Results 121 to 130 of about 112,240 (301)

THE USE OF ANALYTICAL PROCEDURES IN AFFILIATED AND NON-AFFILIATED AUDIT FIRMS [PDF]

open access: yes, 2017
The aim of the research was to investigate the allocated time and the frequency of the use of analytical procedures in affiliated and non-affiliated audit firms, and to examine the frequency the effectiveness of various types of analytical techniques by ...
HARTO, Puji, SITI, Aisyah Fitria
core  

An Investigation of Audit Expectation Gap in the Malaysian Public Sector [PDF]

open access: bronze, 2022
Murugan Batumalai   +3 more
openalex   +1 more source

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

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

Eliminating the Audit Expectations Gap : Myth or Reality? [PDF]

open access: yes
The audit expectations gap is of serious concern to the UK accounting profession with the Department of Trade and Industry proposing a new framework for independent regulation of the accounting profession.
Ojo, Marianne
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

Overcoming Financial Barriers to Expanding High-Quality Early Care and Education in Southeastern Pennsylvania [PDF]

open access: yes, 2015
High-quality early care and education (ECE) programs have been proven to create positive outcomes for children -- especially among those living in poverty.
Alex Epps   +2 more
core  

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

open access: yesAgribusiness, 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

Mediating Assurance in Auditing Standards: Auditors Mitigation of Risks of Frauds

open access: yesRiset Akuntansi dan Keuangan Indonesia
This study critically interrogates mediating assurance in auditing lived experiences of independent auditors. It is qualitative research based on constructivist perspective. A combination of participant observations and interviews were used to build data
Joshua Onome Imoniana, Massimo Bianchi
doaj   +1 more source

The Determinants of Audit Expectation Gap in Malaysia

open access: diamond, 2023
Siti Nur Shahirah Sahidan   +3 more
openalex   +2 more sources

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