The traditional soft set is a mapping from a parameter set to family of all crisp subsets of a universe. Molodtsov introduced the soft set as a generalized tool for modelling complex systems involving uncertain or not clearly defined objects. In this paper, the notion of neutrosophic soft set is reanalysed. The novel theory is a combination of neutrosophic set theory and soft set theory. The complement, “and”, “or”, intersection and union operations are defined on the neutrosophic soft sets. The (...) neutrosophic soft relations accompanied with their compositions are also defined. The basic properties of the neutrosophic soft sets, neutrosophic soft relations and neutrosophic soft compositions are also discussed. (shrink)

This eighth volume of Collected Papers includes 75 papers comprising 973 pages on (theoretic and applied) neutrosophics, written between 2010-2022 by the author alone or in collaboration with the following 102 co-authors (alphabetically ordered) from 24 countries: Mohamed Abdel-Basset, Abduallah Gamal, Firoz Ahmad, Ahmad Yusuf Adhami, Ahmed B. Al-Nafee, Ali Hassan, Mumtaz Ali, Akbar Rezaei, Assia Bakali, Ayoub Bahnasse, Azeddine Elhassouny, Durga Banerjee, Romualdas Bausys, Mircea Boșcoianu, Traian Alexandru Buda, Bui Cong Cuong, Emilia Calefariu, Ahmet Çevik, Chang Su Kim, Victor (...) Christianto, Dae Wan Kim, Daud Ahmad, Arindam Dey, Partha Pratim Dey, Mamouni Dhar, H. A. Elagamy, Ahmed K. Essa, Sudipta Gayen, Bibhas C. Giri, Daniela Gîfu, Noel Batista Hernández, Hojjatollah Farahani, Huda E. Khalid, Irfan Deli, Saeid Jafari, Tèmítópé Gbóláhàn Jaíyéolá, Sripati Jha, Sudan Jha, Ilanthenral Kandasamy, W.B. Vasantha Kandasamy, Darjan Karabašević, M. Karthika, Kawther F. Alhasan, Giruta Kazakeviciute-Januskeviciene, Qaisar Khan, Kishore Kumar P K, Prem Kumar Singh, Ranjan Kumar, Maikel Leyva-Vázquez, Mahmoud Ismail, Tahir Mahmood, Hafsa Masood Malik, Mohammad Abobala, Mai Mohamed, Gunasekaran Manogaran, Seema Mehra, Kalyan Mondal, Mohamed Talea, Mullai Murugappan, Muhammad Akram, Muhammad Aslam Malik, Muhammad Khalid Mahmood, Nivetha Martin, Durga Nagarajan, Nguyen Van Dinh, Nguyen Xuan Thao, Lewis Nkenyereya, Jagan M. Obbineni, M. Parimala, S. K. Patro, Peide Liu, Pham Hong Phong, Surapati Pramanik, Gyanendra Prasad Joshi, Quek Shio Gai, R. Radha, A.A. Salama, S. Satham Hussain, Mehmet Șahin, Said Broumi, Ganeshsree Selvachandran, Selvaraj Ganesan, Shahbaz Ali, Shouzhen Zeng, Manjeet Singh, A. Stanis Arul Mary, Dragiša Stanujkić, Yusuf Șubaș, Rui-Pu Tan, Mirela Teodorescu, Selçuk Topal, Zenonas Turskis, Vakkas Uluçay, Norberto Valcárcel Izquierdo, V. Venkateswara Rao, Volkan Duran, Ying Li, Young Bae Jun, Wadei F. Al-Omeri, Jian-qiang Wang, Lihshing Leigh Wang, Edmundas Kazimieras Zavadskas. (shrink)

In order to facilitate cooperation to solve problems within a nation-state, a new approach which conceptualizes citizenship in terms of shared fate has been promoted to potentially ameliorate the tensions identified between civic liberty and solidarity. Proponents of an emphasis on shared fate frame it not in terms of a particular shared national identity, but in terms of participation in the shared project of the nation-state. The approach of singular shared fate rightly emphasizes the urgency of finding a common ground (...) for people to cultivate obligations to others and achieve sincere cooperation in a society. Unfortunately, in some cases it leaves room for some people to undermine the common ground and its good intention, however, as the promotion of a view of singular shared fate risks producing a hegemonic singular nation building project and predesigning an agreement before a truly inclusive and just dialogue among relevant stakeholders proceeds. To make the good intentions of the notion of shared fate realizable, a modification is explored, in recasting the concept of singular “shared fate” to plural “shared fates”. Given the situation that people in societies have the plural shared fates de facto, the view of plural shared fates recognizes that people will reject any singular substantial nation building project that has a predesigned direction. In current, divided societies, acknowledging multiple fates at the beginning, rather than predesigning a singular fate, can better provide a platform for all stakeholders to discuss their obligations to others toward sincere cooperation through equal co-construction of what is shared and what is not shared. To enhance civic education in a multicultural society, we suggest that complementing the concept of singular “shared fate” with a recognition of the value of plural “shared fates” can provide a context for all people to work together towards a more inclusive and just future. (shrink)

