Results 171 to 180 of about 33,431 (296)

Literature Review on Audit Opinion [PDF]

open access: yesJournal of Modern Accounting and Auditing, 2017
null Jinyu Tian, null Meijin Xin
openaire   +1 more source

The Impact of Sustainability Orientation and Sustainability Challenges in SME Responses to Institutional Support

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT SMEs receive increasing institutional support to embed sustainability, yet they vary widely in their ability to translate such support into practice. This study addresses this gap by examining the internal cognitive and strategic mechanism (sustainability orientation) through which managers interpret institutional support and the contextual ...
Michael Zisuh Ngoasong   +3 more
wiley   +1 more source

A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim   +5 more
wiley   +1 more source

The intraindustry effects of going concern audit reports [PDF]

open access: yes
This paper investigates the effect of a going concern opinion (GCO) on the equity value of the announcing firm’s competitors. On average, GCOs increase the value of a value-weighted portfolio of rivals by 0.37% at the event date.
Siri Terjensen   +2 more
core  

Digital Technologies for Transparent and Sustainable Supply Chain Management: A Resource Orchestration‐Based View in the Textile Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley   +1 more source

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar   +3 more
wiley   +1 more source

Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

open access: yesحسابداری و شفافیت مالی
Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay.
Mohammad Ali Sari
doaj  

Process evaluation of an effective Antimicrobial Stewardship intervention in hospitalized patients with community-acquired pneumonia. [PDF]

open access: yesAntimicrob Steward Healthc Epidemiol
van Heijl I   +6 more
europepmc   +1 more source

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini   +2 more
wiley   +1 more source

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