Results 81 to 90 of about 519,581 (312)

Auditor and Audit Committee Independence in India [PDF]

This article reviews the regulations and governance reforms carried out in India with respect to auditor and audit committee independence. In doing so it critically compares them with the regulations existing in the US.
Jayati Sarkar, Subrata Sarkar
core   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core  

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem [PDF]

This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger, Jens Robert Schöndube   +1 more
core  

Pengaruh Efektivitas Komite Audit Terhadap Financial Distress [PDF]

, 2013
This study analyzes the impact of audit committee effectiveness on financial distress by using discriminant analysis (z-score). The effectiveness of audit committee can be seen from size of audit committee, independence of audit committee, frequency of ...
Hadiprajitno, B. (Basuki), Nuresa, A. (Ardina)   +1 more
core  

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

Independent audit committee members’ board tenure and audit fees [PDF]

, 2012
This study examines whether independent audit committee members’ board tenure affects audit fees. We find that audit fees are lower for firms with high proportion of long board tenure directors on the independent audit committee than for firms with low ...
Chan, Anthony, Liu, Guoping, Sun, Jerry
core   +2 more sources

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

Pengaruh Karakteristik Komite Audit terhadap Kualitas Laba [PDF]

, 2017
The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit ...
Laksito, H. (Herry), M, R. R. (Ricky)
core   +3 more sources

Corporate Governance, Reputation Concerns, and Herd Behavior [PDF]

This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger
core