The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

The advancement of human reproductive technology has made it possible for parents with a child affected by a haematological disorder to select and bring into being, a prospective child who can act as a matched stem cell donor. This can be done through the use of preimplantation genetic diagnosis (PGD) coupled with human leukocyte antigen (HLA) typing (PGD-HLA typing), or HLA tying as a standalone procedure, where a healthy embryo, which is an HLA match to the existing sick sibling, is (...) chosen for implantation. The creation of such a sibling (saviour sibling) is normally taken as a last resort when there is no related or unrelated matched donor. While the conception of a saviour sibling may serve as a reliable and realistic treatment option for the ailing child, it also poses new moral questions that challenge a religiously pluralistic society such as Malaysia. The use of PGD-HLA typing may be controversial as it involves creating a life to save a life, selection of compatible human embryos and destruction of the unselected embryos. At present, there is no legal framework regulating the conception of saviour siblings. The development of ethically sound and appropriate local laws and policies should consider the views of religious communities, especially when it involves a controversial subject such as the conception of saviour siblings. This article seeks to explore the perceptions of religious scholars and representatives of the major religions professed and practised in Malaysia, namely Islam, Buddhism, Christianity and Hinduism, through qualitative interviews. (shrink)

Using a cross‐modal semantic priming paradigm, both experiments of the present study investigated the link between the mental representations of iconic gestures and words. Two groups of the participants performed a primed lexical decision task where they had to discriminate between visually presented words and nonwords (e.g., flirp). Word targets (e.g., bird) were preceded by video clips depicting either semantically related (e.g., pair of hands flapping) or semantically unrelated (e.g., drawing a square with both hands) gestures. The duration of gestures (...) was on average 3,500 ms in Experiment 1 but only 1,000 ms in Experiment 2. Significant priming effects were observed in both experiments, with faster response latencies for related gesture–word pairs than unrelated pairs. These results are consistent with the idea of interactions between the gestural and lexical representational systems, such that mere exposure to iconic gestures facilitates the recognition of semantically related words. (shrink)

Using a cross-modal semantic priming paradigm, both experiments of the present study investigated the link between the mental representations of iconic gestures and words. Two groups of the participants performed a primed lexical decision task where they had to discriminate between visually presented words and nonwords (e.g., flirp). Word targets (e.g., bird) were preceded by video clips depicting either semantically related (e.g., pair of hands flapping) or semantically unrelated (e.g., drawing a square with both hands) gestures. The duration of gestures (...) was on average 3,500 ms in Experiment 1 but only 1,000 ms in Experiment 2. Significant priming effects were observed in both experiments, with faster response latencies for related gesture–word pairs than unrelated pairs. These results are consistent with the idea of interactions between the gestural and lexical representational systems, such that mere exposure to iconic gestures facilitates the recognition of semantically related words. (shrink)

1. Huai hai yi tan ; Si shu jin yu -- 2. Zuo cui ti ping -- 3. Zhuang yi yao shan -- 4. Sun Shanfu du xue wen ji ; Xue kong jing she shi gao ; Lun xia xi guan shi zhu sheng xi wen ; You xin yao cao ; Ji yi ; Sun Ying'ao bei ke ji yi.

In this article, we develop a measure of complete well-being. The framework is derived from the theoretical model of human flourishing understood as a state in which all aspects of a human life are favorable. The approach extends beyond psychological well-being and reflects the World Health Organization definition of health that not only considers the health of body and mind but also embraces the wholeness of the person. The Well-Being Assessment is a comprehensive instrument designed to assess holistic well-being in (...) six domains: emotional health, physical health, meaning and purpose, character strengths, social connectedness, and financial security. Although each of these domains is distinct, all of them are nearly universally desired, and all but financial security constitute ends in themselves. Data were collected from a representative sample of working adults. A sample of 276 employees participated in the pilot, 2,370 participated in the first wave and 1,209 in the second wave of the survey. The WBA showed a good fitting, satisfactory reliability, test–retest correlation, and convergent/discriminant validity in relation to stability over time and relevant health measures, as well as a good fit to the data that were invariant over time, gender, age, education, and marital status. The instrument can be of use for scientists, practitioners, clinicians, public health officials, and patients. Adoption of more holistic measures of well-being that go beyond psychological well-being may help to shift the focus from health deficiencies to health and well-being promotion. (shrink)

