Results 141 to 150 of about 214,454 (303)

Digital transformation, green innovation, and audit fees

open access: yesFrontiers in Environmental Science
Under the trend of synergistic development of digitalization and greening, this paper investigates the impact of enterprise digital transformation on audit fees and its mechanism, by using textual analysis and performing empirical tests on the data of ...
Pengzhen Lou, Xiaohui Zhou
doaj   +1 more source

Clinician insights into pediatric temporary feeding tube management: Unseen barriers, unclear roles revealed from a prospective mixed methods study

open access: yesNutrition in Clinical Practice, EarlyView.
Abstract Background Temporary feeding tubes are common in pediatric healthcare, but research on understanding how clinicians manage their use and understand the impact on families is limited. Existing research often overlooks clinician perspectives despite tensions between clinical priorities and family needs. This study aimed to understand clinicians'
Claire Reilly   +4 more
wiley   +1 more source

Opening the Black Box of Nonprofit Reputation and Volunteer Attraction With Supervised Machine Learning

open access: yesNonprofit Management and Leadership, EarlyView.
ABSTRACT With the aim to explore the potential of machine learning for nonprofit research, this article contrasts traditional linear regression with four contemporary supervised machine learning approaches. Concretely, we predict (1) reputation ratings and (2) the total number of volunteers for 4021 non‐profit organizations in the U.S.
Moritz Schmid   +2 more
wiley   +1 more source

When Politics Shapes Administration: Bureaucratic Autonomy, Policy Role Separation, and Organizational Capacity in an Institutionally Weak Public Administration

open access: yesPublic Administration and Development, EarlyView.
ABSTRACT This study examines the impact of administrative autonomy and the separation of roles in public policy on organizational capacity within hybrid public administration systems, particularly in Colombia. It explores the dynamics between elected officials and civil servants, focusing on how the division of responsibilities and the autonomy granted
Camilo Ignacio González   +1 more
wiley   +1 more source

The effect of compliance assistance on pollution discharges and violations of environmental regulations

open access: yesJournal of Policy Analysis and Management, EarlyView.
Abstract Researchers and policymakers assert competing behavioral models of polluters. One model portrays polluters as best approximated by the perfectly informed, rational actor from economics textbooks. Another model portrays polluters, particularly small and medium facilities, as imperfectly informed, cognitively bounded, pro‐social actors.
Paul J. Ferraro, Jay P. Shimshack
wiley   +1 more source

Determinants of Audit Fees among Insurance Firms in Nigeria

open access: yesCopernican Journal of Finance & Accounting
This study examined the determinants of audit fees of listed insurance companies in Nigeria, representing developing African countries with emerging capital markets.
Goodnews Kolawole Gureje   +2 more
doaj  

Impact of Packaging and Recycling Systems on Material Recirculation: A Stage‐Decomposition Model

open access: yesPackaging Technology and Science, EarlyView.
A system‐level view emerges from decomposing recycling into four stages (participation, collection, sorting and process yield), diagnosing constraints and targeting interventions. Cumulative equivalent uses (CEUs) quantify long‐term retention, revealing marginal improvements at high baselines generate disproportionately larger gains than low‐baseline ...
Diogo Figueirinhas   +3 more
wiley   +1 more source

Environmental, Social and Governance Strategies for Sustainable Development Goal 3: Enhancing Health and Social Wellbeing

open access: yesSustainable Development, EarlyView.
ABSTRACT The discourse on Environmental, Social, and Governance (ESG) strategies is growing, yet its ability to meaningfully advance health and social wellbeing (H&SW) in line with United Nations Sustainable Development Goal (SDG 3) remains under‐examined. Existing studies assume that ESG automatically strengthens SDG 3 outcomes, yet how the Governance
Arjun Chaudhuri   +2 more
wiley   +1 more source

Review Audit Fee Stickiness

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
Agency problems were created between managers and shareholders as a result of conflict of interest. Auditing is an efficient way to limit the authority of the directors in contractual relationship. In this paper, we investigate fluctuations and changes of short term and long term audit fees.
openaire   +1 more source

Linking Loops: How Digital Platforms Orchestrate Circular Economy Networks

open access: yesSustainable Development, EarlyView.
ABSTRACT This study investigates how digital platforms can drive the transition to a circular economy by developing multi‐stakeholder collaboration and fostering innovation. Using the Italian Circular Economy Stakeholder Platform (ICESP) as case study, it explores the mechanisms through which digital infrastructures orchestrate knowledge flows ...
Anna Prisco   +3 more
wiley   +1 more source

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