Results 121 to 130 of about 217,824 (350)

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
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]

open access: yes, 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.The population in this study consists of
Fauziyyah, A. (Afina)   +1 more
core   +3 more sources

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate 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   +3 more
wiley   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate 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

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

FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI [PDF]

open access: yes, 2013
The purpose of this study is to examine factors that can affect the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI).
NUGRAHANI, Nadia Rizki, SABENI, Arifin
core  

“This Is Not My Food”: Exploring Experiences Among Patients With a Migration Background in Specialist Eating Disorder Treatment in Sweden

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Existing evidence on eating disorders (EDs) among migrant groups across the Global North is sparse and mixed, possibly reflecting the heterogeneity of these populations. This qualitative study explored experiences among patients with a migration background in Swedish specialist ED treatment, with a focus on barriers to treatment ...
Mattias Strand   +2 more
wiley   +1 more source

Impact of Audit Fees on Earnings Management and Financial Risk: An Analysis of Corporate Finance Practices

open access: yesRisks
This study employs a robust quantitative ex post facto research design to investigate the complex relationship between audit fees and earnings management.
Abbas Ali Daryaei   +2 more
doaj   +1 more source

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