Bioethics is a subject far removed from the Chinese, even from many Chinese medical students and medical professionals. In-depth interviews with eighteen physicians, patients, and family members provided a deeper understanding of bioethical practices in contemporary China, especially with regard to the doctor-patient relationship (DPR) and informed consent. The Chinese model of doctor-family-patient relationship (DFPR), instead of DPR, is taken to reflect Chinese Confucian cultural commitments. An examination of the history of Chinese culture and the profession of medicine in China (...) is used to disclose the deep roots of these commitments. The author predicts that the DFPR model will further develop in China but that it will maintain its Chinese character. (shrink)

: Nguyen Trai is a man with a great personality in Vietnam. He has morality, culture, pure soul, and profound wisdom of all times. Nguyen Trai lived in the 15th century in a feudal society with many changes. The paper studied Nguyen Trai’s philosophical thoughts to help develop a prosperous and happy country using the nation’s traditional cultural values. The article uses the methodology of dialectical materialism as a general principle and a specific historical principle to evaluate Nguyen Trai’s benevolence (...) and righteousness in terms of compassion, justice, and management, associated with the interests of the people, the community, and society. The article also uses analytical and synthesis methods to highlight the content of benevolence and righteousness in the cultural tradition of the Vietnamese nation today. The Covid-19 pandemic had affected the world in general and Vietnam in particular. So Nguyen Trai’s thought culture is powerfully and effectively prompt in responding to the Covid-19 pandemic in Vietnam and other countries today. In this article, Nguyen Trai’s benevolence and righteousness fairness clearly define the responsibility of the state and the obligation of citizens to promote the traditional cultural values of the nation. Resumo: Nguyen Trai foi um grande filósofo patriótico vietnamita, uma das maiores personalidades de todos os tempos. Ele viveu no século XV; seus pensamentos se tornaram um grande exemplo de ética, cultura, alma e sabedoria vietnamitas. O artigo estudou os pensamentos filosóficos de Nguyen Trai, para ajudar a desenvolver um país próspero e feliz, usando os valores culturais tradicionais da nação. O texto utiliza a metodologia do materialismo dialético como princípio geral e como princípio histórico específico, a fim de avaliar a benevolência e a retidão de Nguyen Trai, em termos de compaixão, justiça e gestão, associadas aos interesses do povo, da comunidade e da sociedade. O artigo também usa métodos analíticos e de síntese, para destacar o conteúdo de benevolência e retidão, na tradição cultural da nação vietnamita hoje. A pandemia de Covid-19 afetou o mundo, em geral, e o Vietnã, em particular. Portanto, a cultura de pensamento de Nguyen Trai é poderosa e eficaz na resposta à pandemia de Covid19, no Vietnã e em outros países, na atualidade. Neste estudo, a benevolência e a justiça de Nguyen Trai definem claramente a responsabilidade do Estado e a obrigação dos cidadãos de promover os valores culturais tradicionais da nação. (shrink)

Among contemporary liberal political theorists in the West, there appears to be a standoff between two camps. One camp promotes tighter social bonds through collective responsibility and patriotic fellow-feeling while the other insists on the need for relaxed social bonds through respect for individual freedom. This essay shows how two Vietnamese thinkers—Ho Chi Minh (1872–1969) and Nguyen Manh Tuong (1909–1997)—can help move this intractable debate about collective responsibility and individual freedom beyond statements of principle to a more pragmatic discussion of (...) what should be done to maintain a healthy polity. They present an alternative to the static standoff, arguing that dynamic oscillation between two activities can forge national fraternal solidarity while also respecting individual freedom when the needs arise: ‘criticism and self-criticism' which tightens social bonds, and ‘liberal self-exploration' which relaxes social bonds. (shrink)

