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The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and behavioral intentions). In addition, this study aims to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning.

This study is based on a field survey of 191 auditors working in Certified Public Accounting (CPA) firms that operate in the People's Republic of China (China).

The main findings indicate that guanxi and relativism orientations negatively associate with, while idealism orientation positively associates with, auditors' ethical judgments and behavioral intentions. However, when decomposing the overall ethical judgment into three judgment groups, the main effects of guanxi and ethical orientations on auditors' ethical judgments become marginal and those effects fully hold only when using acceptability as criteria to judge questionable behavior in the vignettes. In addition, the results of the joint effect of guanxi and ethical orientations indicate that guanxi orientation weakens both the positive effect of idealism and the negative effect of relativism orientations on auditors' ethical reasoning.

This study contributes the literature by investigating the ethical reasoning of auditors in a country with a relatively weak legal system that relies on guanxi (literally, interpersonal relationships and connections) culture to operate business. Furthermore, this study extends the literature by documenting the moderating effect of guanxi orientation on the relation between auditors' ethical orientation and their ethical reasoning.

Some researchers have found that disasters may have a “blessing in disguise effect” that some disaster sites transformed into more popular tourism destinations; however, no studies have analyzed the heterogeneity of the “blessing in disguise effect”. This paper aims to explore and determine the effect of cultural distance on international inbound tourist arrivals to a post-disaster tourist destination that could explain this heterogeneous phenomenon.

This study used a threshold regression model and a differences-in-differences (DID) approach to analyze 2000–2016 international tourist arrival data from 13 main origin countries to Sichuan Province before and after the 2008 Wenchuan Earthquake in China.

The effect of cultural distance on post-disaster inbound arrivals from the various origin countries followed a non-linear U-shaped “double-edged sword” pattern rather than displaying a simple linear relationship. Most notably, the disaster appeared to have a more positive effect on arrivals from countries with larger cultural distances, while the effect on arrivals from countries with shorter cultural distances was negative.

This study found that cultural distance could explain the heterogeneous “blessing in disguise” phenomenon, and it had both positive and negative impacts on tourism destination recovery; that is, a definite “double-edged sword effect” of cultural distance was found, which could help destination marketing organizations and management departments to design appropriately targeted marketing for post-disaster tourism destination recovery.

些研究人员发现, 灾难可能会产生“因祸得福效应”, 即一些灾难现场变成了更受欢迎的旅游目的地。然而, 目前还没有研究分析这种“因祸得福效应”的异质性。本研究旨在探讨文化距离对灾后旅游目的地的国际入境旅游流的影响, 从而解释这种异质性现象。

本文采用门槛回归模型和双重差分法（DID）分析了2008年汶川地震发生前后（2000–2016年）来自13个主要来源国到中国四川省旅游的国际入境旅游流数据。

文化距离对灾后客源国的入境旅游人数的影响呈现非线性的U型“双刃剑”模式, 而不是简单的线性关系。最值得注意的是, 灾难似乎对来自文化距离较大的客源国的游客人数产生了更积极的影响, 而对来自文化距离较短的客源国的游客人数产生了消极的影响。

本研究发现, 文化距离可以解释异质性的“因祸得福”现象, 文化距离对旅游目的地恢复既有积极影响, 也有消极影响, 即文化距离具有明确的“双刃剑效应”。这可以帮助旅游目的地的灾后恢复设计合理的、有针对性的营销策略和恢复政策。

Algunos investigadores han encontrado que los desastres pueden tener la “bendición del efecto disfraz” de que algunos sitios de desastre se transformen en destinos turísticos más populares;Sin embargo, ningún estudio ha analizado la heterogeneidel “efecto de bendición disfrazado”.El objetivo de este estudio es explorar y determinar el efecto de la distancia cultural en los flujos turísticos internacionales hacia un destino turístico después del desastre, lo que podría explicar este fenómeno heterogéneo.

se empleun modelo de regresión de umbral y un enfoque de diferencias en diferencias (DID) para analizar los datos de llegada de turistas internacionales de 2000–2016 de trece países de origen principal A la provincia de Sichuan antes y después del terremoto de Wenchuan de 2008 en China.

el efecto de la distancia cultural en las llegde los diversos países de origen después del desastre siguió un patrón de “espada de doble filo” no lineal en forma de u, en lugar de mostrar una relación lineal simple.Más notablemente, el desastre pareció tener un efecto más positivo en las llegde países con distancias culturales más grandes, mientras que el efecto en las llegde países con distancias culturales más cortas fue negativo.

este estudio encontró que la distancia cultural podría explicar el heterogéneo fenómeno de la “bendición disfrazada” y que tenía impactos tanto positivos como negativos en la recuperación de un destino turístico;Es decir, se encontró un “efecto de doble filo” de la distancia cultural, que podría ayudar a las organizaciones de comercialización de destinos turísticos y a los departamentos de administración a diseñar estrategias de comercialización dirigidas adecuadamente para la recuperación de destinos turísticos después del desastre.

