Two papers completed by Professor Xingqiang Du as the first and corresponding author and signed by Management of Accounting Department of Xiamen University as the first signature unit, have been accepted for publication by the internationally renowned academic journal of Business Ethics in June and September of 2013 respectively. Topics of the two papers are: ⑴ "Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China"; and ⑵ "Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?". After the publication of related paper, “Does Religion Matter to Owner-Manager Agency Costs? Evidence from China” in December 2012 as a solo authorship, these are the second and third papers of Professor Xingqiang Du accepted by Journal of Business Ethics in this field of "informal institutional arrangements, religious and corporate behavior". Journal of Business Ethics is one of Department of Financial Times 45 Journals (ie FT45, Tier 1 Journal) and Business Week 20 Journals (ie BW20, 1 Journal Tier), and it has an important impact in the assessment of the International Business School.
The paper, "Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China", researched whether and how religion (Buddhism and Taoism ) affects the corporate charitable giving decisions using empirical analysis method based on China A-share listed company of 2004-2010 relevant data about Philanthropy and religion by handwork. The study found that religion and corporate charitable donations have significantly positive correlation, but it was significantly weaker for state-owned enterprises. This study provided important empirical support and good footnote for religious and charitable behavior.
The paper, "Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?" , researched whether and how Chinese Buddhism affect the company's environmental performance using empirical analysis method based on A-share listed companies of polluting industries 2008-2010 related data about environmental responsibility and Buddhism by handwork. The study found that Buddhism and environmental performance significantly positive correlation, but the legal environment reconciled the positive correlation between Buddhism and the corporate environmental performance. This study provided important empirical evidence to support religion and social responsibility behavior, especially the environmental liabilities.
In recent years, more and more foreign and overseas scholars start to concern and research Chinese issues. According to Professor Xingqiang Du , Chinese scholars should be able to research our own problems, cause we know and understand Chinese reality better. Therefore, Professor Xingqiang Du engaged in arduous exploration based on the existing conditions with his doctoral students. It is said that two papers were completed by an academic research team composed of Professor Xingqiang Du and his graduate students Quan Zeng (2013 graduate, Assistant Professor of Accounting Department of Xiamen University), Yingjie Du(2012 graduate, Lecturer, Department of Accounting, Shanghai University), Wei Jian(2007 graduate, Xiamen National Accounting Institute initial results lecturer), Wentao Feng(2013 graduate). In some sense, it shows the charm and importance of China research and could provide incentives and confidence for other localization research team at the same time.
