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Chinese cultural conservatism used to participate in shaping the course of modernization to a large extent. In this paper, I aim to describe a hidden lineage of Chinese cultural conservatism of the twentieth century that is still alive and appears to be more and more influential in mainland China. Relying on several ideas developed by Neo-Confucians of the early twentieth century, Gan Yang's paper in 2007 represented a contemporary revival of Chinese cultural conservatism. More importantly, in recent years, this kind of revival of conservative discourse went through another big change, which not only matters to the self-underpinning of the legitimate basis of the current regime, but also combined with the political conservations related to the Hong Kong protest of 2019–2020 explains why this country is so ideologically different from the West. [ABSTRACT FROM AUTHOR]

Although the ideology of pro-work conservatism prevails in East Asia, scholars have largely overlooked its discursive construction in media communication from a linguistic perspective. This paper examines the discursive construction of pro-work conservatism in 3,000 Weibo posts with the most "likes" in response to China's implementation of the three-child policy. Using the sociosemantic approach as an analytic framework, the paper finds that three dominant themes underpin the discourse of pro-work conservatism: women's sacrifice in the labour market, the high cost of raising children, and gender-essentialist norms. This discourse is articulated in the posts via a number of discursive strategies, including authorization, morality, and rationalisation. This paper sheds light on the influence of the one-child policy and the awakening of feminist consciousness in the new era and highlights the implications of language use in shaping gender-role ideologies to influence public perception. [ABSTRACT FROM AUTHOR]

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This paper discusses the biography, thought, and works of Li Ruqian (1852-1909). He was appointed Consul in Kobe 1882-84, during which period he studied the political institutions and culture of Meiji Japan and the West, eventually translating Washington Irving’s biography of George Washington into Classical Chinese, a book which exercised a great influence on late Qing reformers. Li’s literary theory strongly emphasized the importance of originality. He also cultivated a style that was simpler and closer to spoken Chinese than many of his contemporaries. He eventually espoused a thoroughgoing reform of Chinese government and society. He abandoned the idea of the centrality of Chinese culture for a worldview of cultural relativity in which all cultures of the world are viewed as equally valid. After his return to China Li became even more involved in reform activities, but soon he became almost totally alienated from Chinese society and even began expressing strong doubts about the whole tradition of classical writing. In his poems and prose works, he warned Chinese intellectuals to abandon their smug conservatism and adapt to the new world or perish, making fun of his own society in biting satirical pieces that remind one of the writings of Lu Xun’s May Fourth era. Li Ruqian may, indeed, be the first Chinese author to develop the idea of Chinese inadequacy and guilt which is so common in the literature of the next century. [ABSTRACT FROM AUTHOR]

This paper makes a parallel reading of two recent urban protest movements: the 2013 Istanbul Gezi Park Movement (GPM) and the 2014 Hong Kong Umbrella Movement (UM). As regional centers at both ends of Asia, Istanbul and Hong Kong might at fırst sight appear to be incongruent cities for comparison. Istanbul’s recent past has been defined by contrasting opinions about the city’s post-imperial identity, while Hong Kong’s recent past has been shaped by competing visions around the city’s post-colonial status. Directing attention to the striking parallels between the GPM and UM in terms of the nature of the events themselves, the profile of the participants and opponents, the government response that they received, and the cultural sensitivities concerning the questions of belonging and identity that they rekindled, the paper argues that comparative studies of the new urban protest movements would provide significant insights for discerning the dynamics of emerging illiberal democracies across the world. [ABSTRACT FROM PUBLISHER]

