Results 111 to 120 of about 217,824 (350)

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas   +3 more
wiley   +1 more source

Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

open access: yes
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

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

open access: yes, 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  

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

open access: yesJournal 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   +2 more
wiley   +1 more source

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

open access: yes, 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   +1 more
core  

Asynchronous LGBTQ+ Affirming Counseling Training With Early Career Counselors: A Mixed Methods Program Evaluation

open access: yesCounselor 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   +7 more
wiley   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

open access: yesCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, EarlyView.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
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]

open access: yes, 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

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