Results 61 to 70 of about 1,121,621 (271)

PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA

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

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source

Auditors Independence, Auditors’ Tenure and Audit Firm Size In Nigeria [PDF]

, 2012
This paper has been carried out to empirically examine the relationship between auditor’s tenure, audit firm size and auditor’s independence. A cross-sectional survey research design was used for the purpose of this paper with a sample size of fifty (50)
Amake, Chinwe Claire, Okafor, Chinwuba
core   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN

Jurnal Akuntansi dan Auditing, 2014
This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise,
Andrian Budi Prasetyo
doaj   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

Integrated Reporting Disclosure and Firm Value: The Moderating Role of Audit Tenure in ASEAN-5 Countries

Jurnal Dinamika Akuntansi dan Bisnis
This study investigates the effect of integrated reporting disclosure (IRD) on firm value, with audit tenure as a moderating variable. The sample consists of mining and property companies listed in ASEAN-5 capital markets, yielding 363 firm-year ...
Ghifari Robby Maulana, Tito IM. Rahman Hakim, Erfan Muhammad, Frida Fanani Rohma   +3 more
doaj   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Leading the Loop: Anchor‐Led Orchestration in Nascent Circular Ecosystems—A Qualitative Case Study

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy necessitates coordinated, systemic change across value chains. Yet the role of anchor firms in initiating and orchestrating nascent circular ecosystems remains underexplored. Using an inductive, qualitative single‐case design, we analyse a German mid‐sized entrepreneurial firm, drawing on 21 interviews
Johann Felix Mader, Patrick Spieth
wiley   +1 more source

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source

THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

Gusau Journal of Accounting and Finance
The study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed, Samira Mohammed Adimoha, Musa Mohammed Abdulkarim   +2 more
doaj   +2 more sources