Results 51 to 60 of about 15,847 (263)
Jurnal Riset Manajemen dan Bisnis, 2015 ABSTRACT This study aims to examine the factors that affect audit fees. Factors examined include factors derived from the entity (client) and the factors derived from the auditor. The sample of this research is that companies listed in Indonesia Stock Exchange for the period 2007- 2008. The existence of audit fee disclosure in the financial statements
Baldric Siregar, Mutiara Indah Lestari
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
How do regulation and deregulation on audit fees influence audit quality? : Empirical Evidence from Japan [PDF]
, 2012 Technical ReportThe Japanese Institute of Certified Public Accountants (JICPA) formerly issued a standard audit fees table in accordance with the Certified Public Accountants Law.
Kasai, Naoki, Takada, Tomomi
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ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]
This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Willekens, Marleen, Achmadi, C
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Sustainable products and audit fees: empirical evidence from western European countries [PDF]
Purpose –The present study examines whether firms that appear to exhibit high sustainable outputs are more likely to pay higher audit fees than firms without such outputs.
ALshubiri, Faris +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Analysis of the influence of the internal audit function on audit fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor ́ s fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980) . Our results indicate that fees are greater in those companies that have an internal audit function. In addition,
Sierra García, Laura +2 more
openaire +5 more sources
Evaluating Association Membership Fees and Dues and Lobbyist Payments
, 2020 "September 2020." "A Performance Audit Report Presented to the Legislative Post Audit Committee"--Cover."Our audit objective was to answer the following questions: 1. How much money did state and local governments spend directly on lobbyists in 2019?
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