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How do auditors value hypocrisy? : evidence from China

Du, Xingqiang; Zhang, Yiqi; Lai, Shaojuan; Tao, Hexin - In: Journal of business ethics : JBE 191 (2024) 3, pp. 501-533

Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical dissonance between corporate philanthropy and environmental misconducts, triggers auditors to issue modified audit opinions (MAOs), and further...

Persistent link: https://www.econbiz.de/10014636990

Hedging belts, de-risking roads: Sinosure in China's overseas finance and the evolving international response

Chen, Yunnan; Liu, Zongyuan Zoe - 2023

This report explores the development of Sinosure as an institution and its involvement in China's overseas lending and …

Persistent link: https://www.econbiz.de/10014637023

Can the pilot public-private partnerships project be applied in future urban rail development?

Liu, Tingting; Wilkinson, Suzanne - In: Built Environment Project and Asset Management 3 (2013) 2, pp. 250-263

Purpose – This purpose of this paper is to evaluate the experiences of public-private partnerships (PPPs) in China … urban rail PPP projects in China and elsewhere. Design/methodology/approach – A case study of the Beijing Metro Line 4 … manage urban rail PPPs. Originality/value – The research presents an original investigation of China’s first urban rail PPP …

Persistent link: https://www.econbiz.de/10014677631

Delivering sustainable communities: a case study in China

Xia, Bo; Wu, Tian; Skitmore, Martin; Chen, Qing; Li, Mei; … - In: Built Environment Project and Asset Management 6 (2016) 3, pp. 253-267

Purpose – China’s accelerated urbanisation leads directly to pressure on the urban environment. The purpose of this … research provide valuable references for developers in the development of sustainable communities in both China and other …

Persistent link: https://www.econbiz.de/10014677729

Benchmarking culture and performance in Chinese organizations

Garg, Rajendar K.; Ma, Jun - In: Benchmarking: An International Journal 12 (2005) 3, pp. 260-274

Purpose – To show differences in organizational performance, management style and systems, resulting from cultural differences in three organizational types: foreign‐owned, joint ventures, and Chinese‐owned and operated. Design/methodology/approach – A survey method was used to assess...

Persistent link: https://www.econbiz.de/10014683277

SWOT analysis for Air China performance and its experience with quality

Ahmed, A.M.; Zairi, M.; Almarri, K.S. - In: Benchmarking: An International Journal 13 (2006) 1/2, pp. 160-173

Purpose – To report on the lessons learned during the implementation of TQM principles in Air China as a response to … total quality management implementation. The use of SWOT analysis was selected in the case of Air China. Findings – Air … China is the largest air carrier in China in terms of traffic volume and company assets. It own most updated fleet and …

Persistent link: https://www.econbiz.de/10014683306

The status and development of logistics cost management: evidence from Mainland China

Song, Hua; Wang, Lan - In: Benchmarking: An International Journal 16 (2009) 5, pp. 657-670

China and identify factors impacting on the effectiveness of LCM. Design/methodology/approach – The questionnaire …‐based survey is conducted in Mainland China. To analyze the status quo of LCM in Mainland China, the paper takes two nonparametric … without attaching importance to LCM. Findings – The difficulties of LCM in China is as follows: first, there is a lack of …

Persistent link: https://www.econbiz.de/10014683454

Applying structuration theory to the benchmarking analysis

Gao, Ping; Hua Li, Jing - In: Benchmarking: An International Journal 17 (2010) 2, pp. 253-268

telecommunications industry of China. Findings – The case study demonstrates structuration theory is a useful tool for the benchmarking … analysis. It is found that China's telecommunications industry has transformed by stages and undergone several benchmarks. The … specific social and technological elements of China have determined the formulation of its national telecommunications …

Persistent link: https://www.econbiz.de/10014683475

Eco‐design planning in a Chinese telecommunication network company

Zhu, Qinghua; Liu, Qing - In: Benchmarking: An International Journal 17 (2010) 3, pp. 363-377

Purpose – This paper aims to develop a framework for Chinese telecommunication network companies on how to implement eco‐design by benchmarking its parent foreign company. Design/methodology/approach – A case study approach is used to study key aspects for eco‐design planning in Alcatel...

Persistent link: https://www.econbiz.de/10014683480

Spare parts logistics for the Chinese market

Gebauer, Heiko; Kucza, Gunther; Wang, Chunzhi - In: Benchmarking: An International Journal 18 (2011) 6, pp. 748-768

spare parts logistics in China are rather rare. The absence of spare parts logistics concepts for China is surprising, since … order to gain a better understanding of spare parts logistics in China. By reviewing the first benchmarking findings with a … spare parts logistics should be organized in China. Findings – The paper attempts to provide a better understanding of the …

Persistent link: https://www.econbiz.de/10014683540