Results 131 to 140 of about 54,234 (299)
ABSTRACT This study analyzes the effects of the management control systems (social networking and organic innovative culture), via bricolage and frugal innovation, in the social and economic value creation of startups with a social mission. Data from 118 Brazilian startups with a social mission were analyzed using structural equation modeling and fuzzy‐
Anderson Betti Frare, Ilse Maria Beuren
wiley +1 more source
THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
The study examines the relationship between audit quality and firm’s performance of listed consumer goods firms in Nigeria, it used both the agency theory and credibility theory.
Fatima Shehu Giwa +2 more
doaj +1 more source
The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [PDF]
The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi +2 more
core
ABSTRACT Legislative frameworks that support gender equality are crucial for addressing structural inequalities, protecting women's rights, and achieving gender‐equitable land degradation neutrality (LDN) outcomes. This study examines the extent to which national‐level policies and legislation governing LDN and related sectors incorporate gender ...
Cynthia Nneka Olumba +1 more
wiley +1 more source
The study examines the impact of financial auditors’ independence on the portfolio performance of Deposit Money Banks (DMBs) in Nigeria. The study uses financial audit fees, financial auditor’s rotation and financial auditor’s tenure as measures of ...
Osayi Valentine Igbinedion +2 more
doaj
The effect of audit tenure and firm size on financial reporting delays [PDF]
The timeliness of financial reporting is an important characteristic of accounting information, since historical information will affect the economic decision-making process made by users of financial statements.
Situanti, Asmara +2 more
core
Populism and policy capacity: Evidence from an opposition municipality in Istanbul
Abstract Despite achievements in its conceptual rigor, policy capacity still represents a relatively depoliticized concept that fails to sufficiently consider the ways in which politics plays a role in its creation, mobilization, or decay. This article seeks to contribute to this debate by investigating the impact of populism on policy capacity, the ...
Ebru Ertugal, Faik Gür, İnan Sevinç
wiley +1 more source
How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Wang X, Song X, Sun M.
europepmc +1 more source
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009) [PDF]
This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion.
LAKSITO, Herry +1 more
core
ABSTRACT Worldwide, artificial intelligence‐driven technologies, including robotics and autonomous systems (RAS), are adopted to address manpower shortages in long‐term care. However, their effective use requires a reasonable degree of policy capacity across individual‐, organisational‐ and system‐levels.
Si Ying Tan, Lili Li, Araz Taeihagh
wiley +1 more source

