Results 61 to 70 of about 996 (255)
Jurnal 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
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola +3 more
wiley +1 more source
Analytical procedures for methods of personnel management of audit firms
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 The efficiency of the audit firm's workforce management depends on its reputation and therefore its competitiveness. In order to identify modern approaches to managing the staff of audit firms, we have examined internal policies and reports on the ...
V.V. Іevdokymov +2 more
doaj +1 more source
Journal of Accounting, Finance and Auditing Studies, 2016 There has been ongoing regulatory debates in the United States and European Union countries on whether audit partner rotation really improve the audit quality, showed that there has been continuing doubts on how mandatory rotation implemented. This situation point out that rotation policy choice of countries should be supported by empirical research ...
openaire +2 more sources
Operationalizing Circular Supply Chain Management: Scale Development and Empirical Validation
Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses the conceptual fragmentation and the lack of a measurement tool in circular supply chain management (CSCM), a field in which confusion with traditional sustainability strategies limits operational progress. The objective is to develop and validate a measurement instrument capable of capturing the transition toward the ...
José Moyano‐Fuentes +5 more
wiley +1 more source
Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?
South African Journal of Economic and Management Sciences, 2020 Background: Quality financial reporting, which requires high quality auditing outcomes, aids the smooth functioning of capital markets. Setting: The South African audit regulator argues that the key auditor attributes of independence and scepticism are ...
Michael Harber, Ben Marx
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, environmental concerns have reached critical levels, emphasizing e‐waste management as essential to mitigating resource depletion. However, existing literature lacks frameworks identifying the antecedents of a circular economy.
Pedro Senna +4 more
wiley +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source