Results 81 to 90 of about 1,613 (284)

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

Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]

مجله دانش حسابداری, 2013
The purpose of this study is to investigate audit quality impact on cost of equity capital. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010.
doaj   +1 more source

Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?

, 2008
We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality.
CAMERAN, MARA, TROMBETTA, MARCO, PRENCIPE, ANNALISA   +2 more
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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

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia, Luca Urciuoli   +1 more
wiley   +1 more source

PENGARUH AUDIT TENURE, FIRM SIZE DAN FIRM AGE TERHADAP AUDIT DELAY

Dinamika: Jurnal Manajemen Sosial Ekonomi
The purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis.
Bambang Widjanarko Susilo, Nur Rokhman, Robby Andika Kusumajaya, Nur Saidah   +3 more
openaire   +1 more source

Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]

In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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ENGARUH FEE AUDIT, AUDIT TENURE DAN FIRM SIZE TERHADAP KUALITAS AUDIT (Studi Kasus Pada Bank himbara periode 2018 – 2020)

, 2022
The purpose of this study was to examine the effect of audit fees, audit tenure, audit client firm size and audit quality on financial sector firms. Audit fees, audit tenure and the size of the client's company as independent variables.
Cahyani, Yenni, Rindiani, Rindiani, Herdiansah, Robi, Sangaji, Rizky, Siswanti, Irin Putri   +4 more
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Board Networks and Corporate Carbon Emissions: A Cross‐Country Analysis of Causal Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether board networks influence corporate carbon emissions and the strategic pathways through which firms decarbonize. Using a sample of 1952 firms across 48 countries from 2003 to 2020, we employ dynamic stacked regressions that exploit exogenous carbon‐regulation shocks affecting firms connected through shared third ...
Katarzyna Burzynska, Sara Jonsson, Lu Liu, Michał Dzieliński   +3 more
wiley   +1 more source

Revisionskvalitet : Hur påverkar audit-firm tenure revisionskvaliteten?

, 2017
Studien motiveras av införandet av obligatorisk byrårotation i Sverige genom EU:s revisionspaket. Studien undersöker sambandet mellan audit-firm tenure (längden på en revisionsbyrås uppdrag hos ett företag) och revisionskvalitet.
Bergqvist, Joel, Karlsson, Adam
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