This study focuses on exploring the factors influencing why companies engage in greenhushing decisions in the cultural backgrounds of China and Republic of Korea. Structural equation modeling analysis indicates that in these two countries, reputational risk not only directly leads to corporate greenhushing behavior, but also exerts its influence through conservatism as a mediating factor. Reputational risk causes companies to exhibit conservatism, which in turn leads to the adoption of greenhushing behavior. Furthermore, tests for moderation effects revealed that, in the Chinese sample data, a transparent information disclosure mechanism has the ability to mitigate the impact of reputational risk on corporate greenhushing behavior, as well as to alleviate the influence of conservatism on corporate greenhushing behavior. In the South Korean sample data, a transparent information disclosure mechanism can moderate the impact of reputational risk on conservatism and corporate greenhushing behavior. Finally, the fsQCA method is tested to derive the different configurations and pathways that lead to the strong emergence of greenhushing behavior in companies in China and Republic of Korea, as well as to identify the most influential pathways. This study provides substantial theoretical support for further exploration of the causal mechanisms of corporate greenhushing behavior and promotion of cross‐cultural comparisons and learning in the international environmental management field. In addition, provides rich empirical support and theoretical guidance for corporate environmental management decision‐making and policy formulation. The findings highlight the further standardization and strengthening of transparent information disclosure mechanisms will be an important direction for future environmental policy development. [ABSTRACT FROM AUTHOR]

This paper examines China's securities market reactions to publication of the audits of state-owned companies. The impact of audit reports on accounting conservatism is also discussed. Recommendations are made for improving the current system. [ABSTRACT FROM AUTHOR]

Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct measure of entrenchment and alignment between shareholders and managers. We argue and find that the ethical effect of management ownership differs significantly in firms with different ultimate controlling shareholders. Specifically, management ownership in non-state-owned enterprises (NSOEs) has an alignment effect, while management ownership has less of an alignment effect in state-owned enterprises than in NSOEs. These results show that the ethical consequences of management ownership are moderated by the nature of ultimate controlling ownership. [ABSTRACT FROM AUTHOR]

基于当代中国社会的道德文化语境, 本文重新反省了近代百余年来中国现代化进 程中道德文化传统的蝉脱与嬗变, 以及隐含在这一脱变过程中的中国现代性与中国道 德文化传统之间的复杂关系, 推导并论证了这样一个基本学术判断: 即近世中国企图 脱出传统道德文化的自由与保守之两分, 表明了“传统之后”的中国道德文化陷入了 摆脱传统与持守传统的两难纠结, 而最终的结果看似已然超乎“传统之外”, 实则仍 然在“传统之中”, 只不过社会主义新道德以革命性变革的方式, 在近代百年的“诸 神论战”中脱颖而出, 成为现代中国的主流道德文化。然而. 她并非超脱于“传统之 外”的纯粹异物, 而是且只能是中国道德文化传统和中国现代性的新的延展, 仍然是 漫长、深厚、连贯的中国道德文化传统的“变体链”。 关键词: 道德文化 现代性 传统之后 传统之中 传统之外 This paper reexamines the metamorphosis of China’s moral and cultural traditions in the course of modernization over the last hundred years and the complex relationship between Chinese modernity and the moral and cultural traditions latent in this metamorphosis, in the context of contemporary China. We deduce and demonstrate the following basic conclusion: modern China’s attempt at resolving the dichotomy of liberalism and conservatism of moral cultural traditions shows that the country’s post-tradition ethical culture faces the dilemma of whether to hold on to tradition or abandon it. However, the final result may be that modern China is still “within tradition” rather than “outside tradition.” The only difference is that new socialist morality has risen dramatically to prominence out of intellectual debates in the last century and has become the mainstream moral culture of modern China. However, this does not represent something that is purely alien or “outside tradition,” but rather a new stage in the development of Chinese moral tradition and Chinese modernity; it is still part of the chain of transmitted variants in China’s long, profound and continuous moral cultural tradition. [ABSTRACT FROM AUTHOR]

This paper focuses on a pervasive strand of thinking on women's public education during the last years of the Qing and early years of the Republic which sought to reconfigure traditional virtues and skills in the cause of family harmony, social order and national prosperity. A study of this 'modernising conservative' discourse on women's education and its critique of the behaviour and attitudes of female students also provides an insight into how female students themselves responded to the new educational opportunities available to them. [ABSTRACT FROM AUTHOR]