Using data from the China Health and Nutrition Survey, this work examines the relationship between housing price and the probability of marriage among the young.

By exploiting land reform as an exogenous change in housing price and employing a differences-in-differences framework, this study investigates the effects of housing price on the marriage probability of young people.

This work confirms that land reform decreased young people's likelihood of marriage. This finding is robust to a series of model specifications. The effects of land reform increased over time because of rising housing unaffordability from progressively inflating housing prices. Moreover, land reform had larger effects on renters and young adults aged below 30 than homeowners and young adults aged above 30.

Overall, this study highlights the negative consequences of an overheated housing market on marriage in developing countries.

Housing prices have increased dramatically in urban China after 2002 upon the implementation of the assignment system of the use right of all kinds of profit-oriented lands by means of public bidding, auction and quotation. High housing prices indicate serious housing unaffordability, especially for young people who typically have low income and wealth. Homeownership that comes with various benefits can theoretically increase the likelihood of marriage, particularly in China where a house is often regarded as a prerequisite for marriage.

Individuals who spend a large percentage of their incomes on consumption are perceived to prefer risks. Since entrepreneurs are well recognized as risk-takers, this chapter investigates whether consumption propensity is associated with entrepreneurship. Using micro-level data from Chinese Household Income Project, we find that households with a higher income–consumption ratio on average have a higher preference for risk-seeking, while they have a lower probability to be entrepreneurs. However, households who have higher consumption–income ratio and are in the top 10% of the wealth distribution are more likely to embark on entrepreneurship. In addition, we find that in-system connection (relationship with government-related units) decreases the likelihood of starting new business, while out-system connection (relationship with market units) increases it. These findings suggest that in an imperfect financial market, start-up finance and connections play important roles for entrepreneurship.

This paper aims to identify the sources of innovation in the current business environment of China. With the set target of transforming China into an innovative society by 2020, the Chinese government has taken dramatic measures to foster the nation’s innovation capability. Whether this Chinese model of promoting innovation has been successful and can be sustainable are controversial issues which need to be analyzed from an academic perspective. In recent years, there have been successful cases of innovation driven by grassroots entrepreneurs, especially in the information and communications technology (ICT) industry. Therefore, it is time to analyze their success factors from the perspectives of both corporate strategy and government policy.

The methodology used in this research is a comparative case analysis, and several high-profile cases in China’s ICT industry have been selected for this comparative study. Information used in the analysis comes from publicly available sources such as business school case studies and industry and news media reports. The authors have been following the evolution of China’s ICT industry for more than a decade; insights from their prior research and knowledge gained through industry contacts are also used in the analysis.

Generally speaking, the types of innovation in China’s ICT industry can be categorized into a top-down or a bottom-up approach. For the top-down approach of innovation driven by the government, the authors analyzed the case of the Chinese government’s effort to build an industry value chain through fostering the Chinese indigenous third-generation mobile communications standard time division–synchronous code division multiple access. In comparison, the authors use several success cases, including the ecosystem built around the highly successful XiaoMi mobile phone and Tencent’s mobile portal WeChat, as it showcases of the bottom-up approach of innovation driven by grassroots entrepreneurship. The comparison of these two approaches suggests that massive government-sponsored projects are unlikely to generate genuine innovation in the highly competitive and dynamic ICT sector. The government’s role should be to foster entrepreneurship and to create a fair business environment.

This research uses the method of comparative case studies to identify the source of innovation in a highly dynamic and uncertain business environment. Findings of this study shed light on the government policy toward innovation in the ICT industry and on the business firms’ strategy on innovation.

With the rapid development of Internet technology, cybersecurity threats such as security loopholes, data leaks, network fraud, and ransomware have become increasingly prominent, and organized and purposeful cyberattacks have increased, posing more challenges to cybersecurity protection. Therefore, reliable network risk assessment methods and effective network security protection schemes are urgently needed.

Based on the dynamic behavior patterns of attackers and defenders, a Bayesian network attack graph is constructed, and a multitarget risk dynamic assessment model is proposed based on network availability, network utilization impact and vulnerability attack possibility. Then, the self-organizing multiobjective evolutionary algorithm based on grey wolf optimization is proposed. And the authors use this algorithm to solve the multiobjective risk assessment model, and a variety of different attack strategies are obtained.

