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This study aims to apply the affective events theory and psychological contract theory to investigate how job satisfaction and psychological safety mediate the effect of the behavioral integrity of supervisors on the organizational commitment of employees.

A questionnaire survey was conducted using purposive sampling. In total, 500 questionnaire copies were distributed, and 453 responses were collected, of which 441 were valid (valid response rate = 88.2%).

The behavioral integrity of supervisors has a direct negative effect on organizational commitment but significant positive effects on job satisfaction and psychological safety, and job satisfaction and psychological safety have significant positive effects on organizational commitment. Job satisfaction and psychological safety have significant mediating effects on the association between the behavioral integrity of supervisors and the organizational commitment of employees.

Leaders and top management should “practice what they preach,” integrate honesty into organizational culture through training and establish a code of conduct to ensure that employees uphold their commitments. Companies should establish appropriate disciplinary systems and norms related to work and other aspects of organizational culture; they should also establish fair, just and open assessment systems to minimize the gap between their employees’ actual and expected earnings.

This study is the first to simultaneously consider the mediating effects of job satisfaction and psychological safety on the association between behavioral integrity and organizational commitment.

The purpose of this article is to investigate the detailed relationships between Chinese cultural values (Confucian dynamism, individualism, masculinity, and power distance) and work values (self‐enhancement, contribution to society, rewards and stability, openness to change, and power and status) in an integrated model. Further attempts are also made to explain the above relationship in terms of different cultural exposure experiences.

The sample was collected from China (selected from after‐work classes for Chinese businessmen in China) and Australia (overseas Chinese living or working in Sydney) by questionnaires. Altogether, 185 respondents took part in the study. SEM was used to test the relationship between Chinese cultural values and work values, and difference analysis was employed to test the impact of respondents' Western cultural exposure experiences.

Interesting results are found concerning Chinese employees' cross‐cultural work values. The study not only confirms the impact of cultural values on work values, but also brings some new thoughts on Hoftstede's belief that instead of high masculinity and individualism, Confucian dynamism is the main cultural value to foster self‐enhancement and most work value of Chinese employees.

Because China is a complex country, the limited Chinese sample should not be taken as representative. The current study did not differentiate respondents' demographic differences. Hence some demographic variables may have produced some of the intergroup differences reported in this study.

The findings provide useful input for managers who are seeking to develop effective working relationships with Chinese counterparts.

This paper enriches existing Chinese values studies and serves as a starting point for future research concerning the detailed relationship between Chinese cultural values and work values.

The purpose of this paper is to investigate the association between aggressive tax planning and stock price synchronicity.

Employing the special institutional background of China, this study constructs tax aggressiveness and stock price synchronicity measures for a large sample of Chinese stocks spanning the period 2003–2015. The authors employ OLS regression as the baseline methodology, and a fixed effect model, the Fama–Macbeth method and GMM as sensitivity checks. Matched samples and difference-in-difference analyses are used to control for endogeneity.

The authors find a significant and positive association between aggressive tax planning and stock price synchronicity. Because material information about risky tax transactions tends to be hidden in various tax accruals accounts, aggressive tax strategies make financial statements less transparent, thereby, increasing information asymmetry and decreasing stock price informativeness. The authors also find that the firms engaging in aggressive tax planning exhibit relatively high corporate opacity. In addition, the authors find that improvements in the tax enforcement regime, ownership status and high-quality auditors all constrain the adverse effects of tax aggressiveness.

This study has important practical implications for China’s regulators, who are striving to reduce the tax burden of enterprises. It also helps investors to consider investment decisions more appropriately from a taxation perspective.

First, this paper contributes to the stock price efficiency literature by identifying the effect of a hitherto unexamined factor, namely, firm-level aggressive tax planning, on the efficiency of stock prices. Second, this study provides further empirical evidence to support the agency view of tax aggressiveness, and the informational interpretation of stock price synchronicity. Third, this study helps us better understand the effects of firm-level tax policy on firm-specific information capitalization in an environment where overall country-level investor protection is relatively weak.