Results 121 to 130 of about 26,579 (312)
Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay
, 2020 Syaiful Bahri, Rifa Amnia
openalex +2 more sources
Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer +2 more
wiley +1 more source
Influence of Characteristics of the Local Government and the Audit Opinion by BPK Toward Disclosure of Financial Statements [PDF]
, 2019 Meyulinda Aviana Elim +3 more
openalex +1 more source
Sensegiving, ESG, and Firm Value: Mitigating Interpretive Uncertainty in South Korea
Business Strategy and the Environment, EarlyView.ABSTRACT As environmental, social, and governance (ESG) becomes central to corporate strategy, firms must navigate the tension between meeting stakeholder expectations and avoiding overinvestment. This study examines how interpretive uncertainty—arising from stakeholders' divergent cognitive frames—produces a nonlinear relationship between ESG ...
Yanghee Kim +3 more
wiley +1 more source
The Effect of Audit Fees, Audit Tenure, and Leverage Ongoing Concerns Audit Opinion
Basic and Applied Accounting Research JournalThis research aims to determine the empirical evidence of the effect of audit fees and audit tenure and leverage ongoing concerns of audit opinion. This research uses secondary data in the form of annual financial reports of retail trade companies for 2020-2022.
Cynthia Veronika Depari +1 more
openaire +1 more source
Islamic Work Ethics and Audit Opinions: Audit Professionalism and Dysfunctional
Al-Iqtishad: Journal of Islamic Economics, 2016 This study examines the relationship between Islamic work ethics and auditors' opinion, focusing on the aspects of audit professionalism and dysfunctional behavior as intervening variables. The research involved in Internal Auditors working of Islamic Banking industry in Sumatra Island. A questionnaire was used for data collection.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity‐related financial risk is increasingly recognized not only as a market concern but as an ethical and systemic imperative for businesses and financial institutions. This systematic literature review synthesizes 103 peer‐reviewed studies to examine how biodiversity risk is conceptualized, measured, and integrated within financial ...
Thang Ngoc Dang +3 more
wiley +1 more source
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
Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable
Integrated Journal of Business and EconomicsAudit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit ...
Afifah Nur Widiastuti, Ifah Rofiqoh
doaj +1 more source
Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry
Business Strategy and the Environment, EarlyView.ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo +5 more
wiley +1 more source