Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing (CADS) on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals (the inverse proxy for audit quality), suggesting (...) that CADS leads to the collusion between the CEO and the signing auditors, elicits pre-IPO earnings management, and eventually impairs pre-IPO audit quality. Moreover, both auditor reputation and audit firm industry specialization attenuate the positive effect of CADS on discretionary accruals. Furthermore, sensitivity tests suggest that above findings are robust to different measures of CADS and discretionary accruals, and above conclusions still stand after controlling for the endogeneity. Lastly, the findings using the post-IPO sample further validate the negative association between CADS and pre-IPO audit quality. (shrink)

Using the original information from the identification cards of CEOs and signing auditors to hand-collect the data on CEO–auditor dialect connectedness (_CADC_), we examine the effect of _CADC_ on audit opinion shopping (_AOS_), and further investigate the moderating effect of auditor reputation. Using a sample of Chinese listed firms during the period of 2007–2019, our findings reveal that the likelihood of _AOS_ is significantly higher for firms with _CADC_ than for their counterparts. This finding suggests that _CADC_ impairs auditor (...) independence and triggers _AOS_. Moreover, the effect of _CADC_ on _AOS_ is less pronounced for _BIG10_-audited firms than for non-_BIG10_-audited firms, implying that auditor reputation attenuates the relation between _CADC_ and _AOS_. Furthermore, the above findings are robust to alternative proxies for _CADC_ and _AOS_, and our conclusions are still valid after using the Heckman two-stage regressions, the propensity score matching approach, the change model method and the regression discontinuity design to control for the endogeneity issue. Lastly, the impact of _CADC_ on _AOS_ stands only for engagement auditors, but not for review auditors. Overall, our study enriches the existing literature on _AOS_ and auditor independence. (shrink)

The relevance of the work is determined, first of all, by a new perspective on the speech variability analysis depending on the influence of selected extralingual factors: gender, ethnicity, social status and age, which, of course, corresponds to the current state of the linguistic development and growing interest in disclosure of the influence of social factors on the functioning of language in different territories, as well as the application of an ecolinguistic approach to the analysis of Pittsburgh dialect sociolinguistic (...) differentiation. Second, our study is quite interesting in response about the sociocultural role importance of the Pittsburgh dialect in the overall linguistic picture of the United States of America. The aim of the work is to determine the main parameters of the concept of “language behaviour of Pittsburgh residents” and to establish patterns of language unit’s variation of the Pittsburgh dialect in accordance with the impact on their functioning of extralingual factors: gender, ethnicity, social status and age. The language behaviour of Pittsburgh residents is due to the influence of non-linguistic factors. The functioning of speech in this area, the implementation of phonetic processes and lexical units in communication directly depends on the social impact on speech. The novelty of the study is that for the first time on the material of the modern Pittsburgh dialect the regularities of variation of language mean of phonetic and lexical levels from the point of view of ecolinguistic approach to studying sociolinguistic differentiation of speech of Pittsburgh dialects speakers are determined. An analytical study was conducted and the variation of certain language tools used by Pittsburgh speakers according to their social affiliation was established. (shrink)

Teachers of children of all ages are enjoined by the National Curriculum for English to develop their pupils’ ability to write in standard English. This study explores the implications of these injunctions by examining the use of non-standard dialect grammar in the writing of 362 texts written by pupils of 11 an 15 years of age. It is established that most of the forms used are found in all four of the geographical regions sampled. The grammatical features of these (...) non-standard dialects and the frequency with which they occur are itemised and compared with a study of spoken English based on the same corpus. There is found to be considerable overlap between these and other recent studies of non-standard dialects in schools, although non-standard dialects are used more widely in speech than in writing. (shrink)

When the language-dialect dichotomy first emerged in the early modern period, several scholars devised terminological alternatives, particularly for the subordinate lower half of the dichotomy. This article examines a series of terminological alternatives in their social and linguistic contexts, considering terms from the Romance, Germanic, and Slavic linguistic zones. Our case studies suggest that there were two main reasons for coining neologisms, or for devising new meanings for existing words. Some scholars sought terms with stronger pejorative connotations, others acted (...) from language purism. Pejorative neologisms generally proved unsuccessful, but several purist neologisms endured. (shrink)

