Results 161 to 170 of about 9,999 (304)
This study examined the influence of audit firm size, audit tenure, and audit fees on auditor switching decisions among Nigeria’s listed non-financial firms. Probit regression analysis was employed to test three hypotheses using a panel dataset comprising 912 firm-year observations over a 12-year period.
Orovwigho, Ejiroghene, Edirin, Jeroh
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong +3 more
wiley +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
The Effect of Accounting Firms Size on Audit Fees [PDF]
Proceedings of the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018), 2018 Yanzhi Zhou, Liangcheng Wang
openaire +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
This study examines the effect of audit delay, audit committee, and firm size on firm value, with audit quality as a moderating variable, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. This quantitative study uses secondary data obtained from annual reports and financial statements.
Jurotul Islamiah Nur Rahmawati +1 more
openaire +2 more sources
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Ownership concentration and audit fees: do auditors matter most when investors are protected least? [PDF]
Minority expropriation could result when controlling shareholders can expropriate minority shareholders and profit from private benefits of control.
Cédric Lesage, Ben Ali Chiraz
core
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
PLoS OneLuo S, Yu D, Jin S.
europepmc +1 more source