Results 51 to 60 of about 996 (255)

The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]

بررسی‌های حسابداری و حسابرسی
ObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi, Mansour Garkaz, Alireza Moetoofi   +2 more
doaj   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Audit firm attributes and independence of auditors: Evidence from listed manufacturing companies in Nigeria

Ianna Journal of Interdisciplinary Studies, 2021
Introduction: This study is carried out to ascertain how attributes specific to audit firms affect the independence of auditors engaged by manufacturing companies listed on the Nigerian stock market.
Mubaraq Sanni et al.
doaj   +2 more sources

Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?

Business Strategy and the Environment, EarlyView.
ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos, Ilse Maria Beuren, Adrian Odelli, Rodrigo Rengel, Daniele Cristina Bernd   +4 more
wiley   +1 more source

Rodízio de firmas de auditoria: a experiência brasileira e as conclusões do mercado Rotation of audit firms: the brazilian experience and the market's conclusions

Revista Contabilidade & Finanças, 2007
O rodízio de firmas de auditoria foi introduzido no Brasil por ocasião dos escândalos corporativos de instituições financeiras na emissão das demonstrações contábeis e adotado pela CVM - Comissão de Valores Mobiliários às empresas registradas na Bolsa de
Alexandre Queiroz de Oliveira, Neusa Maria Bastos Fernandes dos Santos   +1 more
doaj   +1 more source

Beyond the Reports: Cultural Pressures, Unheard Voices and the Climate Accountability Gap in Oil and Gas Sector Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental governance in Nigeria's oil and gas sector remains central to global climate justice debates, yet persistent accountability failures continue to undermine meaningful environmental and social outcomes. Despite extensive regulatory frameworks, accountability in resource‐dependent contexts is frequently reduced to formal reporting ...
Hammed Afolabi, Ronita Ram, Adetola Abdulfattah Sogbesan   +2 more
wiley   +1 more source

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

Forecasting Airport Passenger Flows Using Mobile Network Data: Insights for Sustainable Mobility and Strategic Infrastructure Planning

Business Strategy and the Environment, EarlyView.
ABSTRACT Airports are strategic and environmental nodes in global transport systems where rapid passenger growth challenges capacity, sustainability, and resilience. This study uses anonymized mobile network data to analyze and forecast passenger dynamics at Lisbon Airport, Portugal, linking data‐driven insights to sustainable mobility and ...
João Carlos Ferreira, Carlos M. P. Sousa, Marco Esperança, Babak Taheri   +3 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