Showing papers by "The Chinese University of Hong Kong published in 1996"
07 May 1996
TL;DR: In this paper, a state transition network is proposed to select and concatenate phonemes from a large speech database to produce a natural realisation of a target phoneme sequence predicted from text which is annotated with prosodic and phonetic context information.
Abstract: One approach to the generation of natural-sounding synthesized speech waveforms is to select and concatenate units from a large speech database. Units (in the current work, phonemes) are selected to produce a natural realisation of a target phoneme sequence predicted from text which is annotated with prosodic and phonetic context information. We propose that the units in a synthesis database can be considered as a state transition network in which the state occupancy cost is the distance between a database unit and a target, and the transition cost is an estimate of the quality of concatenation of two consecutive units. This framework has many similarities to HMM-based speech recognition. A pruned Viterbi search is used to select the best units for synthesis from the database. This approach to waveform synthesis permits training from natural speech: two methods for training from speech are presented which provide weights which produce more natural speech than can be obtained by hand-tuning.
1,207 citations
TL;DR: In this paper, a negative relation between leverage and future growth at the firm level and, for diversified firms, at the business segment level was shown for firms with low Tobin's q ratio, but not for high q firms or firms in high- q industries.
1,010 citations
TL;DR: The mathematical connection between the Expectation-Maximization (EM) algorithm and gradient-based approaches for maximum likelihood learning of finite gaussian mixtures is built up and an explicit expression for the matrix is provided.
Abstract: We build up the mathematical connection between the “Expectation-Maximization” (EM) algorithm and gradient-based approaches for maximum likelihood learning of finite gaussian mixtures. We show that the EM step in parameter space is obtained from the gradient via a projection matrix P, and we provide an explicit expression for the matrix. We then analyze the convergence of EM in terms of special properties of P and provide new results analyzing the effect that P has on the likelihood surface. Based on these mathematical results, we present a comparative discussion of the advantages and disadvantages of EM and other algorithms for the learning of gaussian mixture models.
849 citations
TL;DR: In this article, the authors described linkage and association of type 1 diabetes to the CTLA-4 gene (cytotoxic T lymphocyte associated-4) on chromosome 2q33 (designated IDDM12), which is a strong candidate gene for T cell mediated autoimmune disease because it encodes a T cell receptor that mediates T cell apoptosis and is a vital negative regulator of T cell activation.
Abstract: Susceptibility to autoimmune insulin-dependent (type 1) diabetes mellitus is determined by a combination of environmental and genetic factors, which include variation in MHC genes on chromosome 6p21 (IDDM1) and the insulin gene on chromosome 11p15 (IDDM2). However, linkage to IDDM1 and IDDM2 cannot explain the clustering of type 1 diabetes in families, and a role for other genes is inferred. In the present report we describe linkage and association of type 1 diabetes to the CTLA-4 gene (cytotoxic T lymphocyte associated-4) on chromosome 2q33 (designated IDDM12). CTLA-4 is a strong candidate gene for T cell-mediated autoimmune disease because it encodes a T cell receptor that mediates T cell apoptosis and is a vital negative regulator of T cell activation. In addition, we provide supporting evidence that CTLA-4 is associated with susceptibility to Graves' disease, another organ-specific autoimmune disease.
798 citations
TL;DR: The authors showed that Revised NEO-PI scales are not simple-structured but do approximate the normative 5-factor structure, however, goodness-of-fit indices were not high.
Abstract: Despite the empirical robustness of the 5-factor model of personality, recent confirmatory factor analyses (CFAs) of NEO Personality Inventory (NEO-PI) data suggest they do not fit the hypothesized model. In a replication study of 229 adults, a series ofCFAs showed that Revised NEO-PI scales are not simple-structured but do approximate the normative 5-factor structure. CFA goodness-of-fit indices, however, were not high. Comparability analyses showed that no more than 5 factors were replicable, which calls into question some assumptions underlying the use of CFA. An alternative method that uses targeted rotation was presented and illustrated with data from Chinese and Japanese versions of the Revised NEO-PI that clearly replicated the 5-factor structure.
776 citations
TL;DR: In this article, the authors examine the global landscape and find that some cultures produce many more entrepreneurs than others, and they take a cognitive perspective because it is assumed that cultures tend to produce more entrepreneurs.
Abstract: In examining the global landscape, it is clear that some cultures produce many more entrepreneurs than others. To explore this phenomenon, we take a cognitive perspective because it is assumed that...