Motivated by the increasing economic significance of investment advisory industries and the prevalence of wrongdoing in financial planning services, we examine whether, and to what extent, employee misconduct is shaped by their local corruption culture. Using novel data of more than 4.7 million adviser-year observations of financial advisers and the Department of Justice’s data on corruption, we find that financial advisers and advisory firms located in areas with higher levels of corruption are more likely to commit misconduct. These results hold (...) for both individual advisor and firm level analyses and are robust to the use of various fixed effects, model specifications, proxies for corruption and misconduct, and an instrumental variable approach. Using the passage of the Dodd-Frank Whistleblower Provision, which provides incentives for reporting corruption incidences and thereby reduces the incentives for fraud, we find that the relation between local corruption culture and adviser misconduct is attenuated after the provision enacted by the SEC. Overall, our study highlights the externalities of corruption culture on individual ethics and the essential role of whistleblowing laws in reducing corruption-prone norms. (shrink)

This study conducts a corpus-assisted discourse study of the representations of post-colonial Hong Kong in The Times over the past 20 years. The primary purpose is to reveal its preferential ways of representing Hong Kong and explicate the intricate relations between language use and the historical and socio-political contexts. Through an integration of the methods and theories associated with critical discourse analysis and corpus linguistics, this study conducts both synchronic and diachronic analyses of the representations of Hong Kong from 1997 (...) to 2017. The findings suggest that The Times’ representations of Hong Kong tend to be crisis- and conflict-oriented. While evoking constant fear about the future of Hong Kong, it still suggests that it is Britain’s duty and moral obligation to protect the former British colony. The same trend can also be identified in The Times’ representations of the mass protests against the proposed extradition bill in 2019. (shrink)

This article aims to provide a comprehensive and systematic understanding of the awareness of both officials and the public regarding the government's people's mobilization work (PMW) in Dong Nai province today. People's mobilization efforts have garnered significant attention from multiple sectors, yet it is crucial to examine the perspectives of both government officials and ordinary citizens. The research focuses on identifying the levels of awareness, understanding, and engagement of these groups in relation to the government's PMW policies and strategies. By (...) doing so, the study will delve into how effectively these efforts have been communicated, understood, and applied by both officials who implement policies and the public who are the target of these efforts. In addition, the article explores the challenges and successes of PMW in the province, aiming to pinpoint areas where improvements are needed to enhance collaboration between the government and the people. By offering a multidimensional perspective, the study contributes to the academic discourse on PMW while addressing practical issues surrounding the implementation of these strategies. The findings are expected to not only shed light on the current state of public awareness but also to provide policymakers with insights to refine their approach, thereby strengthening the relationship between government efforts and public participation in Dong Nai province. (shrink)

Dubljević et al. (2022) argue that neuroethics has a socio-political role that can “(1) serve to clarify and resolve conflicts, (2) orient the public with regards to the moral status of neurotechno...

In recent years, supply chain finance is exploited to solve the financing difficulties of small- and medium-sized enterprises. SME credit risk assessment is a critical part in the SCF system. The diffusion of SME credit risk may cause serious consequences, leading the whole supply chain finance system unstable and insecure. Compared with traditional credit risk assessment models, the supply chain relationship, credit condition of SME, and core enterprises should all be considered to rate SME credit risk in SCF. Traditional methods (...) mix all indicators from different index systems. They cannot give a quantitative result on how these index systems work. Furthermore, traditional credit risk assessment models are heavily dependent on the number of annotated SME data. However, it is implausible to accumulate enough credit risky SMEs in advance. In this paper, we propose an adaptive heterogenous multiview graph learning method to tackle the small sample size problem for SMEs’ credit risk forecasting. Three graphs are constructed by using indicators from supply chain operation, SME financial indicator, and nonfinancial indicator individually. All the graphs are integrated in an adaptive manner, providing a quantitative explanation on how the three parts cooperate. The experimental analysis shows that the proposed method has good performance for determining whether SME is risky or nonrisky in SCF. From the perspective of SCF, SME financing ability is still the main factor to determine the credit risk of SME. (shrink)