BackgroundUsing an effective method for evaluating Institutional Review Board (IRB) performance is essential for ensuring an IRB’s effectiveness, efficiency, and compliance with applicable human research standards and organizational policies. Currently, no empirical research has yet been published in China evaluating IRB performance measures by the use of a standardized tool. This study was therefore conducted to develop a Chinese version of the IRB Researcher Assessment Tool (IRB-RAT), assess the psychometric properties of the Chinese version (IRB-RAT-CV), and validate the tool for (...) use in China.MethodsIn this cultural adaptation, cross-sectional validation study, the IRB-RAT-CV was developed through a back-translation process and then distributed to 587 IRB staff members and researchers in medical institutions and schools in Hunan Province that review biomedical and social-behavioral research. Data from the 470 valid questionnaires collected from participants was used to evaluate the reliability, content validity, and construct validity of the IRB-RAT-CV.ResultsParticipants’ ratings of their ideal and actual IRB as measured by the IRB-RAT-CV achieved Cronbach's alpha 0.989 and 0.992, Spearman-Brown coefficient 0.964 and 0.968, and item-total correlation values ranging from 0.631 to 0.886 and 0.743 to 0.910, respectively.ConclusionThe IRB-RAT-CV is a linguistically and culturally applicable tool for assessing the quality of IRBs in China. (shrink)

In view of the fact that vigorously promoting recycling has become a viable means to promote sustainable development, it is important to better understand the impact of recycling efforts on subsequent resource saving behavior. This research empirically examines the effects of recycling efforts on subsequent resource saving by analyzing the survey data of 356 college students in China. The recycling efforts, environmental self-identity and feeling of pride were measured using existing scales while saving behaviors and recycling cost were measured by (...) developing new scales. Partial least squares structural equation modeling was performed to test the structural relationships among recycling efforts, environmental self-identity, feeling of pride, and saving behaviors. Further, the moderation role of recycling cost was tested. The results showed that saving behaviors could be classified into two types based on their costliness; recycling efforts have a positive effect on costless saving behaviors, while having a negative effect on costly saving behaviors; both the positive and negative effect of recycling efforts on resource saving is mediated by pride feeling and environmental self-identity; and recycling cost negatively moderates the effects of recycling efforts on pride feeling. We discuss the theoretical and managerial implications of the findings. (shrink)

The globalization in business and tourism becomes crucial more and more for the economical sustainability of local communities. In the presence of an epidemic outbreak, there must be such a decision on the policy by the host community as whether to accept visitors or not, the number of acceptable visitors, or the condition for acceptable visitors. Making use of an SIRI type of mathematical model, we consider the influence of visitors on the spread of a reinfectious disease in a community, (...) especially assuming that a certain proportion of accepted visitors are immune. The reinfectivity of disease here means that the immunity gained by either vaccination or recovery is imperfect. With the mathematical results obtained by our analysis on the model for such an epidemic dynamics of resident and visitor populations, we find that the acceptance of visitors could have a significant influence on the disease’s endemicity in the community, either suppressive or supportive. (shrink)

