Results 151 to 160 of about 33,431 (296)
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
The purpose this research is to show the influence of audit quality, financial condition, prior audit opinion, and the company's growth on the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between ...
Rifi, Muhammad
core
ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
Purpose – 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
PENGARUH OPINI AUDIT MODIFIKASI (MODIFIED AUDIT OPINION) TERHADAP KONTRAK UTANG [PDF]
This study aims to obtain empirical evidence regarding the effect of modified audit opinion, business continuity opinion and big ten KAP on debt contracts (interest rates and debt maturity structures) in 41 manufacturing companies on the Indonesia Stock ...
Shirothul Hamidah, NIM.: 21108040075
core
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
Going concern audit reporting in Bosnia and Herzegovina
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj +1 more source
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
PENGARUH AUDIT EFFORT, AUDIT RISK, AUDIT OPINION, DAN FIRM PERFORMANCE TERHADAP AUDIT TIMELINESS [PDF]
Ketepatan waktu laporan keuangan tahunan perusahaan merupakan hal yang penting dan faktor penting ini mempengaruhi kegunaan informasi yang tersedia untuk para pengguna eksternal.
ADELIA FARAH DIBAH, 041311333349
core
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source

