It has been reported that traveling waves propagate periodically and stably in sub-excitable systems driven by noise [Phys. Rev. Lett. <Emphasis Type="Bold">88, 138301 (2002)]. As a further investigation, here we observe different types of traveling waves under different noises and periodic forces, using a simplified...</emphasis>

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing...

Purpose – This paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion. Design/methodology/approach – The authors contend that, when a new audit partner is from the same audit firm as the outgoing audit partner (audit partner rotation),...

This research note examines the impact of client size on the estimation of audit fee premiums in the Australian market for audit services. Previous research suggests that higher audit fees are expected for both larger clients and for industry specialization. We find that in the Australian market...