621 citations
TL;DR: In this article, a heuristic counterexample is demonstrated in which parsimony as typically operationalized in indices of fit may be undesirable, in simplex models of longitudinal data, and the failure to include correlated uniquenesses relating the same indicators administered on different occasions will typically lead to systematically inflated estimates of stability.
Abstract: Many mechanistic rules of thumb for evaluating the goodness of fit of structural equation models (SEM) emphasize model parsimony; all other things being equal, a simpler, more parsimonious model with fewer estimated parameters is better than a more complex model Although this is usually good advice, in the present article a heuristic counterexample is demonstrated in which parsimony as typically operationalized in indices of fit may be undesirable. Specifically, in simplex models of longitudinal data, the failure to include correlated uniquenesses relating the same indicators administered on different occasions will typically lead to systematically inflated estimates of stability. Although simplex models with correlated uniquenesses are substantially less parsimonious and may be unacceptable according to mechanistic decision rules that penalize model complexity, it can be argued a priori that these additional parameter estimates should be included. Simulated data . are used to support this claim a...
604 citations
TL;DR: In this article, the authors proposed three means (channels) of overcoming location-based disadvantages of Japanese joint ventures in Southeast and East Asia, and found that partnering with local firms (the first channel) can be a primary strategy for accessing local knowledge and improving JV performance.
Abstract: Foreign firms in host country environments frequently face location-based disadvantages. This study proposes three means (channels) of overcoming local knowledge disadvantages. Based on a sample of 558 Japanese joint ventures (JVs) located in Southeast and East Asia, we find that partnering with local firms (the first channel) can be a primary strategy for accessing local knowledge and improving JV performance. JV experience in the host country (the second channel) also mitigates local knowledge disadvantages and leads to increased JV performance. The third channel, the foreign parent's host country experience, leads to increased performance in the absence of a local partner. However, when a JV is formed with a local partner, increased parent experience in the host country leads to decreased performance suggesting that the need for a local partner declines as parent experience in a host country increases.
495 citations
TL;DR: The problem of deciding whether a graph can be made into a chordal graph by adding a fixed number k of edges is shown to be solvable in 0( 4’( k + 1) --3’2 (m + n) ) time, and is thus fixed-parameter tractable.
431 citations
TL;DR: In this article, a combined "emic-etic" approach was adopted to develop an indigenous omnibus personality inventory for Chinese people, which consists of constructs selected specifically in consideration of the Chinese culture as well as scales covering personality constructs commonly found in English-language psychological tests.
Abstract: A combined "emic-etic" approach was adopted to develop an indigenous omnibus personality inventory for the Chinese people. The Chinese Personality Assessment Inventory (CPAI) consists of constructs selected specifically in consideration of the Chinese culture as well as scales covering personality constructs commonly found in English-language psychological tests. Preliminary results confirmed the robust structure of the scales related to Chinese tradition among random samples of subjects in the People's Republic of China and in Hong Kong. This article reports the psychometric properties of the CPAI. It also outlines the steps in the construction of the CPAI, which adapted personality assessment methods used in Western countries for developing a culturally relevant instrument in a non-Western culture. The methodology provides an example for the development of indigenous personality inventories in other non-Western cultures.
420 citations
TL;DR: An efficient algorithm called DMA (Distributed Mining of Association rules), which generates a small number of candidate sets and requires only O(n) messages for support-count exchange for each candidate set, in distributed databases.
Abstract: Many sequential algorithms have been proposed for the mining of association rules. However, very little work has been done in mining association rules in distributed databases. A direct application of sequential algorithms to distributed databases is not effective, because it requires a large amount of communication overhead. In this study, an efficient algorithm called DMA (Distributed Mining of Association rules), is proposed. It generates a small number of candidate sets and requires only O(n) messages for support-count exchange for each candidate set, where n is the number of sites in a distributed database. The algorithm has been implemented on an experimental testbed, and its performance is studied. The results show that DMA has superior performance, when compared with the direct application of a popular sequential algorithm, in distributed databases.
TL;DR: It is concluded that considerable improvement is evident in recent cross-cultural research, however, future research must include a broader range of cultures and attend more closely to the levels at which cultural effects should be analyzed, and cultural samples must be unpackaged in more psychologically useful ways.
