Results 91 to 100 of about 31,257 (308)

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

The effect of audit team and audit committee performance on the quality of audit

Journal of Governance and Regulation
The study investigates the impact of audit committee performance (ACP) and audit team (AT) characteristics on audit quality. The research problem emerges when we question whether the characteristics of audit committees (ACs) impact audit quality. Additionally, an inquiry arises regarding the influence of the characteristics of the audit (CAT) team ...
Hakeem Hammood Flayyih, Hala Ayyed Hadi, Ghazwan Ayad Khalid Al-Shiblawi, Wided Khiari   +3 more
openaire   +1 more source

The “Generalized Other” or How to Make its Voice Heard in an Audit Committee. [PDF]

Cet article cherche à déterminer dans quelle mesure et dans quel contexte les administrateurs d’un comité d’audit expriment leurs préférences et leurs points de vue à la direction financière ainsi qu’aux auditeurs inernes et externes, de manière à ...
Richard, Chrystelle, Compernolle, Tiphaine   +1 more
core  

Professional skepticism, ethical leadership, audit committee characteristics and internal audit effectiveness in Pakistan's listed companies [PDF]

, 2022
Internal audit function is a critical component of corporate governance mechanisms, and researchers have argued that its effectiveness is of utmost importance in ensuring better corporate performance.
Rashid, Amad
core  

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

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

Agribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen, Hoa‐Thi‐Minh Nguyen, Kaliappa Kalirajan   +2 more
wiley   +1 more source

The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality

Formosa Journal of Multidisciplinary Research
This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih, Qumaydatun Alliffiya, Fani Rahmawati   +2 more
openaire   +1 more source

Analyzing audit committee effectiveness: the case of audit committee expert [PDF]

, 2019
The need of effective audit committee has been stipulated in various codes of corporate governance around the world. The Malaysian Code of Corporate Governance (MCCG) and Bursa Malaysia Listing Requirements also emphasized for companies to establish ...
AlSaih, Tareq Abdulhameed Manea, Mohamad Nor, Mohamad Naimi   +1 more
core  

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

Agribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

Audit Committee Effectiveness: Relationship with Audit Committee Characteristics and Interaction with the Internal Audit Department: Case of Egypt [PDF]

Journal of Accounting & Marketing, 2015
This study examines whether specific audit committee (AC) characteristics, including indpendence, knowledge, experience and training, and interaction between audit committee members and the internal audit function are associated with AC effectiveess.
openaire   +1 more source