Results 151 to 160 of about 1,228,000 (306)

Regulating non audit services: Towards a principles based approach to regulation [PDF]

Based on the argument that the benefits conferred through the provision of non audit services by audit firms outweigh the attributed costs of safeguarding the auditor's independence, this paper will not only seek to justify this argument, advance ...
Ojo, Marianne
core   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Correction to: Waterbirth: a national retrospective cohort study of factors associated with its use among women in England

BMC Pregnancy and Childbirth, 2021
H. Aughey, J. Jardine, N. Moitt, K. Fearon, J. Hawdon, D. Pasupathy, I. Urganci, NMPA Project Team, T. Harris   +8 more
doaj   +1 more source

Pengaruh Audit Switching, Reputasi Audit dan Opini Audit terhadap Audit Delay

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Audit delay, defined as the time lag between the fiscal year-end and the issuance date of the audit report, can undermine the timeliness and reliability of financial information for stakeholders. This study aims to examine the effect of audit switching, auditor reputation, and audit opinion on audit delay among property and real estate companies listed
Fitri Utami, Rusdi Rusdi
openaire   +1 more source

The Informatics Audit - A Collaborative Process [PDF]

The paper present issues regarding the audit in informatics field, the audit seen as a collaborative process and how the collaborative banking systems are audited. In this paper, the methodology and techniques for an effective audit process are described.
Cristian CIUREA
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit

Jurnal Akuntansi, Keuangan dan Perpajakan
This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have
Rizki Syahputra, Fadel Yusuf, Fahri Yusuf   +2 more
openaire   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source