Results 61 to 70 of about 1,613 (284)

Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure

The Indonesian Journal of Accounting Research
We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari, Tjiendradjaja Yamin, Muhammad Nuryanto Amin, Anne Lorraine A. Casapao   +3 more
doaj   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Audit Quality and Financial Constraints [PDF]

Journal of Asset Management and Financing, 2018
The objective of this research is to study the relationship between audit quality and financial constraintsof the companies Listed on Tehran Stock Exchange. Financial constraints were calculated by localizedindex measured by Tehrani and Hesarzadeh (2009).
Gholamhosein Mahdavi, Najmeh Rastegari
doaj   +1 more source

Conceptualising Supply Chain Resilience Within Social Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones, Helen Walker, Yingli Wang, Ken Peattie   +3 more
wiley   +1 more source

Pengaruh Independensi, Audit Tenure, dan Firm Size Terhadap Kualitas Audit

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit tenure, dan firm size terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian kuan­ti­ta­tif dengan meng­gu­nakan data sekunder. Ana­lisis yang di­gu­na­kan pada penelitian ini yaitu analisis regresi logistic.
Wahyu Setyo Ningsih, Baihaqi Fanani
openaire   +1 more source

Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries

Business Strategy and the Environment, EarlyView.
ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
wiley   +1 more source

Pengaruh Audit tenure dan Auditor Firm size terhadap kualitas Audit [PDF]

, 2014
Kualitas dari suatu proses audit merupakan hal yang sangat penting karena dipercaya oleh pihak manajemen dapat meningkatkan kualitas informasi laporan keuangan. Laporan keuangan juga dapat digunakan sebagai dasar pengambilan keputusan.
Agustina, Selviana
core  

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes, Olga Cam, Aurora Carneiro Zen, Roger de Bem Jaeger, Daniela Callegaro‐de‐Menezes, Juliana Matos de Meira   +5 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

Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia

Kompartemen: Jurnal Ilmiah Akuntansi
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al.
Meiryani Meiryani, Annuru Aurelia Hendriana   +1 more
doaj   +1 more source