PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT (Studi pada Kantor Akuntan Publik di Surabaya) [PDF]
, 2017 Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit fee, dan objektivitas pada kualitas audit. Responden penelitian dalam penelitian ini adalah staf auditor dengan jabatan junior sampai manajer yang bekerja pada Kantor Akuntan ...
KUSUMAWARDANI, DIAH
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
Pengaruh Tenure Kap, Ukuran Kap, Spesialisasi Auditor dan Audit Fee terhadap Kualitas Audit dengan Moderasi Komite Audit [PDF]
, 2017 There are still debate whether long audit tenure will decrease auditor\u27s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization ...
Nurintiati, A. A. (Anastasia) +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2016 This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variabel in this research is the external auditor fee.
FARANDY, Rangga Danang, RATMONO , Dwi
core
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
The effect of audit market deregulation on audit competition and quality [PDF]
Contabilitate şi Informatică de GestiunePurpose: This paper examines the effect of minimum audit fee reserve deregulation on audit quality. Specifically, we examine the impact of the 2011 audit fee deregulation in Greece. Design/methodology/approach: Our sample consists of 120 firms listed on
Marios Fasoulas, Evangelos Chytis
doaj +1 more source
PENGARUH TENUR KAP, SPESIALISASI INDUSTRI KAP, UKURAN KAP, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012 - 2014) [PDF]
, 2016 The purpose of this research is examining the influences of audit firm tenure, audit firm industry specialization, audit firm size, and client size on audit quality with audit fee as an intervening variable. Audit fee is proxied through natural logarithm
FUAD, Fuad, PURTANTO, Rizqi Inggil
core
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
Business Strategy and the Environment, EarlyView.ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source