Results 111 to 120 of about 192,919 (307)

Asynchronous LGBTQ+ Affirming Counseling Training With Early Career Counselors: A Mixed Methods Program Evaluation

Counselor Education and Supervision, EarlyView.
ABSTRACT A growing body of research shows that training in LGBTQ+ affirming counseling (LGBTQ+ AC) positively impacts counselors’ perceived knowledge and skills in providing mental health services to LGBTQ+ communities. Existing program evaluations of LGBTQ+ AC, however, have primarily used synchronous delivery formats and cultural competency models ...
Amber L. Pope, Kelli Hartzell, Matt B. Siroty, Jeff Moe, Noelle St. Germain‐Sehr, Bianca R. Augustine, Amanda St. Germain‐Sehr, Tai Lexumé   +7 more
wiley   +1 more source

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2015-2016) [PDF]

, 2018
This study aims to examine the effect of managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders as independent variable to audit fees as dependent variable.
SUSATIABHAKTI, Dibio Abhimantra, ZULAIKHA, Zulaikha   +1 more
core  

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]

PLoS One, 2020
He XX, Xie DC, Hu ZM, Bao XL, Li L.
europepmc   +1 more source

PENGARUH KOMITE AUDIT, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP AUDIT FEE (Studi Empiris Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) [PDF]

Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, dewan komisaris dan profitabilitas terhadap audit fee. Sampel dalam penelitian ini terdiri dari 18 perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia tahun 2014-2016.
Dhia Wenny, Cherrya, Rinanda, Petris
core  

Pengaruh Faktor Internal Dan Eksternal Terhadap Independensi Dan Kualitas Audit Auditor (Studi Empiris Pada KAP di Surakarta dan Yogyakarta) [PDF]

, 2015
Penelitian ini bertujuan untuk mengetahui hubungan idealisme dan relativisme (faktor internal) serta persaingan antar KAP dan audit fee (faktor eksternal) terhadap independensi dan kualitas audit auditor.
, Dr. Erma Setiawati, MM. CA, Purbowati, Wulan   +1 more
core  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Gender Lens Equity Funds: A Methodological Breadth–Accountability Depth Framework and Observed Outcomes

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir, Ásta Dís Óladóttir, Gary L. Darmstadt, Sigríður Benediktsdóttir   +3 more
wiley   +1 more source

PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016) [PDF]

, 2018
The purpose of this paper is to examine the the effect of company structures which are managerial ownership, foreign ownership, and government ownership on Audit Fee.
MERAMIS, Claudy, SYAFRUDDIN, Muchamad
core  

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source