This article examined the relationship between ideology and conspiratorial thinking and the related mediating effect of ingroup favoritism in a non-Western society. We investigated patriotism and nationalism as two favorable orientations toward national ingroups. We also examined their relationship with the general conspiracy mentality and the specific conspiracy beliefs that have emerged during the COVID-19 pandemic. The results revealed that conservative ideology was associated with conspiratorial beliefs in China regardless of the specific conspiracy theories related to ingroups or outgroups, which indicates such tendencies may exist universally across cultures. Patriotism was not associated with conspiracy theories about the origin of COVID-19, whereas nationalism was negatively associated with the conspiracy theories about China (an ingroup) and positively associated with conspiracy theories about the US (an outgroup). Moreover, nationalism mediated the relationship between ideology and specific conspiracy beliefs during the pandemic. The general conspiracy mentality did not predict conspiracy theories about the origin of COVID-19. The results indicate that believing conspiracy theories is not only the result of a stable conspiracy mentality but is also influenced by ideology and intergroup relations. [ABSTRACT FROM AUTHOR]

Aim: The introduction of alien species may be influenced by the phylogenetic structure of the native assemblage, while at the same time altering that structure. Understanding these effects sheds light on both the factors influencing naturalization of introduced species and their impacts. Considering regional angiosperm assemblages across China, we ask the following questions: (a) Do geographic patterns and climate relationships of alien species richness and phylogenetic structure mirror those of natives? (b) Has the addition of alien species resulted in stronger phylogenetic clustering as predicted by Darwin's preadaptation hypothesis? (c) To what degree does the answer to these questions depend on phylogenetic scale? Location: China. Time period: Current. Taxon: Angiosperms (flowering plants). Methods: We divided China into 28 province‐level regions and collated native and naturalized alien species lists of angiosperms for each region. For each region, we computed two types of phylogenetic structure metrics [mean phylogenetic distance (MPD) and mean nearest neighbour distance (MNND), and their standardized effect sizes] for the native, alien and combined assemblages, and for angiosperms as a whole, 5 major clades and 10 well‐represented families. We then related these to climatic factors using correlation analyses. Results: Richness of alien angiosperms is highest in regions with species rich and phylogenetically dispersed native assemblages. The standardized effect size of mean phylogenetic distance (MPDses) for aliens was positively correlated with that for natives. The introduction of alien species generally increased phylogenetic clustering of the combined assemblage compared to the natives for large phylogenetic extents, but effects within plant families were mixed. The MPDses was positively correlated with temperature and precipitation for both natives and aliens. Main conclusions The phylogenetic relationships at a lower level of phylogenetic scale may differ substantially from those at a higher level of phylogenetic scale. At the broadest phylogenetic extents, alien species tend to recapitulate the biogeographic patterns of natives, showing similar spatial patterns of species richness and phylogenetic structure, and tending to represent the same major angiosperm clades. This is highly consistent with Darwin's preadaptation hypothesis. Across narrower swaths of the phylogeny, these patterns are less clear, with a substantial number of plant families showing support for the biogeographic barrier hypothesis. [ABSTRACT FROM AUTHOR]

There is a common perception that Chinese students are proficient test takers, but less adept at critical thinking. There is conflicting evidence to support this claim. In this article, the author first briefly traces the development of critical and independent thinking in Chinese history and outlines the situation in Chinese education today. Secondly, he presents his personal experience of encouraging the development of Futures-oriented and critical thinking in a Chinese tertiary education setting, via the creation and teaching of China's first extended Critical Futures Studies courses. The criticality component of the program was modified specifically for the Chinese context. An ethnographic approach is taken in the latter part of this article as the author shares details of that curriculum, as well as successes and shortcomings gleaned from the experience. The purpose of this sharing is to assist other Critical Futures Studies educators in setting up Critical Futures Studies courses in China, or in similar environments where Futures thinking and critical thinking have not been emphasized within the culture and/or educational curricula. The article also posits suggestions on how to develop such programs and related critical thinking processes in broader school curricula. Finally, the author reflects upon his/her role as a critical futurist in China, using Inayatullah's (2018) Causal Layered Analysis. [ABSTRACT FROM AUTHOR]

This paper evaluates the revival of Maoism in China as major factions of the Chinese Communist Party take a conservative turn in ideology and politics. While the changhong ("singing red songs") campaign spearheaded by the ousted party chief of Chongqing, Bo Xilai, has attracted the most attention in and outside of China, power blocs ranging from the Communist Youth League Faction under President Hu Jintao to the Gang of Princelings headed by Vice-President Xi Jinping have also resuscitated different aspects of the teachings and values associated with the Great Helmsman. For this reason, the political demise of Bo does not mean the cessation of the revive-Maoism phenomenon. This study also assesses the impact of the restoration of Maoist norms on aspects of Chinese politics such as the future of political reform. [ABSTRACT FROM AUTHOR]

