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  1. Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence From China.Xingqiang Du, Wei Jian, Yingjie Du, Wentao Feng & Quan Zeng - 2014 - Journal of Business Ethics 123 (2):1-22.
    Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...)
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  2. Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):1-23.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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    Does Religion Mitigate Earnings Management? Evidence From China.Xingqiang Du, Wei Jian, Shaojuan Lai, Yingjie Du & Hongmei Pei - 2015 - Journal of Business Ethics 131 (3):699-749.
    Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...)
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    Do Auditors Applaud Corporate Environmental Performance? Evidence From China.Xingqiang Du, Wei Jian, Quan Zeng & Yingying Chang - 2018 - Journal of Business Ethics 151 (4):1049-1080.
    This study examines the influence of corporate environmental performance on the propensity that auditors issue modified audit opinions and further investigates the moderating effects of internal control and greenwashing. Using a sample of Chinese listed firms, our findings reveal that corporate environmental performance is significantly negatively associated with modified audit opinions, suggesting that auditors applaud environmentally friendly firms. Moreover, internal control reinforces the negative association between corporate environmental performance and modified audit opinions, but greenwashing attenuates the negative effect of corporate (...)
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