 196 R&D alliance samples in China. Multiple regression analysis was used to test the hypotheses.

There is strong empirical support that contract completeness has a positive effect on shared goals and that shared goals have a positive effect on tacit knowledge acquisition. Meanwhile, contract completeness weakens the positive effect of shared goals on tacit knowledge acquisition. Therefore, this study reveals that contract completeness has an inverted U-shaped effect on tacit knowledge acquisition.

The findings suggest that managers should consider both the psychological and rational effects of contract governance simultaneously, thus recognizing the importance of a moderate level of contract completeness for tacit knowledge acquisition in R&D alliances.

This study enhances the current understanding of contract governance by integrating the sensemaking and TCE perspectives. The findings provide a possible explanation of how contracts affect tacit knowledge acquisition in R&D alliances. The authors expand the research on contract governance and alliance knowledge acquisition by revealing the inverted U-shaped relationship between contract governance and tacit knowledge acquisition.

This article discusses the reasons and discourses adopted by the Hong Kong Special Administrative Region Government (Hong Kong SAR Government), with Mr Tung Chee Hwa as the Chief Executive, in preparing young people to become more mature and responsible. In the Hong Kong context this means they should be willing to fulfil community obligations and opt for consultation rather than confrontation should individual or community rights be sought. Confucianism, named after Confucius (551‐479 BCE), has been and still is a vast and complicated system of philosophies, morals, rituals, and ideas, which for well over 2,000 years has informed and inspired the thinking and practice of countless people in Chinese societies and Asian countries in all important areas, including the economy and the polity (Tu, 1998a; Berthrong & Berthrong, 2000; Yao, 2002). Put simply, the goal of Confucian life is to create a peaceful world, with its ethical emphasis placed on the cultivation of the self and the promotion of harmonious and respectful relations with other people in different spheres of human activities.

After retirement, energetic seniors still can contribute to social development. This paper aims to explore the structural relationship between energetic seniors’ social reengagement intention (SRI) and its five drivers. The antecedents of energetic seniors’ SRI were identified through extensive literature (including social marketing) review and focus group interviews.

Data was collected from Pearl River Delta region of Guangdong Province, China. The proposed model was tested using partial least squares structural equation modeling with a community-based valid sample size of 750 energetic seniors (ages 60+).

Results indicate that energetic seniors’ SRI is directly determined by their perceived social value and knowledge sharing intention, which are, in turn, directly determined by their individual social capital, social achievement motivation and perceived social risk.

To the best of the authors’ knowledge, this is the first study to provide a new approach toward reengagement social development for energetic seniors. The discussion provides implications and managerial new insights for research and practice of population aging.