Globalization has been accompanied by worsening inequality within core countries of global accumulation processes, as exemplified by China and the USA, where income and wealth inequalities have regained the stratospheric heights of the 1920s. In parallel, there are significantly diverging life chances for the rich and the poor. Extreme inequalities are deemed intrinsically toxic due to their potential for the subversion of regulatory and accountability institutions, the corrosion of societal norms, and the quality of democracy. The present conjuncture of crises provides credible evidence that inequality, especially extreme inequality, is not just a contextual feature or a downstream outcome issue, but a crucial upstream, causal factor in the pathology of the financial meltdown. This article introduces contributions elaborating causal pathologies connecting inequality, imbalances and instability, emphasizing the centrality of global interdependence. Beyond surviving the crisis through assorted fiscal stimuli packages of emergency resuscitation and life support, there are deeper structural policy issues to consider. The crisis briefly opened up democratic space for short-term protective, and long-term corrective interventions. However, this space was equally quickly shut down again, as the political and financial establishment resisted yielding permanent ground: witness the return to fiscal conservatism, the revival of the culture of bankers' bonuses, and persisting international divisions over coordinated global action. There is an imperative to regulate rampant and dysfunctional financialization; to cooperate internationally for sustainable balanced economic growth; for an alternative politics to pull back from an inexorable slide into plutocracy, to let the people back in. Otherwise we risk lurching from one crisis episode to another, from tragedy to farce, and back again. [ABSTRACT FROM AUTHOR]

Aim: A predictive understanding of the mechanisms underlying microbial biogeographical patterns is of great interest, particularly with respect to phylogenetic distributions of their ecological adaptations. Here, we test whether phylogenetic information can predict the biogeographical distributions, community assembly and species co‐occurrence of soil archaea. Location: Northern China. Time period: July and August 2017. Major taxa studied: Archaeal communities. Methods: By conducting a large‐scale (transect intervals of 1,257.6 km) study across agricultural field, forest, wetland, grassland and desert biomes, we applied the phylogenetic framework of niche conservatism to investigate archaeal biogeography, community assembly and network topology. We examined the phylogenetic signal based on Blomberg's K to test whether the environmental preference of a given archaeal taxon was related to the phylogeny, corresponding to the degree of phylogenetic conservatism for environmental niches across complex environmental gradients. We evaluated the assembly processes of archaeal communities based on null model and Sloan neutral model analyses. We then explored the major factors that influenced the species coexistence and assembly processes of soil archaeal communities. Results: Soil archaeal taxa exhibited strong climate‐related niche conservatism of ecological preferences. Mean annual precipitation (MAP) had the strongest phylogenetic signal, and this mediated both community assembly processes and species coexistence, with stronger deterministic assembly and less species coexistence in environments with lower precipitation. Phylogenetic diversity was closely linked to the balance of community assembly processes; that is, stochastic assembly processes were dominant in low‐diversity communities, whereas variable selection of deterministic processes promoted high phylogenetic diversity. Main conclusions: We conclude that strong phylogenetic niche conservatism of soil archaea drives their biogeographical distributions. Our findings represent a considerable advance in linking phylogenetic niche conservatism to soil archaeal biogeography, community assembly and species coexistence, and therefore forecasting soil archaeal evolutionary adaptations in response to ongoing environmental changes. [ABSTRACT FROM AUTHOR]

