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The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self-criticism and elevate professional scepticism. Auditors continue to be called to account for a perceived lack of professional scepticism in the conduct of their audits. Pre-emptive self-criticism has been proposed as one means by which the level of professional scepticism exercised by auditors may be enhanced.

The role of accountability pressure and knowledge of the superior’s preferences in an experimental setting has been investigated, eliciting self-assessed measures of accountability pressure and manipulating whether the superior’s preferences were known or unknown. Judgements are made in the context of a preliminary analytical review setting.

It was found that greater application of pre-emptive self-criticism is associated with the presence of perceived accountability pressure, but only when the superior’s preferences are not known.

Prior research reports that the effectiveness of prompts to be self-critical is limited. Findings suggest that pre-emptive self-criticism may be more effective in elevating professional scepticism than the findings of these studies suggest, and that the absence of an effect may be the result of low levels of accountability pressure in previous research settings. The results of this study imply that future research investigating pre-emptive self-criticism as a means of elevating professional scepticism should incorporate, as is the case in actual audit environments, accountability pressure in the decision setting.

Qualified by the need for further research, our study guides audit firms in their efforts to meet the expectations of regulators, oversight bodies, standard setters and the public at large for an elevated level of professional scepticism. Our findings suggest that placing auditors under accountability pressure might assist audit firms in meeting these expectations. Our findings also encourage auditors to exercise caution when making their preferences known to subordinates.

Despite its potential to help auditors meet demands for an elevated level of professional scepticism, pre-emptive self-criticism has received very little attention in the audit literature. Moreover, the few studies that have examined pre-emptive self-criticism find that prompts to be self-critical elevate professional scepticism in only limited circumstances. We make an original contribution towards an explanation for these findings, and guide future research by showing that accountability pressure is an important characteristic of the decision environment that should be in place before attempting to elevate professional scepticism through the encouragement of pre-emptive self-criticism.

Contractual services are characterized by features such as termination fees, long-term commitment, and complex terms. When customers find better deals from other providers, they may want to switch, but contractual obligations prevent them from doing so. Thus, this study aims to draw upon the stimulus-organism-response paradigm and theories of emotion regulation to examine how punitive switching costs (PSCs) can evoke negative emotions (NEs) from customers and, consequently, lead to negative behavioral responses in contractual service settings.

This study collected data from 395 customers of telecommunications companies, fitness centers, tutoring firms/centers, and house leasing companies in Taiwan. We tested the hypotheses using partial least squares structural equation modeling via SmartPLS 3.0.

The results show that NEs partially mediate the relationship between PSC and customers’ switching intention and negative word-of-mouth. This study also finds alternative attractiveness (AA) and service recovery (SR) do not moderate the PSCs–NEs relationship, but AA does directly influence NEs.

First, this study contributes to the literature on switching costs by exploring how PSC exerts a detrimental impact on behavioral responses. Second, this study adds to the literature on service failures by identifying the mediating role of NEs in such a relationship.

The purpose of this paper is to present the landscape of the cash-per-publication reward policy in China and reveal its trend since the late 1990s.

This study is based on the analysis of 168 university documents regarding the cash-per-publication reward policy at 100 Chinese universities.

Chinese universities offer cash rewards from USD30 to USD165,000 for papers published in journals indexed by Web of Science, and the average reward amount has been increasing for the past ten years.

The cash-per-publication reward policy in China has never been systematically studied and investigated before except for in some case studies. This is the first paper that reveals the landscape of the cash-per-publication reward policy in China.

The purpose of this paper is to distinguish different types of guanxi from a historic perspective and to investigate the effects of different types of guanxi on trust between alliance partners through an empirical study.

The paper first reviews the role of guanxi in Chinese history and identifies two types of guanxi. Next, it reports an empirical study that tests the effects of these two types of guanxi on interorganizational trust through a survey among automobile parts suppliers in China.

First, this paper identifies two types of guanxi: role‐based hierarchical guanxi endorsed by Confucianism and soil‐rooted egocentric guanxi derived from daily practices of Chinese people. The ever changing social environment in Chinese history supports a spiral development model of guanxi evolution. Each of the two types of guanxi takes a dominant position in different periods of time. Second, a subsequent empirical study demonstrates that, in today's Chinese business environment, role‐based guanxi makes a more significant impact on interorganizational trust than soil‐rooted guanxi. Moreover, these two types of guanxi produce a positive synergistic effect and facilitate each other in boosting interorganizational trust.

This is the first paper that identifies and empirically tests the effects of role‐based hierarchical guanxi and soil‐rooted egocentric guanxi. More broadly, the paper highlights the importance of studying guanxi from a historic perspective. It demonstrates how a historical analysis may further the understanding of guanxi and its effect on interorganizational trust in today's business context.

