Results 91 to 100 of about 1,613 (284)
, 2014 : Audit quality is influenced by the independence and competence of the audit firm and also an auditor. This research aims to analyze the impact of audit firm tenure, auditor tenure, and audit firm industry specialization towards audit quality.
Fadhila, Aldiena Bunga; Universitas Gadjah Mada
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Profita, 2017 The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj
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
CEO Compensation and the ESG Activities of Compensation Peers
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
Audit firm tenure and auditor reporting quality: Evidence in Malaysia [PDF]
, 2009 The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is ...
Md Yusof, Mohd 'Atef +3 more
core
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
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
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
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source