Results 131 to 140 of about 26,579 (312)
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The supply chain consists of interconnected businesses and organisations responsible for the flow of goods and services. As firms increasingly adopt digital technologies, the spillover effects of supply chain digitalisation (SCD) on environmental performance remain underexplored.
Zengdong Cao +4 more
wiley +1 more source
CEO dominance, family control and modified audit opinions in Hong Kong
, 2008 Pek Yee Low, Abdul Majid
openalex +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Does Audit Evidence Type Effects on Quality of Auditor's Opinion?
, 2013 Mohamed Yakalhef
openalex +1 more source
When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?
Business Strategy and the Environment, EarlyView.ABSTRACT Amid escalating environmental risks, this study explores the novel integration of the Task Force on Climate‐related Financial Disclosures (TCFD) and the Taskforce on Nature‐related Financial Disclosures (TNFD) as a transformative approach to corporate sustainable risk management.
Xiaoyu Liu +3 more
wiley +1 more source
Literature Review on Audit Opinion [PDF]
Journal of Modern Accounting and Auditing, 2017 null Jinyu Tian, null Meijin Xin
openaire +1 more source
Reputational Risk: An Investigation Into How Environmental Failures Drive Stock Price Crashes
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines the relationship between stock price crashes and firm environment reputational risk. Using a large sample of US listed firms, covering a time span from 2007 to 2021, we test the effect of environmental reputation risk on three measures for the stock price crash risk (NEGCSK, DRUV, and CRASH).
Man Dang +4 more
wiley +1 more source