The Featurally Underspecified Lexicon theory predicts that [coronal] is the language universal default place of articulation for phonemes. This assumption has been consistently supported with adult behavioral and event-related potential data; however, this underspecification claim has not been tested in developmental populations. The purpose of this study was to determine whether children demonstrate [coronal] underspecification patterns similar to those of adults. Two English consonants differing in place of articulation, [labial] /b/ and [coronal] /d/, were presented to 24 children characterized by (...) either a typically developing phonological system or a phonological disorder. Two syllables, /bɑ/ and /dɑ/, were presented in an ERP oddball paradigm where both syllables served as the standard and deviant stimulus in opposite stimulus sets. Underspecification was examined with three analyses: traditional mean amplitude measurements, cluster-based permutation tests, and single-trial general linear model analyses of single-subject data. Contrary to previous adult findings, children with PD demonstrated a large positive mismatch response to /bɑ/ while the children with TD exhibited a negative mismatch response ; significant group differences were not observed in the /dɑ/ responses. Moreover, the /bɑ/ deviant ERP response was significantly larger in the TD children than in the children with PD. At the single-subject level, more children demonstrated mismatch responses to /dɑ/ than to /bɑ/, though some children had a /bɑ/ mismatch response and no /dɑ/ mismatch response. While both groups of children demonstrated similar responses to the underspecified /dɑ/, their neural responses to the more specified /bɑ/ varied. These findings are interpreted within a proposed developmental model of phonological underspecification, wherein children with PD are functioning at a developmentally less mature stage of phonological acquisition than their same-aged TD peers. Thus, phonological underspecification is a phenomenon that likely develops over time with experience and exposure to language. (shrink)

This paper asks how the intensity of individual local eParticipation affects users’ perception of democratically valuable effects. Drawing on participatory and deliberative theory literature we extract four participatory effects- internal political efficacy, common good orientation, tolerance, and legitimacy. Furthermore, the paper examines which cognitive factors may moderate the relationship between intensity of participation and perception of participatory effects. Drawing on online survey data from 670 citizens engaged in public budgeting online consultations on the local level, the conducted path analysis shows (...) that intensity of participation seems to foster the perception of common good orientation and tolerance. The other perceptions of participatory effects were not influenced by participation intensity. Findings on moderating factors indicate that the beneficial effects of online participation were not distributed unequally among participants. In conclusion, the research presents evidence for an optimistic view on local eParticipation that is able to promote democratically valuable user experiences. (shrink)

In today’s competitive economy, the war for talent has intensified. Organizations are increasingly investing in student engagement initiatives to build a robust talent pipeline. Among these initiatives, the offering of internship placements is a popular choice as it not only helps identify suitable talent, students can also benefit with valuable opportunities to develop work-related skills and gain experience. However, ensuring mutually beneficial outcomes for all stakeholders involved remains a challenge due to diverging expectations among stakeholder groups. This study aims to (...) enhance our understanding of high-quality internship design by applying stakeholder theory (ST) and the expectancy theory of motivation (ET) as theoretical frameworks. Qualitative research methods were employed, including semi-structured interviews with key stakeholders from higher education institutions, human resources managers, and front-line supervisors as well as a focus group with graduating business students. Thematic analysis of the data revealed several key themes related to stakeholder priorities and interests. The findings of this paper contribute to the fields of ST and ET by addressing an under-researched area: the motivations of supervisors as crucial stakeholders in delivering the internship experience. Scholars and practitioners have largely overlooked this aspect. From a managerial perspective, the findings highlight opportunities for fostering more synergistic partnerships between stakeholders, not only at the institutional level but also among internal stakeholder groups, including top management, human resources functions, and front-line supervisors. (shrink)

Background Supporting physicians in Intensive Care Units s as they face dying patients at unprecedented levels due to the COVID-19 pandemic is critical. Amidst a dearth of such data and guided by evidence that nurses in ICUs experience personal, professional and existential issues in similar conditions, a systematic scoping review is proposed to evaluate prevailing accounts of physicians facing dying patients in ICUs through the lens of Personhood. Such data would enhance understanding and guide the provision of better support for (...) ICU physicians. Methods An SSR adopts the Systematic Evidenced Based Approach to map prevailing accounts of caring for dying patients in ICUs. To enhance the transparency and reproducibility of this process, concurrent and independent use of tabulated summaries, thematic analysis and directed content analysis is adopted. Results Eight thousand three hundred fifty-eight abstracts were reviewed from four databases, 474 full-text articles were evaluated, 58 articles were included, and the Split Approach revealed six categories/themes centered around the Innate, Individual, Relational and Societal Rings of Personhood, conflicts in providing end of life care and coping mechanisms employed. Conclusion This SSR suggests that caring for dying patients in ICU impacts how physicians view their personhood. To resolve conflicts within individual concepts of personhood, physicians use prioritization, reframing and rely on accessible, personalized support from colleagues to steer coping strategies. An adapted form of the Ring Theory of Personhood is proposed to direct timely personalized, appropriate and holistic support. (shrink)

