Results 61 to 70 of about 12,041 (260)

DETERMINAN FEE AUDIT

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

Towards Strong Sustainability: Exploring Reconfigurations of Sufficiency‐Oriented and Regenerative Business Models

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing adoption of sustainable business models, environmental decline and social disparities continue to accelerate. Strong sustainable business models offer an alternative by prioritizing ecological limits and systemic change. Drawing on an integrative literature review and business model modularization, this study examines how ...
Maike Gossen, Katrin Pakizer, Maren Kropfeld, Nancy Bocken   +3 more
wiley   +1 more source

Navigating Ethical Minefields: Micro‐Foundations of Corporate Political Work in Ethical and Sustainable Business Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu, Justin Zuopeng Zhang, Jimmy Sun, Muhammad Mustafa Kamal, Bhumika Gupta   +4 more
wiley   +1 more source

PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Akuntansi Dewantara
This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj   +3 more sources

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies

Cogent Business & Management
This study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan, Katalin Borbély, Árpád Tóth   +2 more
doaj   +1 more source

Abnormal Audit Profits or Costs and Factors Affecting Audit Fees [PDF]

Journal of Business, Communication and Technology
Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or ...
Mahmoud Lari Dashtbayaz, Zahra Rezazadeh, Toktam Safdel   +2 more
doaj   +1 more source

Towards an Integrated Approach to Corporate Sustainability: The Role of Multi‐Stakeholder Value Co‐Creation in the Food and Beverage Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf, Shanta Davie, Nosheen Khan, Chen Su   +3 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]

Front Psychol, 2022
Xu G, Ding R, Cheng H, Xing Q.
europepmc   +1 more source