The experimental results demonstrate that the method yields 29 distinct attack strategies, and then attacker's preferences can be obtained according to these attack strategies. Furthermore, the method efficiently addresses the security assessment problem involving multiple decision variables, thereby providing constructive guidance for the construction of security network, security reinforcement and active defense.

A method for network risk assessment methods is given. And this study proposed a multiobjective risk dynamic assessment model based on network availability, network utilization impact and the possibility of vulnerability attacks. The example demonstrates the effectiveness of the method in addressing network security risks.

This paper aims to analyze the rates of returns on education in China and in the process raises issues relevant to the management of China’s system of education. In the ongoing great transformation period of China, the rising rates of returns on education may have been indicators reflecting China’s social progressiveness. However, very little research efforts have been devoted to the study of the impacts of such factors as geographical regions and genders, etc. The authors hope to fill these gaps in the literature.

The China Health and Nutrition Survey (CHNS) database is used for this study (University of North Carolina). The longitudinal nature of the data sets covering 1989, 1991, 1993, 1997, 2000, 2004, 2006, 2009 and 2011 provides a good basis for comparative analyses. The theory is grounded upon the Mincer equations through which econometric estimates are then made.

Disparities in returns on education are found between genders and across geographical regions. The regression results show that the women’s returns on education are consistently higher than those of men. However, the scales of such gender differences differ between the rural and urban areas: smaller for rural area and larger, more significantly so for urban. Additionally, we have found that the rates of returns on education in China have risen significantly over these years, and these increases have been largely due to the effects of institutional reforms. The urban-rural gap in their degrees of market orientation has contributed to the differences in their rates of returns on education. The analyses also suggest that foreign direct investment inflows, international trade and the increasing competitiveness from private enterprises render human capital more valuable to urban businesses. In case of the rural areas, a lack of incentive system tends to have contributed to the lower rates of returns on education.

The authors have presented evidence on the trends in the rates of returns on education during China’s critical transition period. Analyses of the possible reasons behind the differential rates of returns are provided. These findings are helpful for the government to shape their policies towards education. For instance, the government should give more emphasis to vocational schooling due to their significantly higher rates of returns.

The purpose of this paper is to summarize the advances in grey system theory research and various application achievements in science and engineering. At the same time, it commemorates the 40th anniversary of the birth of grey system theory and the 10th anniversary of Grey Systems–Theory and Application.

Firstly, the innovations of theoretical research in grey system theory were summarized and some of the widely recognized new results are briefly described. By searching and combing the research results of grey system theory in China national knowledge infrastructure (CNKI) database and Web of Science by Institute for Scientific Information (ISI), this paper shows the rapid development trend of grey system theory in the past 40 years, and the successful applications of grey system theory in the fields of social sciences, natural sciences and engineering technologies.

More than 227 thousands literature were found by input 10 phrases such as grey system, grey number and sequence operator etc. in CNKI database. After entering the new century, the number of grey system papers included in CNKI database is increasing rapidly. Since 2008, more than 10 thousands papers have been included per year and more than 15 thousands papers have been included per year since 2014. Grey system method and model are widely used in physics, chemistry, biology and other fields of natural science, as well as transportation, electric power, machinery and other fields of engineering technology, and a large number of valuable results have been achieved.

It can be seen that the grey system theory plays an important role in promoting China’s scientific and technological progress, innovation and development and high-level talent training from tens of thousands of literatures marked with important national science and technology projects and a large number of grey system literatures published by China’s double first-class universities and double first-class discipline construction universities.

Both innovations of theoretical research and practical application play important role in the growth of new theory. The innovations of theoretical research provide methods and tools for practical application, which is conducive to improve application efficiency and broaden application fields. A large number of practical applications needs have become the source of theoretical innovation and the solid background for the birth of theoretical innovation achievements.

This paper aims to examine the effect of government support on the innovation performance of firms in the Chinese context.

We divided government support into vertical support and horizontal support, and adopted an empirical research approach in this study. We collected the data of 343 enterprises in China that had been identified as innovative enterprises, including their characteristic data, government support data and patent data. Negative binomial regression was used to quantitatively examine the relationship between government support and the innovation performance of firms.

Both vertical support in the form of direct research and development (R&D) subsidies and horizontal support in the form of regional innovation policy positively influence the innovation performance of firms. In addition, direct R&D subsidies are more likely to experience the enhanced benefits of carrying out tax credit policy on the innovation performance of firms.

This study contributed to the innovation literature by distinguishing two types of government support, namely, vertical support and horizontal support, and assessing the effects of government support on firm innovation in the Chinese context.