We investigate whether female board representation and firms’ financial performance are related and whether the relationship differs for firms located in more prejudicial environments. As a proxy for prejudicial environment, we use two geographical indicators: whether a firm is headquartered in a conservative “red” state or in a liberal “blue” state and whether the firm is located in regions where residents possess more stereotypical attitudes about gender equality. We find that both financial performance and female board representation are lower for (...) firms headquartered in red states when compared to those in blue states, and we find similar results for firms located in regions where residents hold more gender-stereotypical views. However, financial performance improves when female directors are present regardless of the firm’s location. Evidence also shows that the incremental improvement in performance measured by Tobin’s q is greater in red-state than in blue-state companies and in regions where residents hold more gender-stereotypical views. The overall results imply that gender stereotyping holds back financial performance and that female directors help improve financial performance. (shrink)

Many industrial processes are operated in multiple modes due to different manufacturing strategies. Multimodality of process data is often accompanied with nonlinear and non-Gaussian characteristics, which makes data-driven monitoring more complicated. In this paper, statistics pattern analysis is introduced to extract low- and high-order statistics from raw process data. Support vector data description, which can deal with nonlinear and non-Gaussian problems, is applied to monitor multimode process in this paper. To improve detection performance of SVDD for training multimode data with (...) outliers, modified local reachability density ratio is proposed as a weight factor to be embedded in the weighted-SVDD model, in which the local neighbors in terms of both space and time are considered. Finally, the effectiveness and superiority of our proposed method are demonstrated by the Tennessee-Eastman process and wastewater treatment process. (shrink)

The purpose of this study is to explore the influence of consumers’ choice deferral behavior on their intertemporal choice preference. The empirical study shows that consumers’ choice deferral behavior can significantly affect their intertemporal decision preference through the level of hopefulness. Compared with non-choice deferral behavior, choice deferral behavior can improve the level of consumers’ sense of hopefulness, which then makes them prefer larger-longer interests in intertemporal decision-making. The effect of consumers’ sense of hopefulness on their intertemporal choice preference is (...) moderated by their perceived information integrity. When the perceived information integrity is low, the effect of hopefulness on intertemporal decision preference will be enhanced, but when the perceived information integrity is high, the effect of hopefulness on intertemporal decision preference will not be affected. In addition, the theoretical and practical significance of this study and the prospect of future research are also discussed. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

Design research has been positioned as an important methodological contribution of the learning sciences. Despite the publication of a handbook on the subject, the practice of design research in education remains an eclectic collection of specific approaches implemented by different researchers and research groups. In this paper, I examine the learning sciences as a design science to identify its fundamental goals, methods, affiliations, and assumptions. I argue that inherent tensions arise when attempting to practice design research as an analytic science. (...) Drawing inspiration and insight from Chinese philosophy and the practice of Chinese medicine, I propose that the learning sciences may better attain its claims to science through greater reliance on inductive synthesis rather than linear causal analysis. In so doing, I reposition the endeavor of science making within the metaphysics of process philosophy instead of classical Western philosophy. I suggest that theory building will be strengthened empirically and pragmatically by more careful observation and systematic generalization of the stability patterns of design related phenomena. It also needs to be more situated in its orientation. (shrink)

Drama pedagogy has evolved in recent years as one the most creative and adaptable tools for engaged learning in language teaching. This paper discusses the teaching of modern Chinese play selected to be a prescribed text in pre-university Chinese literature curriculum. The play in focus is Teahouse by the renowned Chinese writer, Lao She. The study aims to pilot qualitative research through concrete individual teaching, in order to perform a preliminary classification and analysis of how teaching methods of modern plays (...) are carried out. These include the use of the Theatre in Education and Drama in Education models to conduct the teaching of modern plays. The study purported that the use of Theatre in Education and Drama in Education are methods to trigger students’ interest in learning before lessons and to carry out warm-up activities and to evaluate lesson results. These methods also aid students to familiarize the core of the original texts and use meaningful, theatrical real scenarios for the teaching of language and literature. Keywords - Education, drama pedagogy, classroom pedagogy, qualitative design, Singapore. (shrink)

