Results 91 to 100 of about 215,511 (302)
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
Non-audit service fees and financial reporting quality: a meta-analysis [PDF]
, 2012 Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial ...
Habib, A
core +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
Audit fees and IFRS accounting - Is information costly? [PDF]
Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the
Friis, Ole, Nielsen, Mogens
core
Conceptualising Supply Chain Resilience Within Social Enterprises
Business Strategy and the Environment, EarlyView.ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones +3 more
wiley +1 more source
Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]
Front Psychol, 2022 Xu G, Ding R, Cheng H, Xing Q.
europepmc +1 more source
Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source