Abstract: ▪ Abstract This review considers recent theoretical and empirical developments in cross-cultural studies within social and organizational psychology. It begins with a description of the importance and the difficulties of universalizing psychological science. It then continues with an examination of theoretical work on both the internal-proximal and the external-distal constraints that mediate culture's influence on behavior. Influences on social cognition are documented by describing research on self-concept, self-esteem, emotions, attribution processes, person perception, interpersonal attraction, and justice. Group processes are addressed in the areas of leadership, decision-making, and negotiation, and research in organizational psychology is examined with respect to work motivation and work behavior. The review concludes that considerable improvement is evident in recent cross-cultural research. However, future research must include a broader range of cultures and attend more closely to the levels at ...
TL;DR: It is concluded that myricetin is an effective antioxidant in canola oil, while quercetin was the best in quenching free radical chain reaction in rat red blood cell membrane.
TL;DR: Laroscopic repair of perforated peptic ulcer by the laparoscopic approach is a viable option and sutureless repair is as safe as suture repair and it takes less time to perform.
Abstract: OBJECTIVE: This study compares laparoscopic versus open repair and suture versus sutureless repair of perforated duodenal and juxtapyloric ulcers. BACKGROUND DATA: The place of laparoscopic repair of perforated peptic ulcer followed by peritoneal toilet of the peritoneal cavity has been established. Whether repair of the perforated peptic ulcer by the laparoscopic approach is better than conventional open repair and whether sutured repair is better than sutureless repair are both undetermined. METHODS: One hundred three patients were randomly allocated to laparoscopic suture repair, laparoscopic sutureless repair, open suture repair, and open sutureless repair. RESULTS: Laparoscopic repair of perforated peptic ulcer (groups 1 and 2) took significantly longer than open repair (groups 3 and 4; 94.3 +/ 40.3 vs. 53.7 +/ 42.6 minutes: Student's test, p < 0.001), but the amount of analgesic required after laparoscopic repair was significantly less than in open surgery (median 1 dose vs. 3 doses) (Mann-Whitney U test, p = 0.03). There was no significant difference in the four groups of patients in terms of duration of nasogastric aspiration, duration of intravenous drip, total hospital stay, time to resume normal diet, visual analogue scale score for pain in the first 24 hours after surgery, morbidity, reoperation, and mortality rates. CONCLUSIONS: Laparoscopic repair of perforated peptic ulcer is a viable option. Sutureless repair is as safe as suture repair and it takes less time to perform.
TL;DR: A simple mathematical model was formulated which allows estimation of the activities of a therapeutic dose of 90Y microspheres partitioned between the lungs, the tumour and the normal liver, and hence the radiation doses to them and the doses thus estimated are close to the actual doses received.
Abstract: A uniform distribution of yttrium-90 (90Y) microspheres throughout the entire liver has always been assumed for dose calculation in treating hepatic tumours. A simple mathematical model was formulated which allows estimation of the activities of a therapeutic dose of90Y microspheres partitioned between the lungs, the tumour and the normal liver, and hence the radiation doses to them. The doses to the tumour and normal liver were verified by intra-operative direct beta-probing. The percentage of activity shunted to the lung and the tumour-to-normal tissue ratio (T/N) were obtained from gamma scintigraphy using technetium-99m-labelled macroaggregated albumin (MAA) which simulates the90Y microspheres used in subsequent treatment. The intrahepatic activity was partitioned between the tumour and the normal liver based on the T/N and their masses determined from computerized tomography slices. The corresponding radiation doses were computed using the MIRD formula. The estimated radiation doses were correlated with the doses directly measured using a calibrated beta-probe at laparotomy by linear regression. The radiation doses to the tumour and the normal liver, estimated using the partition model, were close to that measured directly with coefficients of correlation for linear regression: 0.862 for the tumours and 0.804 for the normal liver compartment (P<0.001). The partition model permits a distinction between the radiation doses received by the tumour and the normal liver to be made and the doses thus estimated are close to the actual doses received. The optimal doses to the tumour and normal liver and hence the required quantity of90Y microspheres to be administered can be easily predetermined.
TL;DR: In this article, the authors examined a two-sector endogenous growth model with general constant return-to-scale production technologies governing the evolution of human and physical capital and proved the existence, uniqueness, and saddle-path stability of the balanced growth equilibrium.
TL;DR: A slow-to-start rule is introduced which simulates a possible delay before a car pulls away from being stationary in the case of a bare highway and the presence of a junction is considered.
