Results 171 to 180 of about 706 (213)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
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The effect of audit firm size on audit prices
Omega, 1990Abstract In a recent issue of Journal of Accounting and Economics, Francis, 1 developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA.
Avi Rushinek
exaly +2 more sources
Management Ownership and Audit Firm Size*
Contemporary Accounting Research, 2005AbstractThe finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence‐of‐interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership.
Clive Lennox
exaly +3 more sources
The Influence of Firm Size, Audit Firm Size and Audit Opinion Towards Audit Delay
Jurnal Analisa Akuntansi dan Perpajakan, 2022This study aims to determine whether the effect of firm size, KAP size and KAP size on audit delay. This study uses quantitative data analysis techniques with meta-analysis methods. The data of this study were obtained from observations of student thesis and journals at several universities related to the topic of audit delay. The results of this study
Nurul Faizah, Wynne +3 more
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Empirical Evidence of Audit Firm Size Toward Audit Quality and Reputation of Public Accounting Firm
Advanced Science Letters, 2018Novie Susanti Suseno, Leny Nofianti
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Audit Firm Tenure, Audit Firm Size and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2014Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
openaire +1 more source