This study examines Big N auditors' client risk management strategy in response to the risk of upward (i.e., income-increasing) earnings management in the post-SOX era. Specifically, we empirically study the relation between clients' signed discretionary accruals and subsequent audit pricing and...

Communities of practice (CoPs) have recently become key components in organizational knowledge management initiatives (Wenger, 2004). They have achieved prominence in the context of knowledge management and organizational learning both with scholars and practitioners. Many researches (Ardichvili...

Humanism has never been able to establish a firm place in technical education, which remains predominantly pragmatist in response to industry needs, certification requirements and educational standardisation. However, after a period of decline, humanism has made somewhat of a comeback as part of...

Chinese scholars have not yet achieved consensus on the specific theories that should be part of a Chinese HRD theory base. A review of the Chinese HRD literature has identified four theory domains frequently mentioned as a possible foundation for the discipline: management, economics,...

Purpose – The purpose of this paper is to explore the role of communities of practice (CoPs) in facilitating knowledge sharing within a Chinese management consulting company. Design/methodology/approach – A qualitative case study was conducted within a Chinese management consulting company....

By mapping the optimization problems to physical systems, the paper presents a general-purpose stochastic optimization method with extremal dynamics. It is built up with the traveling salesman problem (TSP) being a typical NP-complete problem. As self-organized critical processes of extremal...

Lane-changing behavior plays an important role in characterizing urban arterial road traffic dynamics. This paper investigates efficiency-driven and objective-driven motives for drivers to change lanes on arterial roads. The former motive is determined by the circumstances of the surrounding...