Abstract: We examine various realistic generalizations of the basic cellular automaton model describing traffic flow along a highway. In particular, we introduce a slow-to-start rule which simulates a possible delay before a car pulls away from being stationary. Having discussed the case of a bare highway, we then consider the presence of a junction. We study the effects of acceleration, disorder, and slow-to-start behaviour on the queue length at the entrance to the highway. Interestingly, the junction's efficiency is improved by introducing disorder along the highway, and by imposing a speed limit.
TL;DR: The high MR degradation ability and low nutrient and environmental requirements of K. pneumoniae RS-13 enable this bacterium to be used in the treatment of industrial effluent containing azo dyes.
TL;DR: This paper outlines several new methods of unsharp masking based on the use of suitable nonlinear filters which combine the features of both highpass and lowpass filters and introduces a new measure of contrast enhancement which quantitatively supports the improvement obtained using these methods.
Abstract: In the unsharp masking approach for image enhancement,
a fraction of the highpass filtered version of the image is added to the original image to form the enhanced version The method is simple, but it suffers from two serious drawbacks First, it enhances the contrast in the darker areas perceptually much more strongly than that in the lighter areas Second, it enhances the noise and/or digitization effects, particularly in the darker regions, resulting in visually less pleasing enhanced images In general, noise can be suppressed with lowpass filters, which are associated with the blurring of the edges On the other hand, contrast can be enhanced with highpass filters, which are associated with noise amplification A reasonable solution, therefore, is to use suitable nonlinear filters which combine the features of both highpass and lowpass filters This paper outlines several new methods of unsharp masking based on the use of such nonlinear filters Computer simulations have verified the superior results obtained using these filters In addition, a new measure of contrast enhancement is introduced which quantitatively supports the improvement obtained using the proposed methods
TL;DR: A series of polycaprolactone/4,4′-diphenylmethane diisocyanate/1,4-butanediol (PCL/MDI/BDO) segmented polyurethanes of different compositions was synthesized by solution polymerization as mentioned in this paper.
Abstract: A series of polycaprolactone/4,4′-diphenylmethane diisocyanate/1,4-butanediol (PCL/MDI/BDO) segmented polyurethanes of different compositions was synthesized by solution polymerization. The molecular weight of PCL diols used was in the range of 1600–7000. The crystallinity and morphology of these polymers were studied by using DSC, dynamic mechanical analysis, WAXD, and polarizing microscopy methods. It was found that the crystallinity of PCL prepolymers was depressed in segmented polyurethanes. A lower limit of PCL molecular weight was found, below which the PCL segments were not able to crystallize at the usual processing conditions. This limit of molecular weight is in the range of 2000–3000 and exhibits a slight increase with increasing hard-segment content of polyurethanes. The glass transition temperature related to the PCL segment regions in polyurethane specimens deviated from that of pure amorphous PCL prepolymer to a higher temperature. The deviation resulted from the crystallization of PCL segments and also the influence of hard segments. The formation of hard-segment domains becomes very difficult for polyurethanes having low hard-segment content and short hard-segment length. There is a lower limit of hard-segment content and segment length. Only above that limit do the polyurethanes have enough hard-segment domains acting as physical crosslinks at temperatures above the melting point of the PCL crystals. The structural characteristics of segmented polyurethanes which may exhibit a shape memory effect are also discussed. © 1996 John Wiley & Sons, Inc.
TL;DR: The significant prognosticators in nasopharyngeal carcinoma are delineated after the advent of CT and should form the foundation of the modern stage classification for NPC.
Abstract: Purpose : To evaluate the significant prognosticators in nasopharyngeal carcinoma (NPC). Methods and Materials : From 1984 to 1989, 903 treatment-naive nondisseminated (M0) NPC were given primary radical radiotherapy to 60-62.5 Gy in 6 weeks. All patients had computed tomographic (CT) and endoscopic evaluation of the primary tumor. Potentially significant parameters (the patient's age and sex, the anatomical structures infiltrated by the primary lesion, the cervical nodal characteristics, the tumor histological subtypes, and various treatment variables were analyzed hy both monovariate and multivariate methods for each of the five clinical endpoints : actuarial survival, disease-free survival, free from distant metastasis, free from local failure, and free from regional failure. Results : The significant prognosticators predicting for an increased risk of distant metastases and poorer survival included male sex, skull base and cranial nerve(s) involvement, advanced Ho's N level, and presence of fixed or partially fixed nodes or nodes contralateral to the side of the bulk of the nasopharyngeal primary. Advanced patient age led to significantly worse survival and poorer local tumor control. Local and regional failures were both increased by tumor infiltrating the skull base and/or the cranial nerves. In addition, regional failure was increased significantly by advancing Ho's N level. Parapharyngeal tumor involvement was the strongest independent prognosticator that determined distant metastasis and survival rates in the abscence of the overriding prognosticators of skull base infiltration, cranial nerve(s) palsy, and cervical nodal metastasis. Conclusions : The significant prognosticators are delineated after the advent of CT and these should form the foundation of the modern stage classification for NPC.
