Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) [PDF]
This research was conducted to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX).
, Dra. Nursiam, M.H., Ak., CA +1 more
core
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Non-audit services and auditor independence: Norwegian evidence
We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance.
Yu (Elli) Zhang, David Hay, Claus Holm
doaj +1 more source
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
doaj +1 more source
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FEE AUDITOR EKSTERNAL [PDF]
The purpose of this study is to examine the influence of good corporate governance mechanism with external auditor fees on all companies listed on Bursa Efek Indonesa (BEI) in 2009-2013. Good corporate governance mechanisms in this study consisted of the
CAHYONOWATI, Nur, PRATAMA, Yulika Wahyu
core +1 more source
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
Asset Redeployability and Biodiversity Risk
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Corporate governance and audit fees: Evidence from companies listed on the Shanghai Stock Exchange
This study uses data from companies listed on the Shanghai Stock Exchange to investigate the relationship between corporate governance and audit fees. Full sample results reveal a significant negative relationship between corporate governance and audit ...
Xingze Wu
doaj +1 more source
ANALISIS HUBUNGAN AUDITOR-KLIEN: FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013) [PDF]
The main purpose of this research is examining factors that affect the audit firm switching. Those factors are change in management, qualified audit opinion, client size, audit quality, audit fee,and audit delay.
HARTONO , Tito Anantyo, ROHMAN , Abdul
core +1 more source
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen +3 more
wiley +1 more source