Aim: Insects are the most species‐rich clade in the world, but the broad‐scale diversity pattern and the potential drivers have not been well documented for the clade as a whole. We aimed to examine the relative roles of contemporary and historical climate, niche conservatism, range overlapping, and other environmental factors on geographic patterns of species richness and phylogenetic structure, for insects across China. Location: China. Methods: We collected insect data from 184 nature reserves and examined geographic patterns of species richness and mean root distance (MRD, a metric of the evolutionary development of assemblages) for different biogeographic affinities (Palearctic, Oriental, and widespread species) and for clades originated during the warm and cold geohistorical periods ("warm clades" and "cold clades," respectively). We related richness and MRD to contemporary and historical climate, area, habitat heterogeneity, and human disturbance to evaluate their relative importance. Results: Total species richness revealed a hump‐shaped latitudinal pattern, peaking between 30°~35°N. Richness patterns differed markedly among evolutionary groups: Oriental species richness decreased significantly with higher latitude but Palearctic species increased, while other groups again peaked between 30°~35°N. The range overlapping of different biogeographic groups in midlatitudes may be an important contributor to humped latitudinal richness patterns. MRD was positively related to latitude and increased more rapidly for "warm clades" than "cold clades." Historical climate factors (especially winter coldness) were among the strongest predictors for both richness and phylogenetic patterns, for each evolutionary group, suggesting the strong influence of niche conservatism. Conclusions: The hump‐shaped latitudinal pattern of insect richness in China is mainly shaped by niche conservatism and range overlapping, supplemented by habitat heterogeneity and contemporary climate. The role of niche conservatism and range overlapping may have been overlooked if only total species richness was analyzed, suggesting the importance of examining different evolutionary groups separately. [ABSTRACT FROM AUTHOR]

Purpose: This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach: Using panel data comprising of 28,723 firm years, the authors determine the value relevance of financial information before and after mandatory International Financial Reporting Standards (IFRS) adoption while incorporating the relationship with conditional conservatism. The authors further examined how this relationship varies between state and non-state owned companies. Findings: Conditional conservatism is positively (negatively) related to value relevance prior (post) to mandatory IFRS adoption while it makes no difference as to whether a company is state or non-state owned, as IFRS has a positive and significant effect on value relevance. Conservatism, on the other hand, has a negative and insignificant relationship with market value of both state and non-state owned firms during the pre- and post-IFRS period. Originality/value: By exploring an emerging economy, the authors provide evidence on the variations in value relevance amongst state and non-state owned firms. In particular, the authors establish the positive effect of IFRS on the value relevance of non-state firms as compared to state-owned institutions. [ABSTRACT FROM AUTHOR]

This study examines whether regulatory sanctions have a disciplinary effect on auditors in a large emerging market. Based on the enforcement releases issued by the China Securities Regulatory Commission (CSRC) during 1996-2007, we hypothesize and find that auditors who are sanctioned for failure to detect and report financial statement fraud report more conservatively after the sanction. Our empirical findings specifically suggest that sanctioned auditors issue more going-concern opinions for risky clients after enforcement action than they did before the enforcement action. In contrast, we find no such effect for non-risky clients. Overall, we provide evidence that regulatory sanctions are effective in shaping auditors' behavior when they audit risky clients. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for opportunistic reasons rather than efficiency reasons. Design/methodology/approach – A cross-sectional analysis of data from the period 2002 to 2004 is conducted. Findings – This study provides empirical evidence that firms undertaking asset or equity tunnelling transactions report higher conservatism than firms undertaking other kinds of connected transactions. Further tests document a positive association between accounting conservatism and the private benefits gained by controlling shareholders from asset and equity tunnelling. Originality/value – Contrary to the prevalent view that accounting conservatism signifies better quality accounting and benefits financial statement users, this study shows that accounting conservatism is influenced by institutional factors and the incentives of financial statement preparers. Researchers should exercise caution in interpreting higher accounting conservatism as an indication of better accounting information quality, especially in cross-country research involving different institutions. [ABSTRACT FROM AUTHOR]

Little is known about how the political orientations and party affiliations of ordinary Americans impact their perceptions of China. Based on our surveys, we find that partisanship does indeed impact American views of China. Self-reported “conservatives” perceive significantly greater threat in China’s rise, hold more negative views of the Chinese government, exhibit more prejudice towards the Chinese people, and advocate a much tougher U.S. China policy than self-reported “liberals” do. Republicans perceive significantly greater threat from China and advocate tougher China policies than Democrats do, but party affiliation has a lesser impact on prejudice scores. Regression analyses reveals that education, gender, and age each has an impact on American views of China, but that impact is negligible compared to partisanship. [ABSTRACT FROM AUTHOR]

