Results 151 to 160 of about 627,522 (356)

Auditing Knowledge [PDF]

open access: yes, 2008
{Excerpt} A knowledge audit can have multiple purposes, but the most common is to provide tangible evidence of what knowledge an organization needs, where that knowledge is, how it is being used, what problems and difficulties exist, and what ...
Serrat, Olivier
core   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, 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

Determinants of Audit Fees among Insurance Firms in Nigeria

open access: yesCopernican Journal of Finance & Accounting
This study examined the determinants of audit fees of listed insurance companies in Nigeria, representing developing African countries with emerging capital markets.
Goodnews Kolawole Gureje   +2 more
doaj  

The effects of two auditors and non-audit services on audit fees: evidence from a small capital market [PDF]

open access: yes
This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the ...
Kiertzner, Lars, Thinggaard, Frank
core  

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, 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

Reverse Merger Audit Fee Premium: Evidence from China

open access: green, 2023
Zijian Cheng   +3 more
openalex   +1 more source

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]

open access: yes
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
core  

Оптимизация аудиторских доказательств [PDF]

open access: yes, 2018
OPTIMIZATION OF AUDIT EVIDENCE G. PUPKOРаскрываются виды аудиторских доказательств, их классификация по значимости для пользователей. Подробно изложен порядок получения отдельных доказательств.
Пупко, Г. М.
core   +1 more source

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

open access: yesAgribusiness, 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

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