Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Diversity is essential for social sustainability, yet its role in advancing social sustainability remains underexplored. This systematic and integrative review aims to integrate diversity literature with social sustainability and two key processes driving organisational sustainability—CSR and sustainable HRM. Drawing on 461 papers across three
Claudia Díaz‐Leyva +1 more
wiley +1 more source
The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]
, 2014 The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm ...
DESILIANI, Nabella, MEIRANTO, Wahyu
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2016 This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting.
Andrian Budi Prasetyo
doaj +1 more source
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
, 2015 The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko +3 more
wiley +1 more source
Pengaruh Audit Tenure , Reputasi Kap, Disclosure,ukuran Perusahaan Dan Profitabilitas Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (Bei) Tahun 2011-2015 [PDF]
, 2016 This research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry.
Delamat, H. (Harun) +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source