Results 41 to 50 of about 706 (213)

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector

Indonesian Interdisciplinary Journal of Sharia Economics
Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality.
Siwi Rawidya Estri, Ifah Rofiqoh
doaj   +1 more source

The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion

Accounting Analysis Journal, 2019
The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility,
Siti Munifah, Dhini Suryandari
doaj   +1 more source

Audit Delay In Industrial Firms: An Analysis Of Firm Size, Profitability, And Solvency

International Journal Of Accounting, Management, And Economics Research, 2023
Audit execution time is the time required to complete the audit, computed from the conclusion of the accounting cycle to the date documented in the report. Timely financial reporting is essential for making decisions. Extended audit delays diminish the significance and worth of the data in the financial statements.
null Purwantoro Purwantoro, null Entot Suhartono   +1 more
openaire   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Asian Journal of Economics, Business and Accounting, 2021
Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange.
Amin, Aminul, Mauludin, Hanif, Suwitawayansari, Esty   +2 more
openaire   +3 more sources

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Does board size, audit firm tenure, and audit firm size affect audit quality of listed companies in Nigeria?

FUDMA Journal of Accounting and Finance Research [FUJAFR]
Purpose: The study examined the determinants of audit quality among listed oil and gas, agriculture, and natural resources firms in Nigeria by assessing the influence of board size, audit firm tenure, and audit firm size. The study was anchored on agency theory and resource dependency theory to explain how governance structures and auditor ...
Aiyudu Rachael Akhabue, Rachael E. Abusomwan   +1 more
openaire   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

Audit Pricing Determinants in the Jordanian Banking Sector: Transaction Cost Perspective

Journal of Accounting and Finance in Emerging Economies, 2019
The study aimed to investigate the relationship between TC and audit pricing after controlling other determinants. It redounds on how the control variables (firm size, firm financial performance, firm capital structure, and firm complexity) will impact ...
Munther Al-Nimer
doaj   +1 more source