TL;DR: A novel approach to data sharing is discussed, termed adaptive piggybacking, which can be used to reduce the aggregate I/O demand on the multimedia storage server and thus reduce latency for servicing new requests.
Abstract: Recent technology advances have made multimedia on-demand services, such as home entertainment and home-shopping, important to the consumer market. One of the most challenging aspects of this type of service is providing access either instantaneously or within a small and reasonable latency upon request. We consider improvements in the performance of multimedia storage servers through data sharing between requests for popular objects, assuming that the I/O bandwidth is the critical resource in the system. We discuss a novel approach to data sharing, termed adaptive piggybacking, which can be used to reduce the aggregate I/O demand on the multimedia storage server and thus reduce latency for servicing new requests.
TL;DR: Non-breath-hold MR cholangiography is as accurate for the evaluation of choledocholithiasis as ERC, with two of the false-positive findings due to pneumobilia.
Abstract: PURPOSE: To prospectively compare magnetic resonance (MR) cholangiography with endoscopic retrograde cholangiography (ERC) in the diagnosis of choledocholithiasis. MATERIALS AND METHODS: Forty-seven patients with suspected choledocholithiasis underwent non-breath-hold, heavily T2-weighted, respiratory-triggered turbo spin-echo MR cholangiography. They then underwent ERC within 5 hours. The results of the two procedures were compared in 45 patients. RESULTS: The absence of ductal dilatation was shown in 16 patients at MR cholangiography and at ERC. MR cholangiography showed common duct dilatation in 28 of the 29 patients with dilatation shown at ERC. MR cholangiography helped correctly identify 18 of the 19 patients with choledocholithiasis and 22 of the 26 patients without choledocholithiasis. Sensitivity with MR cholangiography was 95%, specificity was 85%, positive predictive value was 82%, and negative predictive value was 96%. Two of the false-positive findings were due to pneumobilia. CONCLUSION: Non...
TL;DR: It is advocated that talc slurry should be considered as the procedure of choice in the treatment of symptomatic malignant pleural effusion in patients who do not have trapped lungs.
TL;DR: It is observed that at the initial melting stage the ratio of the hydrodynamic radi the radius of gyration underwent an unexpected maximum s,1.61d which is even higher than predicted for a rigid and uniform globule, indicating a molten globule.
Abstract: In a recent laser light-scattering study on the ``globule-to-coil'' transition (melting) of a single poly(N-isopropylacrylamide) (PNIPAM) linear chain in water (the solution is in the stable one-phase region at all temperatures), we observed that at the initial melting stage the ratio of the hydrodynamic radius to the radius of gyration underwent an unexpected maximum $(\ensuremath{\sim}1.61)$ which is even higher than $(5/3{)}^{1/2}$ predicted for a rigid and uniform globule, indicating a molten globule. This finding suggests that just as with a protein molecule the melting of a homopolymer globule is not an all-or-none process and the molten state is a general phenomenon for macromolecules in solution.
TL;DR: In a survey of local employees of joint venture hotels in China, it was found that procedural and performance-based distributive justice was related to job satisfaction, but interactional justice was not.
Abstract: In a survey of local employees of joint venture hotels in China, it was found that procedural and performance-based distributive justice was related to job satisfaction, but interactional justice was not. Comparison with other local employees was related to job satisfaction, but comparison with overseas employees was not. Senior managers reported a lower level of procedural and interactional justice, and senior managers and supervisors regarded their pay as less fair in comparison with local employees in state-owned hotels. Employees who worked with overseas Chinese and Japanese expatriates were less satisfied than those who worked with expatriates from the West, and this difference was explainable in terms of differences in perceived distributive justice.
TL;DR: It was showed that the benefits of calcium supplementation disappear after treatment is withdrawn, and longer-term calcium trials are necessary to determine whether peak bone mass can be modified through sustained supplementation so that appropriate calcium intakes can be determined.
TL;DR: It is confirmed that the restrictive filling pattern of transmitral flow velocity is a marker of more severe heart failure, as indicated by its association with higher atrial and brain natriuretic peptide levels, lower ejection fraction and higher pulmonary artery pressure.