Purpose This paper aims to engage with the social issues emerging from the increasing reliance upon app-driven services, as they pertain to precarious labor and ethical standpoints in a digital era. Popular ride services such as Uber have been lauded for bringing much needed transportation services that are superior to expensive taxis or unpleasant or inaccessible public transit. Design/methodology/approach As a result of over three years of ongoing research and analysis, this paper is a comprehensive assessment of a number of (...) social issues facing the integration of practices both signified and enacted in an economy driven by apps such as Uber. While these companies are indeed profitable, questions remain as to just how much of a panacea these practices actually herald. Findings Findings indicate that privatization and a lack of labor regulation may present a significant savings to the user, but full cost economics suggest that the social and environmental costs require consideration. Research limitations/implications The recommendations here refer to the ethical considerations forwarded in this paper and serve to open up dialog to further discuss the persistent issues facing a precarious future. Practical implications In terms of practical implications, there is a point of tension between governmental/regulatory bodies, disruptive innovators and users. Social implications Stakeholders of all stripes are scrambling to keep up with the pace and problematics of digital innovations and an inclusive critical dialog on app-driven services has yet to become a priority. Originality/value The original value of this analytical framework from a social justice perspective stands to catalyze action on a number of pervasive social issues surrounding digital ethics and policy. (shrink)

Many current theories of human rights are flawed in that they fail to recognise differences between fundamental human rights and others of lesser significance. If some rights are superior to others than it is possible to formulate a hierarchy of rights, and rules to resolve potential conflicts of rights. Only by self-examination can we determine what is personally significant in how we live meaningful and directed lives. This in turn aids in defining social values and determining the rights individuals should (...) reasonably expect to be provided by society. (shrink)

Brand names are endowed with personalities that appeal to consumers, and such personalities are often adjusted in translation. This research aims to explore the transference of brand personality dimensions in the Chinese-English translation of men’s clothing brands, which embody consumers’ values and self-perceptions as well as social cultural meanings, in the hope of revealing male consumers’ psychological characteristics and providing a reference for translators. This investigation studies the brand personality frameworks for English and Chinese consumers, analyzes a corpus of 477 (...) Chinese-English men’s clothing brands, summarizes the major personality dimensions for men’s clothing brands, and explores how they are transferred in translation. As brand personalities reflect target consumers’ psychology to a certain extent, exploring the transference of brand personality dimensions in the Chinese-English translation of men’s clothing brands can reveal the differences between Chinese and English male consumers’ values and mentality, which can serve as a reference for translators and international businesses. (shrink)

We here review primary methods used in quantifying and mapping 5‐hydroxymethylcytosine (5hmC), including global quantification, restriction enzyme‐based detection, and methods involving DNA‐enrichment strategies and the genome‐wide sequencing of 5hmC. As discovered in the mammalian genome in 2009, 5hmC, oxidized from 5‐methylcytosine (5mC) by ten‐eleven translocation (TET) dioxygenases, is increasingly being recognized as a biomarker in biological processes from development to pathogenesis, as its various detection methods have shown. We focus in particular on an ultrasensitive single‐molecule imaging technique that can detect (...) and quantify 5hmC from trace samples and thus offer information regarding the distance‐based relationship between 5hmC and 5mC when used in combination with fluorescence resonance energy transfer. (shrink)

本书是一部表现孔子一生事迹的连环图画,共收录了“二龙五老图”、“空中奏乐图”、“同车次乘图”、“问津图”、“去鲁图”、“退修琴书图”等39幅作品。.

