Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Background: Prenatal and postnatal mental disorders can exert severe adverse influences on mothers, fetuses, and children. However, the effect of the coronavirus disease 2019 pandemic on the mental health of pregnant and postpartum women remains unclear.Methods: Relevant studies that were published from January 1, 2019 to September 19, 2020 were identified through the systematic search of the PubMed, EMBASE, and Web of Science databases. Quality assessment of included studies, random-effects meta-analysis, sensitivity analysis, and planned subgroup analysis were performed.Results: A total (...) of 23 studies conducted with 20,569 participants during the COVID-19 pandemic and with 3,677 pregnant women before the COVID-19 pandemic were included. The prevalence rates of anxiety, depression, psychological distress, and insomnia among pregnant women during the COVID-19 pandemic were 37%, 31%, 70%, and 49%, respectively. The prevalence of postpartum depression was 22%. Multigravida women and women in the first and third trimesters of pregnancy were more vulnerable than other pregnant women. The assessment of the associations between the COVID-19 pandemic and mental health problems revealed that the pooled relative risks of anxiety and depression in pregnant women were 1.65 and 1.08, respectively.Conclusions: The prevalence rates of mental disorders among pregnant and postpartum women during the COVID-19 pandemic were high. Timely and tailored interventions should be applied to mitigate mental problems among this population of women, especially multigravida women and women in the first and third trimesters of pregnancy. (shrink)

Currently due to the COVID-19 pandemic, young people are experiencing a decrease in self-efficacy and an increase in mental illness. Though previous studies have shown that self-efficacy and divergent thinking training are positively related, little is known about the impact of divergent thinking training on self-efficacy and emotions. Therefore, our study seeks this answer to support teenagers injured psychologically during disastrous periods. We randomly assigned 70 students to a 2 × 2 mixed design. Participants in the experimental group were given (...) a 9-day divergent thinking training with the theme of “writing down 10 novel functions of the mask,” while those in the control group spent 10 min each day recording what they ate. The self-efficacy, anxiety, depression, and stress of two groups were measured before and after training. Results showed that, compared to the control group, self-efficacy ceased decreasing while anxiety decreased for the experimental group. These findings confirm the positive effect of divergent thinking on teenagers. Implications and limitations are discussed. (shrink)

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and 2011. We (...) compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

Social capital can serve as informal governance in weak investor-protection regimes. Using hand-collected data on entrepreneurs’ political connections and firm ownership, we construct several original measures of social capital and examine their effect on the performance of entrepreneurial firms in China after their initial public offerings. Political connections or a high percentage of external investors tend to enhance firm performance, but intragroup related-party transactions commonly lead to performance decline. These forms of social capital have a strong influence on the performance (...) of Chinese firms, whereas formal governance variables such as board size or board independence have little effect. Although social capital may serve as an informal governance mechanism and effectively substitute for formal governance mechanisms in an emerging market, this role of social capital raises several ethical concerns, notably the development of rent-seeking and crony capitalism. (shrink)

Playing an important role in electromechanical systems, hydraulic servo system is crucial to mechanical systems like engineering machinery, metallurgical machinery, ships, and other equipment. Fault diagnosis based on monitoring and sensory signals plays an important role in avoiding catastrophic accidents and enormous economic losses. This study presents a fault diagnosis scheme for hydraulic servo system using compressed random subspace based ReliefF method. From the point of view of feature selection, the scheme utilizes CRSR method to determine the most stable feature (...) combination that contains the most adequate information simultaneously. Based on the feature selection structure of ReliefF, CRSR employs feature integration rules in the compressed domain. Meanwhile, CRSR substitutes information entropy and fuzzy membership for traditional distance measurement index. The proposed CRSR method is able to enhance the robustness of the feature information against interference while selecting the feature combination with balanced information expressing ability. To demonstrate the effectiveness of the proposed CRSR method, a hydraulic servo system joint simulation model is constructed by HyPneu and Simulink, and three fault modes are injected to generate the validation data. (shrink)

BackgroundSmartphone addiction has become a social problem that affects peoples’ quality of life and is frequently reported to be correlated with alexithymia, avoidant or anxious attachment styles, and subjective well-being. This study aimed to investigate the relationship between SA and alexithymia, attachment style, and subjective well-being.MethodsA meta-analysis was conducted following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. The following electronic databases were searched: PubMed, Web of Science, Embase, PsycINFO, PsycArticles, China National Knowledge Infrastructure, WANFANG DATA, and Chongqing (...) VIP Information Co., Ltd.. Stata 16.0 was used to analyze the overall effect and test the moderating effect.ResultsOne hundred and ten studies were included, involving a total of 96,680 participants. SA had a significantly high positive correlation with alexithymia, attachment anxiety, and negative emotions, and a low positive correlation with attachment avoidance. In addition, there was a high negative correlation between SA and subjective well-being and a low negative correlation between SA, life satisfaction, and positive emotions. A moderation analysis revealed that age significantly moderated the relationship between SA and positive emotions. The tools for measuring SA significantly moderated the relationship between SA, alexithymia, attachment anxiety, and subjective well-being. Meanwhile, subjective well-being measurement tools significantly moderated the relationships between SA, subjective well-being, and negative emotions.ConclusionSA was closely related to alexithymia, attachment style, and subjective well-being. In the future, longitudinal research can be conducted to better investigate the dynamic changes in the relationship between them.Systematic review registration[www.crd.york.ac.uk/PROSPERO/], identifier [CRD42022334798]. (shrink)