Abstract: Background Left ventricular diastolic dysfunction is common in patients with systolic heart failure andthe restrictive type of filling pattern appears to be associated with increased cardiac mortality. Both atrial and brain (or ventricular) natriuretic peptides are also proven markers of the severity of heart failure. The aim of this study was to determine in a large cohort of patientswith systolic heart failure whether diastolic abnormalities, and in particular the restrictive filling pattern of transmitral flow velocity, correlate with plasma atrial and brain natriuretic peptide levels.
Methods Sixty-eight consecutive patients with symptomatic systolic heart failure (ejection fraction <0.5) underwent two-dimensional Doppler echocardiography of left ventricular systolic and diastolic function, together with measurement of atrial and brain natriuretic peptides.
Results The restrictive filling pattern was present in 62%, the abnormal relaxation pattern in 31% and only 7% were normal. Atrial and brain natriuretic peptide (ANP/BNP)levels were significantly higher in the restrictive compared to the abnormal relaxation group (ANP: 202.2±31.7 vs 102.5 ± 22.1 pg. ml−1, P =0.0l2; BNP: 277.8 ± 27.7 vs 162.4±21.9 pg. ml−1, P =0.002). In addition, a restrictive filling pattern was associated with lower ejection fractions ( P =0.026), higher pulmonary artery systolic pressure ( P <0.001), larger left atrial size ( P =0.044), and were more likely to be in New York Heart Association class III or IV than those with an abnormal relaxation pattern ( P =0.007). Both atrial and brain natriuretic peptides correlated inversely with ejection fraction ( P <0.001), fractional shortening ( P <0.001), and positively with pulmonary artery pressure ( P =0.004 and 0.001 respectively). There were no significant correlations between single diastolic parameters and atrial or brain natriuretic peptide levels for the total patient group except between mitral peak A wave velocity and brain natriuretic peptides (r= − 0.3, P =0.01). For those with abnormal relaxation pattern mitral, valve E-wave deceleration time correlated significantly with both atrial and brain natriuretic peptide levels ( P <0.01).
Conclusions This study confirms that the restrictive filling pattern of transmitral flow velocity is a marker of more severe heart failure, as indicated by its association with higher atrial and brain natriuretic peptide levels, lower ejection fraction and higher pulmonary artery pressure. Thus, this easily obtained Doppler-derived marker of diastolic dysfunction is useful for identifying those patients with more severe heart failure.
TL;DR: In this article, the authors examined 120 lower-class Chinese adolescents in Hong Kong and found that the conflicts were primarily with mothers, of moderate frequency and severity, and occurred over everyday issues.
Abstract: Adolescent-parent conflict was examined in 120 lower-class Chinese early, mid-, and late adolescents in Hong Kong. Individually interviewed adolescents described actual family conflicts, rated their frequency and intensity, justified their own and their parents' perspective on disputes, described how conflicts were resolved, and rated their parents' parenting styles. Conflicts were primarily with mothers, of moderate frequency and severity, and occurred over everyday issues. Chinese adolescents reasoned about conflicts primarily in terms of personal jurisdiction; personal reasoning decreased with age and was more frequent among males than females. Parents' reasoning was seen as primarily pragmatic. Adolescents wanted greater autonomy in decision making than their parents granted them, but parents' views prevailed less with age. Chinese parents were described as relatively warm and controlling; greater parental control and lower warmth were significantly related to conflict frequency and intensity. The findings are seen as reflecting autonomy development in a different cultural context.
TL;DR: In this article, the authors investigated the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation and found that ethical reasoning moderated the relationship between locus-of-control and the auditors' responses to accede to client's request.
Abstract: This study investigates the interaction effects of locus of control, a personality variable, and ethical reasoning on the behaviour of auditors in an audit conflict situation. Eighty experienced auditors from a sample of Big Six and Non-Big Six CPA firms in Hong Kong were provided with a case study involving an audit conflict situation and were asked to state the extent to which they would accede to the client's request. Subjects were also administered Rotter's Locus of Control Scale and the Denning Issues Test (DIT) to measure ethical reasoning. Analyses of the data using multiple regression found that ethical reasoning moderated the relationship between locus of control and the auditors' responses to accede to client's request in an audit conflict situation. An implication of these results is that the explicit recognition of both locus of control and ethical reasoning provides a better explanation for differences in auditors' ethical decision making.