Results 91 to 100 of about 217,824 (350)
Business Strategy and the Environment, EarlyView.ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 more
wiley +1 more source
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
Akuntansi DewantaraThis research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj +3 more sources
Factors influencing external audit fees in Malta [PDF]
, 2014 The main objective of this study is to investigate factors influencing the external audit fees in Malta. This includes assessing whether client size, complexity and risk, also known as the ―traditional‖ determinants, are applicable in the case of ...
Attard, Miriam +2 more
core
Reverse Merger Audit Fee Premium: Evidence from China
, 2023 Zijian Cheng +3 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro +4 more
wiley +1 more source
PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2015) [PDF]
, 2017 The purpose of this paper is to investigate the association between corporate ownership structures and characteristics on audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI). This study focusses on the extent
HARAHAP, Juan Oktavianus +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
Pengaruh Fungsi Audit Internal Terhadap Fee Auditor Eksternal [PDF]
, 2013 Understanding the relationship between a firm\u27s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as ...
Hapsari, E. D. (Erlina) +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
Audit pricing and nature of controlling shareholders: Evidence from France
China Journal of Accounting Research, 2013 This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders.
Chiraz Ben Ali, Cédric Lesage
doaj +1 more source