Results 51 to 60 of about 54,234 (299)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark.
Darsono, D. (Darsono) +1 more
core
Too Old to Bother: CEO Age and Corporate Stakeholder Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley +1 more source
Jurnal Akuntansi dan Auditing, 2011 Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk ...
Jimy Abadi, Widi Hidayat
doaj +1 more source
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF LOAN [PDF]
, 2015 Putri Mulyawati, 2015: The Influence of Institutional Ownership, Managerial Ownership, Public Accountant Firm Size, Audit Tenure, and Voluntary Disclosure on Cost of Loan. Advisors: (I) Marsellisa Nindito, SE., M.Sc., Ak., CA; (II) Yunika Murdayanti,
MULYAWATI, PUTRI
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT
Jurnal Ilmiah Wahana Akuntansi, 2015 In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation.
Anindita Astri Khairunisa +1 more
doaj
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms
JAS (Jurnal Akuntansi Syariah)This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra +4 more
doaj +1 more source
ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]
, 2012 This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
core
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source