Results 111 to 120 of about 192,805 (309)

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  

AI Hallucinations in Tourism: How Errors Impact Consumer Trust and Recommendation Acceptance

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Generative artificial intelligence (GenAI) is quickly transforming travel planning; however, its outputs can include hallucinations, which are plausible yet false statements that can undermine user judgement. Eliminating hallucinations in GenAI technology is currently impossible.
Francisco Rejón‐Guardia, Sebastian Molinillo, Rafael Anaya‐Sánchez   +2 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
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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

Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]

, 2016
The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si., Dianti, Sekar Ayu   +1 more
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Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi   +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 Pengendalian Intern dan Lamanya Waktu Audit terhadap Fee Audit (Studi Kasus pada Kap Kota Jambi dan Palembang) [PDF]

, 2011
Penelitian ini berjudul Pengaruh Pengendalian Intern dan Lamanya Waktu Audit Terhadap Fee Audit (Studi Kasus Pada KAP Kota Jambi dan Palembang).
Herawati, N. (Netty)
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

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