Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
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Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
A diagnostic randomized controlled trial to validate novel dried blood spot (DBS) based technology for prognosis and screening of leukemia transcripts: study protocol. [PDF]
TrialsSharma S +15 more
europepmc +1 more source
Audit committee and internal audit
, 2012 The purpose of this study is to investigate the association of audit committee expertise and internal audit function characteristics, with audit quality, which is proxied by audit fee.
Puat Nelson, Sherliza +1 more
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Digital Transformation for Eco‐Innovation: Evidence From Agriculture 4.0 Adoption in Wine Firms
Business Strategy and the Environment, EarlyView.ABSTRACT Firms face a fundamental strategic dilemma: how to align digital transformation with environmental sustainability while maintaining competitive advantage. Drawing on the eco‐innovation and green business strategy literature, this paper investigates how Agriculture 4.0 technologies act as enablers of sustainability strategies.
Alessandro Muscio +2 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source
Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting
, 2007 This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
Building a National Infection Prevention and Control Programme: the 'Turn Nigeria Orange' Programme, 2019-2023. [PDF]
BMJ Glob HealthOkwor T +7 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source