Results 71 to 80 of about 15,847 (263)

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, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

The effect of audit partner digitalization expertise on audit fees [PDF]

This study focuses on the effects of digitalization on the auditing industry and the impact of audit partner expertise in digitalization on audit fees. Using data from listed U.S.
Maghakyan, Arpine, Niemi, Lasse, Jarva, Henry, Sihvonen, Jukka   +3 more
core   +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, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

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, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Female Lead Auditors, Audit Fees, and Audit Quality

SSRN Electronic Journal
We investigate whether female lead auditors are associated with higher audit fees and audit quality. We expect female lead auditors to have a significant influence on these audit outcomes for two reasons. First, female auditors are more risk averse and less tolerant of opportunistic behaviours than their male counterparts. Second, lead auditors perform
Jérôme, Tiphaine, Poretti, Cédric, Schatt, Alain   +2 more
openaire   +1 more source

Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]

Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann, Willekens, Marleen, Van der Meulen, S.   +2 more
core  

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

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, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

How the Design of CEO Equity-Based Compensation can Lead to Lower Audit Fees: Evidence from Australia

, 2018
This paper investigates how the features of CEO equity-based compensation are associated with the agency costs of monitoring (measured by external audit fees) in an Australia setting.
Yao, Daifei, Percy, Majella, Qu, Xin
core   +1 more source

Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture

Environmental Policy and Governance, EarlyView.
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier, Roberta Maffettone, Kevin Grecksch   +2 more
wiley   +1 more source

Determinants of the profitability of audit engagements; An empirical study

This study reports the results of an investigation into the profitability of audit engagements. The study is motivated by the frequently expressed concern regarding the lack of competitiveness on the audit market, based on trends of increasing ...
Schelleman,C.
core