The purpose of this study was to investigate the effect of perceived corporate hypocrisy on customer mistreatment behaviors within the banking industry and the moderating effects of customer–company identification (CCI) and brand equity on the hypocrisy-mistreatment behavior relationship.

Using multistage sampling, 567 South Korean banking service users participated in an online survey. Structural equation modeling (confirmatory factor analysis) and hierarchical regression analysis were used to analyze the data.

Perceived corporate hypocrisy was positively related to customer mistreatment behaviors. CCI and brand equity differentially moderated the positive relationship between perceived corporate hypocrisy and customer mistreatment behaviors. Specifically, CCI and brand equity strengthened and weakened the positive relationship between perceived corporate hypocrisy and customer mistreatment behaviors, respectively.

Marketers and banking service managers should pay careful attention to customer evaluations of their social activities and communication about the ethical values and actions of their firms. Since CCI and brand equity have contrasting moderating effects on the corporate hypocrisy-aggressive behavior relationship, marketers should devise different strategies to manage the adverse effects of such corporate crises on company-identified and brand-committed customers. For example, managers should focus on customers who actively express their deep sense of disappointment or profound anger in response to corporate hypocrisy (e.g. those with high levels of CCI) because they are likely to exhibit aggressive behaviors toward the company or its employees. Managers need to devise customized relationship-recovery strategies for such customers (e.g. forging a personal connection between the customer and service provider).

The present findings delineate the adverse effects of perceived corporate hypocrisy on customer behaviors and the moderating effect of customer relationship quality on the corporate hypocrisy-mistreatment behavior relationship within the banking industry.

This paper aims to present the evolution of Chinese business ethics and CSR policy. China currently has business ethics and corporate social responsibility (CSR) concerns primarily because its economy is in evolution. As the Chinese economy is in transition from the late 1970s from a command–Communist economy to a more hybrid system Beijing model (a system based on a capitalist market controlled through bureaucracy), much has to be understood if one wants to participate in its vast economic potential.

The study is based on the building of a model that depicts the evolution of business ethics in China as a base for further research.

With the rapid development of the Chinese economy, opportunities are opening up to Chinese entrepreneurs and connected officials. This has led to money worship and, in some cases, thorough unethical behavior. The uncertain and ever-changing rules of the game generate opportunity for business ethics and CSR problems. This wealth creates temptation and incentives to cut corners to get rich fast. Much research has tried to explain business ethics in China through the understanding of Guanxi (Chinese social network of reciprocal business relations common in Confucian cultures), but in my view, the evolutionary aspect of it is missing to explain the present and future situation. Whereas considerable research has dealt with the growth of Chinese industries in recent years, the key relationship between changes in its economy and shifts in Chinese business ethics has been neglected. This paper presents the evolution of Chinese business ethics and CSR policy.

The paper illustrates the evolution of Chinese business ethics and how one has to adapt if one wants to succeed in its ever evolving and maturing market. A model is presented that can assist in future research in the area.

To obtain an optimized microarc oxidation (MAO) coating on magnesium alloy from an environmentally‐friendly electrolyte free of Cr^6 + and PO₄³⁻ and to investigate the influence of oxidation potential on the morphology, composition, structure, and other properties such as micro‐hardness and corrosion resistance.

A constant potential regime was applied to produce the coatings and scanning electron microscopy, energy dispersive spectroscope, X‐ray diffraction, hardness testing and electrochemical methods were used to study coating properties.

The results clearly show that oxidation potential plays an important role in the formation of coating structure and properties. The MAO coating is smooth and white and consists of two layers. The external layer is loose and porous and enriched in Al and Si. Moreover, the content of Al and Si increase with operated potential. The inner layer is compact and the content of Al and Si are lower than are those of the external layer. The coating is composed of several phases: the main phase is MgAl₂O₄/MgO, and the minor phase is Al₂O₃/SiO₂ when the potential is higher. The micro‐hardness of the coating obtained a maximum at a potential of 45 V, as does the corrosion resistance.

This paper provides information relating to MAO technology and the morphology, structure and properties of MAO coatings.

This paper aims to represent an empirical study of what role does structural empowerment play in the relationship between multi-stakeholder value co-creation (VCC) and the success of new product development (NPD).

The hypotheses developed in this paper are tested by using data from 243 manufacturing companies worldwide.

The results show that the VCC activities have significant positive effects on NPD success, and structural empowerment moderates the impact of VCC activities on NPD success, but the moderating effect is not significant for customer involvement.

This study contributes to the research of VCC and discusses the positive role of structural empowerment to enhance the impact of VCC activities on NPD success.