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We analyze the economic consequence of government intervention on the incidence of accounting fraud and audit fees of both Big 4 and local big auditors on Chinese audit market in the period 2006–2013. In 2009, Chinese government issued favorable polices to local big auditors and required certain Chinese companies to give priority to these auditors. We find that market share of Big 4 auditors is quite stable before and after government intervention, but market share of local big auditors increases at the cost of local small auditors after intervention. Although audit fee premiums of both local big and Big 4 auditors have increased after intervention, the positive effect of local big auditors on audit fee premiums has significantly decreased. Further, both Big 4 and local big auditors are not likely to reduce the incidence of accounting fraud in pre- and post-intervention period. Our results suggest that Chinese government support to local auditors does not significantly enhance these auditors’ competitiveness in terms of audit fee and audit quality.

In this chapter, rephrasing Spivak's question into ‘can subaltern children speak?’, I reorient the research on China's gigantic population of children and youths in rural migrant families towards a critical interpretative approach. Based on life history and longitudinal ethnographic interview gathered with three cases, I unpack the multiple meanings migrants' children attach to mobility in their childhood experiences. First, despite emotional difficulties, children see their parents' out-migration more as a ‘mobility imperative’ than their abandonment of parental responsibilities, which should be contextualized in China's long-term urban-biased social policies and the resultant development gaps in rural and urban societies. Second, the seemingly ‘unstable’ and ‘flexible’ mobility patterns observed in migrant families should be understood in relation to a long-term family social mobility strategy to promote children's educational achievement and future attainment. The combination of absent class politics in an illiberal society with an enduring ideology of education-based meritocracy in Confucianism makes this strategy a culturally legitimate channel of social struggle for recognition and respect for the subaltern. Last, children in migrant families are active contributors to their families' everyday organization amidst mobilities through sharing care and household responsibilities, and developing temporal and mobility strategies to keep alive intergenerational exchanges and family togetherness. The study uncovers coexisting resilience and vulnerabilities of migrants' children in their ‘doing class’ in contemporary China. It also contributes insights into our understanding of the diversity of childhoods in Asian societies at the intersection of familyhood, class dynamics and cultural politics.

The inclusion of esports as an official event in the Hangzhou Asian Games is an important step towards the institutionalisation of esports. The significance of this event marks that Asia once again takes a lead in the global esportisation. This chapter investigates a series of history events in the inclusion process of esports into the comprehensive Games in Asia using process sociology and actor network theory (ANT). This study will analyse the type characteristics of esports events in Hangzhou Asian Games, whilst examining how key stakeholders' interact and balance in the network composed of international sports organisations, host of the event, emerging esports organisations and esports game companies. The chapter also examines the functions of global game industrial economic geography, local cultural politics, esports geopolitics and Olympic values in esports sportization, aiming to reveal the implications of esports inclusion in the Asian Games on the debate of whether esports meets the criteria to be classified as a ‘sport’ and its enlightenment of digital strategy to the inclusion esports in the Olympics.

Nonperforming assets in any banking system have stressed the economic health of nations. Resultantly, literature has given considerable impetus to predict failures and bankruptcy. Past studies have focused on the outcome of failures, while, there is a dearth of studies focusing on ongoing firms in bad shape. We plug this gap and attempt to identify underlying communication patterns for firms witnessing prolonged underperformance. Using text mining, we extract and analyze semantic, linguistic, emotional, and sentiment-based features in non-numeric communication channels of these poor-performing firms and their peers. These uncovered patterns highlight the use of vocabulary and tone of communication, in correspondence to their financial well-being. Furthermore, using such patterns, we deploy various Machine Learning algorithms to identify loser firm(s) way ahead in time. We observe promising accuracy over a time window of five years. Such early warning signals can be of critical importance to various stakeholders of a firm. Exploration of writing style-related features for any firm would help its investors, lending agencies to assess the likelihood of future underperformance. Firm management can use them to take suitable precautionary measures and preempt the future possibility of distress. While investors and lenders can be benefitted from this incremental information to identify the likelihood of future failures.

Business simulation games (BSGs) are gaining popularity in higher education as tools for entrepreneurial education. However, there are challenges in using BSGs for large classes of students in historically disadvantaged institutions (HDIs). The challenges include limited resources and digital literacy skills.

The living standards measure (LSM) indicates socioeconomic status by measuring the degree of urbanisation, access to services and possession of assets, such as mobile phones. This research investigated the impact of students' living standards on their intention to use BSGs, as there is limited research.

This study used positivism and added LSM to the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Quantitative data from 224 third-year information system students at an HDI were collected through an online survey. Structured Equation Modelling was used to analyse the data.

Results indicated that performance expectancy and social influence significantly influenced the intention to use BSGs. However, the relationship between effort expectancy and behavioural intention facilitating conditions was not significant. The introduction of LSM as a moderator for the relationships between all variables and behavioural intention also proved to be insignificant.

The result was unexpected, as we posited that a lower LSM would affect students' intention to use BSGs. This was not proven in this study and could be related to students accessing campus resources. However, during times when access to campus is restricted, such as protest action, the result may change for students with lower LSM.