In recent years Vietnam has experienced a high sex ratio at birth SRB) amidst rapid socioeconomic and demographic changes. However, little is known about the differentials in SRB between maternal socioeconomic and demographic groups. The paper uses data from the annual Population Change Survey (PCS) in 2006 to examine the relationship of the sex ratio of the most recent birth with maternal socioeconomic and demographic characteristics and the number of previous female births. The SRB of Vietnam was significantly high at (...) 111.4 (95% CI 109.7–113.1) for the period 1st April 2000 to 31st March 2006. Multivariate analysis reveals that sex of the most recent birth is strongly related with the number of previous female births. This association is consistent across different socioeconomic and demographic groups of women. Given the high SRB in Vietnam, further research into the reasons for high SRB in these groups is required, as are intervention programmes such as those raising the public awareness of its negative consequences. © Cambridge University Press, 2010. (shrink)

During the last two decades Confucian heritage culture countries have widely promoted teaching and learning reforms to advance their educational systems. To skip the painfully long research stage, Confucian heritage culture educators have borrowed Western philosophies and practices with the assumption that what has been done successfully in the West will produce similar outcomes in the East. The wide importation of cooperative learning practices to Confucian heritage culture classrooms recently is an example. However, cooperative learning has been documented in many (...) studies not to work effectively in Confucian heritage culture classrooms. The reason is that the educators often impose this instructional method on the students without a careful consideration of its appropriateness in the socio-cultural context of Confucian heritage culture countries. This procedure is not effective and professional because learning does not stand alone. Rather, it is shaped and influenced by other factors including teaching methods, learning tasks, assessment demands, workload and the learning culture of students in the local context. For cooperative learning to work effectively in Confucian heritage culture classrooms, reformers need to consider the importation of this approach in line with a careful examination of all supports and constraints that affect those factors that are associated with learning. The volume provides an applied theoretical framework and culturally appropriate and practical instructions that could assist Confucian heritage culture educators and teachers to address various factors at multiple levels in order to optimize success in importing cooperative learning to their classrooms. Overall, it provides strategies to assist Confucian heritage culture teachers to change their teaching practices, redesign lessons plans, design assessment methods, and organize learning activities in a manner that can influence Confucian heritage culture students to shift from employing teacher-centered learning approaches to cooperative learning. (shrink)

ABSTRACTAdults perceive emotional expressions categorically, with discrimination being faster and more accurate between expressions from different emotion categories than between two stimuli from the same category. The current study sought to test whether facial expressions of happiness and fear are perceived categorically by pre-verbal infants, using a new stimulus set that was shown to yield categorical perception in adult observers. These stimuli were then used with 7-month-old infants using a habituation and visual preference paradigm. Infants were first habituated to an (...) expression of one emotion, then presented with the same expression paired with a novel expression either from the same emotion category or from a different emotion category. After habituation to fear, infants displayed a novelty preference for pairs of between-category expressions, but n... (shrink)

Harcourt argues that in clinical contexts, children and young people with mental health illness can experience epistemic, specifically testimonial, injustice when their perspectives are unjustifiably discounted by health service providers.1 Our goal in this commentary was to illustrate how caregivers, a critical component of CYP treatment triad, can also engage in testimonial injustice towards CYP patients. Testimonial injustice occurs when one suffers a credibility deficit and that credibility deficit is based on prejudice.2 Harcourt expands Fricker’s account of testimonial injustice by (...) arguing that for CYPs, the credibility deficits attributed to them by clinicians, for example, may result from epistemic arrogance in that CYPs are viewed as having unreliable knowledge about their condition. Harcourt writes: ‘Being a CYP is treated as a heuristic for epistemic unreliability across a wide range of domains’, including clinical settings. Harcourt’s expansion of Fricker’s account thus includes epistemic arrogance as an alternative necessary condition, in addition to prejudice, to apply the concept of testimonial injustice. We think Harcourt’s argument can also be extended to caregivers, who are central to the CYP treatment triad. We illustrate how this may be the case by drawing from research we conducted to understand the perspectives of clinicians and prospective families, both caregivers and paediatric patients with obsessive–compulsive disorder about the possibility of …. (shrink)

The relationship between greenwashing and visitors' green behavior remains an under-researched topic in the tourism and hospitality literature, despite evidence of the harmful effect of greenwashing on the reputation and competitive advantage of organizations. This study extends attribution theory into the green context to develop a research framework for investigating the interrelationship between greenwashing, green trust, and green word-of-mouth (WOM), especially the roles of green trust and connectedness to nature. We conducted a survey of 289 visitors staying in four- and (...) five-star hotels in Vietnam. The findings indicated that hotels should avoid greenwashing due to its negative impact on visitors' green trust and green WOM. Moreover, the study found that greenwashing had an indirect and negative influence on green WOM based on visitors' green trust. Importantly, the research revealed the value of connectedness in moderating green attitudes and behaviors among visitors. (shrink)

