Results 131 to 140 of about 1,613 (284)
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality
Jurnal Ilmiah Akuntansi Kesatuan, 2020 Kinanti Putri Nasuci +2 more
openaire +2 more sources
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
The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking
Jurnal Akuntansi dan Auditing IndonesiaThe objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj
How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source
Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]
Front Psychol, 2022 Xu G, Ding R, Cheng H, Xing Q.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik +4 more
wiley +1 more source
Audit firm tenure and audit qualifications in Spain: a multinomial approach
European Accounting and Management Review, 2014 Josep Garcia-Blandon +2 more
openaire +1 more source
Auditor Tenure, Audit Firm Rotation and Audit Quality: A Literature Review [PDF]
International Journal of Academic Research in Business and Social Sciences, 2018 Hamza K. Qawqzeh +5 more
openaire +1 more source