Results 81 to 90 of about 217,824 (350)
Biochemistry and Molecular Biology Education, EarlyView.ABSTRACT The ultimate aim of all higher education programs is to produce work‐ready graduates who can enter a number of career paths. Bioscience graduates are well suited to a multitude of career paths such as research, education or industry. Designing an undergraduate bioscience program that can prepare learners for this multitude of career pathways ...
Kirsten Riches‐Suman, Simon Tweddell
wiley +1 more source
THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015) [PDF]
, 2017 The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI).
MALINDA , Anindita Rose +1 more
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Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Cogent Business & ManagementOur study investigates the relationship between the CEO’s ability (i.e. to convert a company’s resources into revenue) and audit fees and, whether this relation varies according with the audit quality in a developing market as, the Egyptian Exchange (EGX)
Hanan Mohamed Ismail Youssef +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Neural Networks: Is it hermeneutic? [PDF]
This paper proposes a synoptic methodology to evaluate the determinants of audit fees by utilising Neural Networks. First, a brief discussion is presented to highlight the significant application of Neural Network in the areas of financial management ...
Rama Prasad Kanungo
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Business Strategy and the Environment, EarlyView.ABSTRACT Food waste is a sustainability concern in the food industry, which can be mitigated through a circular economy. Circularity can be limited by contextual constraints, such as the characteristics of the waste to be recovered. However, their study in the context of food waste is scarce.
Stella Viscardi +2 more
wiley +1 more source
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market [PDF]
This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the ...
Kiertzner, Lars, Thinggaard, Frank
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Determinan Fee Audit Eksternal Dalam Konvergensi Ifrs [PDF]
, 2014 This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client\u27s complexity, client\u27s size, litigation risks, type of auditor, and auditor ...
Marsono, M. (Marsono) +1 more
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