BackgroundPrevious studies have not investigated the role of resilience and coping style on the association between maladaptive perfectionism and academic procrastination among nursing undergraduates. However, how to mobilize the learning enthusiasm of nursing students and reduce the incidence of academic procrastination is an important factor to reduce nursing loss and improve nursing quality.ObjectivesTo investigate the influence of maladaptive perfectionism, resilience and coping style on academic procrastination among Chinese undergraduate nursing students.MethodsA cross-sectional study was conducted. A convenience sampling method was used (...) to select 665 nursing undergraduates from March to May 2022 in China. Maladaptive perfectionism, coping style, resilience, and academic procrastination were measured using questionnaires. The descriptive analysis, Pearson’s correlation analysis and the Hayes’ PROCESS Macro in SPSS 25.0 were used to test the model.ResultsThe results showed that nursing undergraduates’ maladaptive perfectionism, resilience, positive coping style and academic procrastination were significantly correlated between every two variables, with coefficients ranging between −0.290 and 0.584. In addition, resilience played a partial mediating role in maladaptive perfectionism and academic procrastination, accounting for 15.70% of the total effect; in the meantime, this process was moderated by positive coping style.ConclusionMaladaptive perfectionism positively predicted nursing undergraduates’ academic procrastination; as a mediating mechanism with moderating, resilience and positive coping style further explained how maladaptive perfectionism promoted the academic procrastination of nursing undergraduates. Understanding this mechanism is of great significance for nursing educators to reduce the risk of academic procrastination in nursing undergraduates. (shrink)

What drives managerial perks? The commonly accepted view of perks suggests that they are a misuse of firm resources for managers’ private benefit, and thus perk consumption is unethical. However, an alternative view argues that perks can motivate managers to work hard and thus add to the value of the firm : from this perspective, perk consumption is an ethical form of behavior. The fundamental difference between the two positions has critical implications for practice, and this article tests these competing (...) views to determine the circumstances in which one view dominates the other. Using hand-collected data on perks in Chinese-listed companies, we find strong empirical support for the incentive view, which is more likely to be held in firms with moderate ownership concentration. This article not only contributes to the literature on business ethics, but also has critical implications for managerial incentive practices in emerging economies. (shrink)

This book presents twelve of the author’s selected essays on subjects related to contemporary Chinese thought and examines other significant works on the history of Chinese philosophy. By combing the basic political discourse on Confucianism, it highlights the significance of Confucian Socialism in the present day and explains the author’s reflections on the philosophy and modernization of Chinese thought. This book is a valuable resource for experts and scholars as well as for general readers who have an understanding of contemporary (...) Chinese philosophy, offering deep insights into current Chinese thought and Confucian modernization. (shrink)

Background: Chinese Taoist cognitive therapy (CTCT), a culture-oriented psychological therapy for Chinese mental well-being, has been proposed for decades. However, the evidence for its effects is unclear. This study aimed to systematically assess the effect of this therapy on symptoms of depression and anxiety in Chinese adults. Methods: Relevant studies were searched from major electronic databases through November 2018 without language limits. Several search terms used include “anxiety” OR “depression” AND “Taoism” OR “Daoism” OR “Chinese Taoist Cognitive Therapy”. A total (...) of 11 clinical trials focusing on CTCT were included in this meta-analysis. Random-effects meta-analytical models were conducted. Heterogeneity and publication bias were also explored. Results: Eight clinical trials for 580 subjects were included. The majority of these studies explored samples with depressive symptoms. Overall, CTCT significantly reduced depressive symptoms with a small positive effect (SMD = 0.16, 95% CI: -0.36-0.68). Medium-to-large effect sizes were observed across individuals with clinical or nonclinical depression and chronic physical diseases (SMD = 0.70, 95%CI: 0.27-1.13 and SMD = 0.72, 95%CI: 0.09-1.35, respectively). However, the effectiveness for anxiety symptoms remains debatable. Conclusions: Our findings hold promise that CTCT can help reduce depressive symptoms in Chinese adults, including patients with chronic physical diseases and clinical or nonclinical depression. Our findings may be generalized to Chinese communities in other countries. (shrink)

Currently due to the COVID-19 pandemic, young people are experiencing a decrease in self-efficacy and an increase in mental illness. Though previous studies have shown that self-efficacy and divergent thinking training are positively related, little is known about the impact of divergent thinking training on self-efficacy and emotions. Therefore, our study seeks this answer to support teenagers injured psychologically during disastrous periods. We randomly assigned 70 students to a 2 × 2 mixed design. Participants in the experimental group were given (...) a 9-day divergent thinking training with the theme of “writing down 10 novel functions of the mask,” while those in the control group spent 10 min each day recording what they ate. The self-efficacy, anxiety, depression, and stress of two groups were measured before and after training. Results showed that, compared to the control group, self-efficacy ceased decreasing while anxiety decreased for the experimental group. These findings confirm the positive effect of divergent thinking on teenagers. Implications and limitations are discussed. (shrink)