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Cyberbullying is a globally pervasive problem and not novel in academia. Previous studies mainly focussed on the features, consequences and technological management of cyberbullying. However, most of the studies took cyberbullying examples in the West, and some issues still need to be addressed in the Chinese context. Thus, this study investigates how participants use cyberbullying words and why they use them in that particular way in China.

This study uses content analysis to summarise the typical features of cyberbullying words, revealing a positive relationship between cyberbullying words and sentimental expressions. This paper also uses the questionnaire (N = 705) to explore the prevalence of cyberbullying among Chinese Internet users and to compare the gender differences in the cognition of cyberbullying words and involvement in cyberbullying, in line with the social cognitive theory.

This study stated that people prefer repetitively using offensive words to achieve cyberbullying goals. Interestingly, this study does not find obvious gender differences in cyberbullying roles and cyberbullying language use. However, it explained the relationship between cognition and the use of cyberbullying words from a gender perspective.

Theoretically, this study expands cyberbullying studies into a new cultural environment, pointing to a novel term, “imbalanced relation,” for exploring cyberbullying behaviours. This study highlights the significance of technology and education in detecting and preventing cyberbullying, suggesting that educators and social media platforms can directly predict and prevent cyberbullying through textual perspectives and individuals' cognition of cyberbullying.

This study aims to examine cyberbullying linguistic and emotional features and individual differences in cyberbullying behaviour in a high-context culture like China. Its values include comparing the differences between cyberbullying in China and cyberbullying in the West from the linguistic and cultural directions and reconsidering the “power imbalance” feature of cyberbullying.

The paper aims to examine the corporate social responsibility (CSR) activity of audit firms.

Using hand-collected data on all Chinese audit firms’ CSR activities from 2007 to 2020, this study constructs two measures to proxy for audit firms’ CSR engagement: a dummy variable to indicate whether an auditor engages in CSR activities in year t and the frequency with which auditors conduct CSR activities in year t. The authors use ordinary least squares regression as a baseline methodology, along with the entropy balancing method and instrumental variable approach to alleviate potential endogeneity concerns.

The baseline results show that socially responsible audit firms provide higher quality audit services than their counterparts. In particular, the authors find that clients audited by socially responsible audit firms are less likely to receive an aggressively clean opinion. Moreover, the findings suggest that CSR activities related to community and employees are more relevant in improving audit quality compared with those related to other dimensions of CSR. Further analyses show that capital markets and audit clients react positively to audit-firm CSR activity. Audit firms engaging in CSR increase their audit inputs in response to risky clients, as compared with their counterparts. Finally, cross-sectional analyses show that the positive relationship is more pronounced for non-Big 4 and non-industry experts and is attenuated by within-firm geographic dispersion. In terms of client characteristics, the positive effect of audit-firm CSR is stronger when their clients face the higher financial risk or have lower CSR awareness than others. Taken together, these findings are consistent with the ethical view of audit-firm CSR engagement.

The study advances investors’ understanding of audit-firm CSR engagement and helps them evaluate the credibility of audited financial reports. Besides, the findings may also help guide the audit firms to conduct more CSR activities and help guide the audit clients to choose CSR audit firms.

To the best of the authors’ knowledge, this study provides the first large-sample evidence by empirically examining the association between audit-firm CSR activity and audit service performance. Besides, this paper also explores audit-firm CSR activity from two competing perspectives, thereby providing a comprehensive understanding of this issue. Finally, this work responds to the call for more CSR research in emerging markets.