Humor is often considered a universal element of human communication, yet its expressions and interpretations are deeply embedded within specific cultural contexts. In the age of globalization and transnational media consumption, the cultural boundaries of humor have become increasingly relevant, particularly in the realm of international cinema. This paper explores the distinct mechanisms and cultural assumptions underlying humor in Chinese and Western comedy films. Drawing on humor theories such as incongruity theory and relief theory, as well as Hofstede’s cultural dimensions and Hall’s context theory, this study employs comparative textual analysis to examine selected representative films from both cultural spheres including Kung Fu Hustle (Stephen Chow), Hi, Mom (Jia Ling), Mr. Bean (Rowan Atkinson), and Borat (Sacha Baron Cohen). The analysis focuses on four major dimensions of humor: linguistic play, situational and physical comedy, sociocultural references, and audience reception. It reveals that while some comedic devices (e.g., slapstick and exaggeration) may cross cultural lines, others—such as wordplay, political satire, and culturally specific references—often result in misinterpretation or reduced comedic effect when transplanted across cultures. The findings suggest that comedy serves as a potent yet fragile tool of cultural expression, one that resists easy translation and adaptation. This study highlights the importance of cultural sensitivity in the global distribution of comedy films and offers implications for international film translation, media localization, and transnational audience engagement strategies.
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