Results 111 to 120 of about 214,454 (303)

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

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]

, 2015
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

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

PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 [PDF]

, 2015
The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.
FAUZIYYAH, Afina, SUDARNO, Sudarno
core   +2 more sources

The role of the external auditor in the regulation and supervision of the UK banking system [PDF]

The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial ...
Ojo, Marianne
core   +1 more source

Analisis Faktor-faktor yang Mempengaruhi Penetapan Audit Fees (Studi Empirik pada Perusahaan Manufaktur di Bei) [PDF]

, 2014
This study aims to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX) in the year 2011-2013. Factors that affect the determination of the external audit fees are the type
Afri Yuyetta, Etna Nur, Immanuel, R. (Raymond)   +1 more
core  

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 GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) [PDF]

, 2018
ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh good corporate governance dan manajemen laba terhadap fee audit. Unsur good corporate governance yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, ukuran ...
Jeffri Lianda
core  

Policy Networks and Policy Entrepreneurship in the EU: Explaining Structural Policy Change in Pharmaceutical Innovation Incentives and Health Technology Assessment

European Policy Analysis, EarlyView.
ABSTRACT Policy process research has excelled in explaining structural policy change within national settings, but extensions and applications to the EU level have long proven challenging for scholars. Given that the EU is currently experiencing its longest period of Treaty stability since the 1980s—having evolved into a sui generis political system ...
Vassilis Karokis‐Mavrikos
wiley   +1 more source

Digital Rights Activism in Multilevel Governance

European Policy Analysis, EarlyView.
ABSTRACT Multilevel governance (MLG) without a clear hierarchical structure can create power imbalances among various actors, particularly in settings with overlapping jurisdictions and policy areas. This dynamic is especially pronounced in Internet governance, which faces a complex interplay of domestic laws, state interdependence, and heightened ...
Alison Harcourt
wiley   +1 more source