Results 121 to 130 of about 215,511 (302)
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo +4 more
wiley +1 more source
Interdependencies between Elements of Governance and Auditing : Evidence from Germany [PDF]
, 2007 This study is the first to examine empirically the relation between audit fees, client and governance attributes in Germany. Auditing is an essential element in the system of corporate governance.
Bremert, Michael +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [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
UK evidence of auditor brand name and industry specialisation [PDF]
, 2013 First draftThere is considerable empirical evidence that after controlling for factors known to affect the level of audit fees, the large international firms earn an audit fee premium.
McMeeking, Kevin P. +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +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 +1 more
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Environmental Policy and Governance, EarlyView.ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley +1 more source
The Effect of Rotation Audits on Audit Quality with Audit Fee as a Moderation [PDF]
, 2019 Empirically, this study aims to determine the effect of rotation audits on audit quality with audit fees as moderating manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016.
Suryani, N. (Nining)
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