Based on a case that happened in 2001 in China, the author wants to show the ethical and legal issues arising from a woman's wish, which should be her basic right to have a child by assisted reproduction technology. This paper attempts to analyse if there is some relationship between bioethics and happiness, and to find if there is some reason that bioethics should provide help for those whoever need it. The case is about a woman whose husband was sentenced (...) to death, she applied to court to allow her to have a child for her husband by artificial insemination of her husband. The conclusion of paper is that there is no direct relationship between bioethics and happiness, virtue and vice of bioethics not only depends on its moral background, but also the legal system, social psychology and other social circumstances. (shrink)

Existing studies have highlighted the importance of informal safety communication among workers at construction sites. However, there is still a lack of empirically tested theoretical models with valid and reliable scales for describing and measuring construction workers’ informal safety communication. Accordingly, this study aimed to fill this need by developing an instrument to assess the communication performance of construction workers. Four stages of scale development were described: construct formation, item generation, factor extraction through the exploratory factor analysis, and scale assessment (...) through the confirmatory factor analysis. Using questionnaire data drawn from construction workers in China, the CWISC was verified to be a three-dimensional construct including citizenship safety communication, self-needed safety communication, and participatory safety communication. The corresponding CWISC scale with 12 items was shown to have acceptable internal consistency reliability, as well as content, convergent, and discriminant validity. The CWISC scale could serve as an instrument to assess and identify the weaknesses in informal safety communication performance of construction workers. In turn, this information could help supervisors implement appropriate management practices to those workers to enhance workplace informal safety communication. Related studies taking a multidimensional CWISC into account were expected to be carried out. (shrink)

A decrease in cortical excitability tends to be easily followed by an increase induced by external stimuli via a mechanism aimed at restoring it; this phenomenon is called “homeostatic plasticity.” In recent years, although intervention methods aimed at promoting motor learning using this phenomenon have been studied, an optimal intervention method has not been established. In the present study, we examined whether subsequent motor learning can be promoted further by a repetitive passive movement, which reduces the excitability of the primary (...) motor cortex before motor learning tasks. We also examined the relationship between motor learning and the brain-derived neurotrophic factor. Forty healthy subjects participated. Subjects were divided into two groups of 20 individuals each. The first group was assigned to perform the motor learning task after an intervention consisting in the passive adduction–abduction movement of the right index finger at 5 Hz for 10 min, while the second group was assigned to perform the task without the passive movement. The motor learning task consisted in the visual tracking of the right index finger. The results showed that the corticospinal excitability was transiently reduced after the passive movement in the RPM condition, whereas it was increased to the level detected in the control condition after the motor learning task. Furthermore, the motor learning ability was decreased immediately after the passive movement; however, the motor performance finally improved to the level observed in the control condition. In individuals carrying the Val/Val genotype, higher motor learning was also found to be related to the more remarkable changes in corticospinal excitability caused by the RPM condition. This study revealed that the implementation of a passive movement before a motor learning tasks did not affect M1 excitatory changes and motor learning efficiency; in contrast, in subjects carrying the Val/Val polymorphism, the more significant excitatory changes in the M1 induced by the passive movement and motor learning task led to the improvement of motor learning efficiency. Our results also suggest that homeostatic plasticity occurring in the M1 is involved in this improvement. (shrink)

This study examines the hypothesis that the stopping rule-a traditional postnatal sex selection method where couples decide to cease childbearing once they bear a son-plays a role in high sex ratio of last births (SRLB). The study develops a theoretical framework to demonstrate the operation of the stopping rule in a context of son preference. This framework was used to demonstrate the impact of the stopping rule on the SRLB in Vietnam, using data from the Population Change Survey 2006. The (...) SRLB of Vietnam was high at the level of 130 in the period 1970-2006, and particularly in the period 1986-1995, when sex-selective abortion was not available. Women were 21% more likely to stop childbearing after a male birth compared with a female birth. The SRLB was highest at parity 2 (138.7), particularly in rural areas (153.5), and extremely high (181.9) when the previous birth was female. Given the declining fertility, the stopping rule has a potential synergistic effect with sex-selective abortion to accentuate a trend of one-son families in the population. (shrink)

