Results 51 to 60 of about 1,463,915 (240)

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

Audit firm transparency disclosures and audit quality

open access: yes, 2021
This study examines whether audit firm transparency disclosures are associated with audit quality and explores the effect of audit firm size on this association.
Mihret, Dessalegn Getie   +9 more
core   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried   +2 more
wiley   +1 more source

PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Benefita, 2019
The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor.
Hendi Hendi, Desiana Desiana
doaj   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness 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   +4 more
wiley   +1 more source

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

open access: yesBusiness 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   +4 more
wiley   +1 more source

Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]

open access: yes
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
core  

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Is Mandatory Audit Firm Rotation Necessary?

open access: yes, 2015
This study investigates voluntary audit firm rotation in order to determine if mandatory audit firm rotation as proposed by the Public Company Accounting Oversight Board (PCAOB) is necessary or if voluntary audit firm rotation is an acceptable alterative.
Oster, Katherine
core  

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

open access: yesBusiness 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

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