This study extends Blouin et al. ([BGR] 2007) by providing partner-level evidence regarding the effect of continued auditor-client relationships on financial reporting quality over a three-year post-switch period. Using a sample of forced audit firm changes in China where the identities of leading audit partners are available, we find that, consistent with BGR (2007), clients with greater earnings management activities are more likely to follow their former audit partners to a new audit firm, and aggressive follower clients who are audited by former partners are less likely to report abnormally high earnings management items in the first post-switch year. Moreover, we find that the financial reporting of aggressive follower clients who continue to be audited by former partners becomes significantly more aggressive in the next two postswitch years; while aggressive follower clients who are audited by non-former partners do not exhibit a similar pattern in the three post-switch years. Our findings indicate that the former partner conservatism as suggested by BGR (2007) may be temporary in nature, and former partners may adopt a strategic approach to auditing follower clients to realize the opportunistic benefits of maintaining a close partner-client relationship. [ABSTRACT FROM AUTHOR]

Following its time-honoured ‘great and powerful friends’ foreign policy tradition, Australia has been cultivating close ties simultaneously with the United States and China. Yet, as a rivalry between the two powers apparently looms large, Australia faces an acute dilemma. While the rise of China and the question of Taiwan are often cited as main causes of US–China discord, this article argues that the American neoconservative policy on China, underpinned by a belief in both military strength and moral clarity, is integral to this growing competition and is, by extension, partly responsible for the emergence of Australia's predicament. To avoid such a difficult choice, the article suggests that Australia should strive to curb the policy influence of neoconservatism both in the United States and at home by pursuing a more independent foreign policy, making clear its strategic postures on US–China relations, and helping establish a trilateral strategic forum between Australia, the United States, and China. [ABSTRACT FROM AUTHOR]

Focuses on the life and works of Mou Zongsan and the Contemporary Circumstances of the Ruja. Description that applies equally to groups such as the modern Chinese liberals; Analysis of "My Life at Fifty" essay by Mou Zongsan; Philosophical contents of the essay.

This article examines historical writings of early twentieth-century China from the perspective of the nation. In part one, I compare the historical writings in Guocui xuebao (Journal of National Essence, 1905-1912) and Xueheng (Critical Review, 1922-1933). In current scholarship, historians who published in these two journals are often considered to be cultural conservatives who rejected modernity. To challenge this view, I compare the ways these two groups of historians envisioned post-imperial China. The Guocui historians wanted to win the support of Han Chinese to revolt against the Manchu Dynasty. To achieve this goal, they promoted racial nationalism and defined China as the nation-state of the Han race. In contrast, two decades later, historians associated with Xueheng envisioned China as based on a communal bond developed over centuries of acculturation and socialization. Instead of racial genealogy, they used "culture" (wenhua) to articulate a multi-ethnic identity for twentieth-century Chinese. In part two, I compare the historical writings in Xueheng and Guoxue jikan (National Studies Quarterly, 1923-1952). Although much attention has been paid to Hu Shi's (1891-1962) call for a "reorganization of the nation's past " in Guoxue jikan, not all historical writings published in that journal were iconoclastic in nature. On the contrary, many of them were similar to those printed in Xueheng, particularly in respect to locating the cultural roots of twentieth-century China and combining Chinese learning with Western learning. The main difference between these two groups of historians, I propose, was in their social visions for a pluralistic China rather than their efforts to reorganize the national past. This study calls into question the conventional practice of dividing early-twentieth century Chinese historians into "radicals," "liberals" and "conservatives," based on their iconoclasm or alleged support of Westernization. To be sure, dividing historians neatly into different groups helps to make the picture of twentieth-century Chinese historiography easier to grasp. However, as this study shows, sometimes the "conservatives" could be as revolutionary in their social and political visions as the "radicals," and in many instances it is hard to tell who were more "liberal" in envisioning postimperial China. To fully understand the complexity of the historians' debates, we should avoid simple categories and focus on the social-political implications of historians' narration of the past. [ABSTRACT FROM AUTHOR]

Focuses on the new conservative trend in China. Coexistence of post-structuralism, postmodernism, and postcolonialism; Radical elements of the three schools of contemporary cultural studies; Intellectuals' abandonment of their independent stand; Turning to commercial mass culture.