Results 71 to 80 of about 1,613 (284)
Tata kelola perusahaan dan pengaruhnya terhadap struktur modal
Jurnal Ekonomi Modernisasi, 2020 This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange.
Widijaya Widijaya, Peny Peny
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
Is Mandatory Audit Firm Rotation Necessary?
, 2015 This study investigates voluntary audit firm rotation in order to determine if mandatory audit firm rotation as proposed by the Public Company Accounting Oversight Board (PCAOB) is necessary or if voluntary audit firm rotation is an acceptable alterative.
Oster, Katherine
core
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 +2 more
wiley +1 more source
The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]
Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
core
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 +4 more
wiley +1 more source
Gusau Journal of Accounting and FinanceThe study examines the effect of audit compliance parameters on the regulatory filing timeliness of some selected listed companies in Nigeria. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the
Maarufah Abdulmalik Mohammed, Ph.D +3 more
doaj +1 more source
Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes
, 2016 Since the late 1990s, U.S. regulators have sought to increase auditors’ independence from management and to reduce the presumed detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation
Rummell, Janice E
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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 +6 more
wiley +1 more source
Auditor tenure and audit quality
, 2011 I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect.
Brooks, Li Zheng
core +1 more source