A recent study has reported that the successful implementation of cognitive regulation of emotion depends on higher-level cognitive functions, such as top-down control, which may be impaired in stressful situations. This calls for “cognition free” self-regulatory strategies that do not require top-down control. In contrast to the cognitive regulation of emotion that emphasizes the role of cognition, traditional Chinese philosophy and medicine views the relationship among different types of emotions as promoting or counteracting each other without the involvement of cognition, which provides an insightful perspective for developing “cognition free” regulatory strategies. In this study, we examined two hypotheses regarding the modulation of anger and aggressive behavior: sadness counteracts anger and aggressive behavior, whereas fear promotes anger and aggressive behavior. Participants were first provoked by reading extremely negative feedback on their viewpoints (Study 1) and by watching anger-inducing movie clips (Study 2). Then, these angry participants were assigned to three equivalent groups and viewed sad, fear-inducing, or neutral materials to evoke the corresponding emotions. The results showed that participants displayed a lower level of aggressive behavior when sadness was later induced and a higher level of anger when fear was later induced. These results provide evidence that supports the hypothesis of mutual promotion and counteraction relationships among these types of emotions and imply a “cognition free” approach to regulating anger and aggressive behavior.

Previous studies have reported the failure of cognitive emotion regulation (CER), especially in regulating unpleasant emotions under stress. The underlying reason for this failure was the application of CER depends heavily on the executive function of the prefrontal cortex (PFC), but this function can be impaired by stress-related neuroendocrine hormones. This observation highlights the necessity of developing self-regulatory strategies that require less top-down cognitive control. Based on traditional Chinese philosophy and medicine, which examine how different types of emotions promote or counteract one another, we have developed a novel emotion regulation strategy whereby one emotion is used to alter another. For example, our previous experiment showed that sadness induction (after watching a sad film) could reduce aggressive behavior associated with anger [i.e., “sadness counteracts anger” (SCA)] (Zhan et al., 2015). Relative to the CER strategy requiring someone to think about certain cognitive reappraisals to reinterpret the meaning of an unpleasant situation, watching a film or listening to music and experiencing the emotion contained therein seemingly requires less cognitive effort and control; therefore, this SCA strategy may be an alternative strategy that compensates for the limitations of cognitive regulation strategies, especially in stressful situations. The present study was designed to directly compare the effects of the CER and SCA strategy in regulating anger and anger-related aggression in stressful and non-stressful conditions. Participants’ subjective feeling of anger, anger-related aggressive behavior, skin conductance, and salivary cortisol and alpha-amylase levels were measured. Our findings revealed that acute stress impaired one’s ability to use CR to control angry responses provoked by others, whereas stress did not influence the efficiency of the SCA strategy. Compared with sadness or neutral emotion induction, CER induction was found to reduce the level of subjective anger more, but this difference only existed in non-stressful conditions. By contrast, irrespective of stress, the levels of aggressive behavior and related skin conductance after sadness induction were both significantly lower than those after CER induction or neutral emotion induction, thus suggesting the immunity of the regulatory effect of SCA strategy to the stress factor.

In contrast to cognitive emotion regulation theories that emphasize top-down control of prefrontal-mediated regulation of emotion, in traditional Chinese philosophy and medicine, different emotions are considered to have mutual promotion and counteraction relationships. Our previous studies have provided behavioral evidence supporting the hypotheses that “fear promotes anger” and “sadness counteracts anger”; this study further investigated the corresponding neural correlates. A basic hypothesis we made is the “internal versus external orientation” assumption proposing that fear could promote anger as its external orientation associated with motivated action, whereas sadness could counteract anger as its internal or homeostatic orientation to somatic or visceral experience. A way to test this assumption is to examine the selective involvement of the posterior insula (PI) and the anterior insula (AI) in sadness and fear because the posterior-to-anterior progression theory of insular function suggests that the role of the PI is to encode primary body feeling and that of the AI is to represent the integrative feeling that incorporates the internal and external input together. The results showed increased activation in the AI, parahippocampal gyrus (PHG), posterior cingulate (PCC), and precuneus during the fear induction phase, and the activation level in these areas could positively predict subsequent aggressive behavior; meanwhile, the PI, superior temporal gyrus (STG), superior frontal gyrus (SFG), and medial prefrontal cortex (mPFC) were more significantly activated during the sadness induction phase, and the activation level in these areas could negatively predict subsequent feelings of subjective anger in a provocation situation. These results revealed a possible cognitive brain mechanism underlying “fear promotes anger” and “sadness counteracts anger.” In particular, the finding that the AI and PI selectively participated in fear and sadness emotions was consistent with our “internal versus external orientation” assumption about the different regulatory effects of fear and sadness on anger and aggressive behavior.

Focusing on the surge of mergers among Chinese local accounting firms around the year 2000, this study examines the impacts of auditor mergers on audit quality, and documents increased earnings quality for non‐Big 5 clients during the postmerger period. The study also brings up the question for further investigation, whether the Big 5 auditors provide significant higher quality audits than the non‐Big auditors do in China, a far less litigious audit market environment, during the period of 1999–2002. We find limited differences in terms of audit quality between the Big 5 and non‐Big 5 auditors. We do not find significant differences in reported discretionary accruals and probability of reporting losses between Big 5 clients and non‐Big 5 clients. Only with the earnings conservatism proxy, clients with Big 5 recognize bad news more quickly than non‐Big 5 clients. Furthermore, findings of this study suggest the Big 5 audits do not contribute to the accruals quality differences in China, implying legal enforcement and litigation risks have greater propensity to drive auditor incentives.