Previous behavioral studies have identified the significant role of subliminal cues in creative problem solving. However, neural mechanisms of such unconscious processing remain poorly understood. Here we utilized an event-related potential approach and sandwich mask technique to investigate cerebral activities underlying the unconscious processing of cues in creative problem solving. College students were instructed to solve divergent problems under three different conditions . Our data showed that creative problem solving can benefit from unconscious cues, although not as much as from (...) conscious cues. More importantly, we found that there are crucial ERP components associated with unconscious processing of cues in solving divergent problems. Similar to the processing of conscious cues, processing unconscious cues in problem solving involves the semantic activation of unconscious cues in the right inferior parietal lobule , new association formation in the right parahippocampal gyrus , and mental representation transformation in the right superior temporal gyrus . The present results suggest that creative problem solving can be modulated by unconscious processing of enlightening information that is weakly diffused in the semantic network beyond our conscious awareness. (shrink)

In order to produce a coherent narrative, speakers must identify the characters in the tale so that listeners can figure out who is doing what to whom. This paper explores whether speakers use gesture, as well as speech, for this purpose. English speakers were shown vignettes of two stories and asked to retell the stories to an experimenter. Their speech and gestures were transcribed and coded for referent identification. A gesture was considered to identify a referent if it was produced (...) in the same location as the previous gesture for that referent. We found that speakers frequently used gesture location to identify referents. Interestingly, however, they used gesture most often to identify referents that were also uniquely specified in speech. Lexical specificity in referential expressions in speech thus appears to go hand‐in‐hand with specification in referential expressions in gesture. (shrink)

Source preference in which equally distributed risks may be valued differently has been receiving increasing attention. Using subjects recruited in Berkeley, Fox and Tversky demonstrate a familiarity bias in source preference—betting on a less than even-chance event based on San Francisco temperature is valued more than betting on a better than even-chance event based on Istanbul temperature. Neophobia is associated with the amygdala which is GABA-rich and is known to be modulated by benzodiazepines as anxiolytic agents that enhance the activity (...) of the GABAA receptor in processing anxiety and fear. This leads to our hypothesis that familiarity bias in decision making may be explained by polymorphic variations in this receptor mediated by anxiety regulation in the amygdala. In two companion studies involving Beijing-based subjects, we examine 10 single nucleotide polymorphisms of GABRB2 and find 7 SNPs each showing negative association between familiarity bias—preference for betting on parity of Beijing temperature over Tokyo temperature—and having at least one minor allele. In an imaging genetics study of a subsample of subjects based on the SNP with the most balanced allelic distribution, we find that subjects’ familiarity bias in terms of risk aversion towards bets on the parity of the temperature of 20 Chinese cities is negatively associated with their post-scanning familiarity ratings of the cities only for those with no minor allele in this SNP. Moreover, familiarity bias is positively associated with activation in the right amygdala along with the brain’s attention networks. Overall, our findings help discriminate between ambiguity aversion and familiarity bias in source preference and supports our gene–brain–behavior hypothesis of GABAergic modulation of amygdala activation in response to familiarity towards the source of uncertainty. (shrink)

Tradition wireless sensor networks transmit data by single or multiple hops. However, some sensor nodes close to a static base station forward data more frequently than others, which results in the problem of energy holes and makes networks fragile. One promising solution is to use a mobile node as a mobile sink, which is especially useful in energy-constrained networks. In these applications, the tour planning of MS is a key to guarantee the network performance. In this paper, a novel strategy (...) is proposed to reduce the latency of mobile data gathering in a WSN while the routing strategies and tour planning of MS are jointly optimized. First, the issue of network coverage is discussed before the appropriate number of clusters being calculated. A dynamic clustering scheme is then developed where a virtual cluster center is defined as the MS sojourn for data collection. Afterwards, a tour planning of MS based on prediction is proposed subject to minimizing the traveling distance to collect data. The proposed method is simulated in a MATLAB platform to show the overall performance of the developed system. Furthermore, the physical tests on a test rig are also carried out where a small WSN based on an unmanned aerial vehicle is developed in our laboratory. The test results validate the feasibility and effectiveness of the method proposed. (shrink)

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)