Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour +3 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 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 +5 more
wiley +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMPENSASI EKSEKUTIF DAN KOMPLEKSITAS AUDIT TERHADAP BIAYA AUDIT PERUSAHAAN [PDF]
, 2017 This study was aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity toward the corporate audit fee.
FUAD, Fuad, NUGROHO, Dani Angga
core
Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA [PDF]
, 2017 This research aims to analyze the effect of audit committee characteristics and external auditor quality on earnings management. The audit committee characteristics analyzed in this research are audit committee size, audit committee expertise, the number
LAKSITO, Herry, SIHOMBING, Margareth A R
core +1 more source
The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source
Audit Committee, Board of Director Characteristics, and Earnings Management [PDF]
SSRN Electronic Journal, 2000 Abstract This study examines whether audit committee and board characteristics are related to earnings management by the firm. A negative relation is found between audit committee independence and abnormal accruals. A negative relation is also found between board independence and abnormal accruals.
openaire +1 more source
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP KEPATUHAN PERUSAHAAN PADA IFRS UNTUK PENGUJIAN PENURUNAN NILAI GOODWILL (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015) [PDF]
, 2017 The purpose of this research is to analyze the effect of the characteristics of audit committee and audit quality on firms’ compliance with IFRS for goodwill impairment testing.
SUDARNO, Sudarno, TANJUNG, Rini H
core
The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies’ growth opportunities?
Raida Chakroun
doaj +1 more source