Results 251 to 260 of about 54,234 (299)

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information

Accounting &Finance, EarlyView.
ABSTRACT This study uses a 2 × 3 experiment with Australian investors to examine how disclosing internal controls and board oversight (ICBO) and engaging different types of external assurers affect perceived credibility of sustainability information.
Paul Sakchuenyos, Eka Nugraha Tan, Pei‐Jia Lum, Roger Simnett   +3 more
wiley   +1 more source

Public sector employment rigidity and macroeconomic fluctuation: A DSGE simulation for China. [PDF]

PLoS One
Zhang X.
europepmc   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo, César Zarza Herranz, Félix J. López Iturriaga   +2 more
wiley   +1 more source

Management compliance attention, social performance and pay gap: Evidence from China. [PDF]

PLoS One
Han F, Jiang Y, Sun Y.
europepmc   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

Accounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo, Ludovica Evangelista, Daniela Mancini, Gianluca Risaliti   +3 more
wiley   +1 more source

"Deserved Trust": Perspectives in trust and trustworthiness by biomedical researchers in clinical and translational sciences. [PDF]

J Clin Transl Sci
Sotto-Santiago S, Pangelinan M, Orrel Z, Jones I, Lynch DO, Hudson B, Wiehe SE.   +6 more
europepmc   +1 more source

Audit firm tenure, financial reporting quality and the moderating effect of mandatory audit firm rotation

openaire   +1 more source

The effect of audit firm tenure and client importance on audit quality

openaire   +1 more source

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Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan

Journal of Contemporary Accounting & Economics, 2005
Abstract This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality.
Chi, Wuchun, Huang, Huichi
openaire   +2 more sources

Audit Firm Tenure, Audit Firm Size and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2014
Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
openaire   +1 more source