Listeners are able to quite accurately distinguish between different dialects of their native language, but little is known about the process of dialect identification and the phonetic cues listeners use to identify someone's regional origin. This study examines how different segments, acoustic between-dialect distance, and the listeners' knowledge about a dialect contribute to this process. Native speakers of Grison and Zurich German were asked to categorize isolated words spoken by eight speakers of Grison and eight speakers of (...) Zurich German. Stimuli contained either none, one, or two segmental cues to regional origin. The presence of one dialect-specific segment was enough to allow for an identification rate well above chance. Sensitivity measures and analysis of reaction time showed that the two dialect groups largely relied on the same segmental cues. Acoustic distance to the other dialect, quantified as Euclidean distance in the F1×F2 vowel space, generally facilitated dialect identification, but interacted with native speakers' general knowledge about the dialects: In segments which listeners explicitly associate with one of the two dialects, acoustic distance facilitated dialect recognition to a larger extent than in segments listeners are not aware of dialectal variation. The results suggest that, depending on the prior knowledge about a dialect, acoustic variation is weighted differently. Further analysis showed that Zurich listeners were more sensitive to the dialect differences, responded faster, and presented a more-marked own-dialect response bias than Grison listeners. These findings are in line with the status of Grison German as a marked and Zurich German as a neutral dialect and suggest that, depending on their own dialect's status, listeners used different decision strategies. (shrink)

A Grammar of the Christian Neo-Aramaic Dialect of Diyana-Zariwaw. By Lidia Napiorkowska. Studies in Semitic Languages and Linguistics, vol. 81. Leiden: Brill, 2015. Pp. xiv + 600. $234, €181.

English second language learners often experience difficulties in producing native-like English lexical stress. It is unknown which acoustic correlates, such as fundamental frequency (F0), duration, and intensity, are the most problematic for Chinese dialect speakers. The present study investigated the prosodic transfer effects of first language (L1) regional dialects on the production of English stress contrasts. Native English speakers (N = 20) and Chinese learners (N = 60) with different dialect backgrounds (Beijing, Changsha, and Guangzhou dialects) produced the (...) same stimulus including both trochaic and iambic patterns. Results showed that (a) all participants produced the stressed syllable with greater values of F0, duration, and intensity; (b) Native speakers of English employed an exquisite combination of F0, duration, and intensity, while the dialect groups transfer their native prosody into their production of English lexical stress, resulting in the deviation or abnormality of acoustic cues. Results suggest that L1 native dialect background is considered as a potentially influential factor which may transfer in L2 speech encoding and decoding process. (shrink)

While the language of Běijīng served together with Manchu as the court vernacular in the Qīng dynasty, the city’s dialect was not widely accepted in China as the standard for Guānhuà even in the late nineteenth century. The preferred form was a mixed Mandarin koiné with roots going back much earlier, such as that represented in Lǐ Rǔzhēn’s mid-Qīng rime compendium Lǐshì yīnjiàn. A similar form of mixed Mandarin served briefly as the National Pronunciation of China in the early (...) twentieth century and came to be called lán-qīng Guānhuà ‘blue-green Mandarin’. This heterogeneous norm incorporated features of a variety of Mandarin dialects and eventually came to be disparaged as an unrefined cousin of the pure Běijīng standard. Yet in origin the old National Pronunciation was designed to encompass a mix of regional forms and intended to contain the most broadly accepted elements of various Mandarin types. The evolution and development of the composite Guānhuà norm reveal much about Chinese linguistic attitudes of the early nineteenth through early twentieth centuries and shed light on various perspectives about what standard Chinese should be and what a Mandarin-based norm should represent. Broad popular acceptance of Běijīng as the governing norm for pronunciation began slowly to take hold only after the Ministry of Education of the Republic of China finally officially promoted Běijīng as the national standard in the 1930s. Yet it then had to compete with a new mixed vernacular orthography called Latinxua sinwenz. Běijīng was not firmly established as the norm until the People’s Republic of China definitively declared the city’s dialect as standard in the 1950s. (shrink)

Lexical diversity, the amount of lexical variation shown by a particular concept, varies between concepts. For the conceptdrunk, for instance, nearly 3000 English expressions exist, includingblitzed, intoxicated, andhammered. For the conceptsober, however, a significantly smaller number of lexical items is available, likesoberorabstinent. While earlier variation studies have revealed that meaning-related concept characteristics correlate with the amount of lexical variation, these studies were limited in scope, being restricted to one semantic field and to one dialect area, that of the Limburgish (...) dialects of Dutch. In this paper, we investigate whether the impact of concept characteristics, viz. vagueness, lack of salience and proneness to affect, is manifest in a similar way in other dialects and other semantic fields. In particular, by extending the scope of the earlier studies to other carefully selected semantic fields, we investigate the generalizability of the impact of concept characteristics to the lexicon as a whole. The quantitative approach that we employ to measure concept characteristics and lexical diversity methodologically advances the study of linguistic variation. Theoretically, this paper contributes to the further development of Cognitive Sociolinguistics by showcasing how meaning can be a source of lexical diversity. (shrink)

Pythagoric life accompanied by fragments of the ethical writings of certain Pythagoreans in the Doric dialect and a collection of Pythagoric sentences from Stobaeus and others.