Natural disaster events such as drought affect the broader economy and inflict adverse consequences for firms because of spill-over effects in an integrated economy. Contrary to the expectation that firms would engage in higher levels of corporate tax avoidance strategies when they experience a negative cash flow shock, we document consistent evidence that firms engage in less corporate tax avoidance when their headquarter states experience drought. Reduced tax avoidance is more pronounced among firms with higher CSR performance and among firms (...) operating in states that experience a GDP decline. Collectively, the findings of our study demonstrate prosocial and ethical behavior of U.S. firms when they experience natural disaster events. (shrink)

The term “dao” (道) has been playing the theoretically paradigmatic role in almost all East Asian philosophies, religions, and cultures. The meanings of the term “dao” in the Dao De Jing and other ancient East Asian texts have remained hermeneutically problematic up to this point in time. This article argues that one of the main causes of this hermeneutical problematic is the failure to establish a theoretically formal typology of the “dao.” It further suggests that a hermeneutically disciplined reading of (...) the 76 uses of the term “dao” in the Dao De Jing accomplishes two important goals: (1) it demonstrates that a typological approach may enhance an understanding of the Laoian Dao, and (2) it provides some good data to begin reconstructing such a theoretically formal dao-typology. (shrink)

This essay explores numerous and complicated naturalized epistemology against the background of pragmatism. We distinguish three programmes of naturalized epistemology: strong, moderate, and weak. By considering commitments of pragmatism on which different programmes depend, we point out the close-knit relationship between pragmatism and naturalized epistemology. We also illustrate the essential origin of today's controversy over naturalized epistemology and predict the uptrend of naturalized epistemology.

Intertemporal decision-making is important for both economy and physical health. Nevertheless, in daily life, individuals tend to prefer immediate and smaller rewards to delayed and larger rewards, which is known as delay discounting (DD). Episodic future thinking (EFT) has been proven to influence DD. However, there is still no inconsistent conclusion on the effect of negative EFT on DD. Considering the perceived controllability of negative EFT may address the issue (Controllability refers to the extent to which progress and result of (...) an event could be controlled by ourselves). In the current study, we manipulated EFT conditions (baseline, neutral EFT, negative-controllable EFT and negative-uncontrollable EFT), delayed time (i.e. 1 week, 1 month, 3 months, 6 months, 1 year and 3 years) and reward magnitude (small, large). We mainly found that when experiencing negative-uncontrollable EFT compared to negative-controllable EFT in the delayed time of 6 months with large rewards, individuals chose more delayed rewards, suggesting that negative-uncontrollable EFT effectively reduced DD under conditions of both large-magnitude reward and longer delayed time. The current study provides new insight for healthy groups on optimising EFT. In that case, individuals are able to gain long-term benefits in financial management and healthcare. (shrink)

Previous studies have shown that sibling conflicts are detrimental to physical and psychological development, as well as long-term human development. Although many studies have discovered relations between parenting style and sibling conflicts, these findings were contentious and did not provide a universal solution. Therefore, the meta-analysis was used as the method to determine the nature and magnitude of the relationships. There were a total of 14,356 participants in the 16 included studies, from which 55 effect sizes were extracted. According to (...) the overall meta-analysis results, authoritative parenting did have the potential to reduce sibling conflicts. Neglectful, inconsistent, indulgent, and authoritarian parenting styles were related to sibling conflicts in a positive way. Moreover, the study investigated the effectiveness of several moderator variables, such as children’s gender, age, region, outcome measure, and publication year. The research indicates that authoritative parenting is a protective factor of sibling conflicts. Moderator analyses found that gender, age, region, outcome measure, and publication year played moderating roles in the relationships. Finally, research limitations in the current study and expectations for future research, as well as theoretical contributions and implications for parenting practice, were presented.Systematic review registration[https://inplasy.com/inplasy-2022-8-0020/], identifier [INPLASY202280020]. (shrink)

This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of audit services differs between female and male audit partners. We find that the improvement of audit quality is more pronounced for female audit partners than male partners after Rule 3211 adoption. Female audit partners are also associated with higher increases in fees and report lags than male counterparts after the adoption of Rule 3211. Further, we find that the presence of female CFOs attenuate the (...) audit fees and report lag increases in the post-adoption periods. Overall, our findings confirm the importance of the gender effect on audit outcomes, which needs further consideration by standard setters. Our study also provides empirical evidence of the benefits of gender equality in the workplace. (shrink)