Results 121 to 130 of about 129,683 (309)

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

open access: yesAgribusiness, 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   +1 more
wiley   +1 more source

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

open access: yesAgribusiness, 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   +3 more
wiley   +1 more source

Effect of Audit Attributes and Book Value Per Share on Audit Opinion of Listed Negative Book Equity Firms in Nigeria

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: This study examines the impact of audit attributes and book value per share on audit opinion among listed negative book equity firms in Nigeria over a sixteen-year period (2007–2022).
Umar Farouk Abdulkarim   +1 more
doaj   +1 more source

Review into the treatment of women at the Australian Defence Force Academy: audit report [PDF]

open access: yes, 2013
The Report of the Review into the Treatment of Women at ADFA (November 2011) (ADFA Report) made 31 wide ranging recommendations to effect significant cultural change.The ADF accepted all the recommendations made – 30 in full and one in principle.The ...

core  

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

open access: yesAgribusiness, 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

Influence of Professional Skepticism on Audit Evidence Quality and Audit Report Quality: Evidence from an Emerging Audit Market

open access: yesAfrican Journal of Accounting and Financial Research
Professional skepticism is widely recognized as a cornerstone of auditing, yet empirical evidence is limited on how it translates into measurable audit-quality outcomes. Drawing on agency theory, signaling theory, and judgment and decision-making (JDM) theory, this study develops and tests a multi-level framework linking auditor skepticism to audit ...
openaire   +1 more source

Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]

open access: yes
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Willekens, Marleen, Achmadi, C
core  

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

open access: yesAgribusiness, 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   +2 more
wiley   +1 more source

THE EFFECT OF CAPITAL STRUCTURE, LEVERAGE, COMPANY GROWTH, PROFITABILITY AND AUDIT QUALITY ON COMPANY VALUE

open access: yesJournal of Management Small and Medium Enterprises (SME's)
This study aims 1) To find out and obtain empirical evidence on the effect of capital structure, leverage, company growth, profitability, and audit quality on company value; 2) To find out and obtain empirical evidence on the effect of capital structure
Isbul Waton, Rita Friyani, Misni Erwati
doaj   +1 more source

Evidence of the audit expectation gap in Singapore

open access: yes, 2001
This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America.
Best, Peter J.   +2 more
core   +1 more source

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