Results 41 to 50 of about 1,187,840 (260)

Pengaruh variabel keuangan & non-keuangan terhadap financial distress

open access: yesKompartemen: Jurnal Ilmiah Akuntansi, 2023
This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern ...
Budianto Budianto, Doddy Setiawan
doaj   +1 more source

AI voice journaling for future language teachers: A path to well‐being through reflective practices

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This study aimed to explore the perceived impact of using an AI‐powered voice journaling app in overcoming the challenges and stressors encountered by senior students enrolled in teaching practicum at an English Language Teaching Bachelor's programme.
Bora Demir, Duygu Özdemir
wiley   +1 more source

The Use of Renewable Energy in Prominent City Buildings: A Diffusion Study on Top European Football Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The present study applied the diffusion of innovation theory to investigate the rate of diffusion of renewable energy sources used by Europe's top professional football stadiums and the relationship with carbon neutrality. A discrete diffusion model estimated the diffusion of renewable energy to saturation, and a multivariate logistic ...
Chad S. Seifried   +2 more
wiley   +1 more source

Relationship between Change of Independent Auditor and Change of Audit Opinion [PDF]

open access: yesمجله دانش حسابداری, 2013
The objective of this study is to investigate the effect of auditor change on audit opinion change, during a period of 9 years from 2002 to 2010. The study sample consists of 243 firms, listed in Tehran Stock Exchange.
doaj   +1 more source

The Effects of Mandatory Audit Firm Rotation and Mandatory Audit Firm Retention on Opinion Shopping

open access: yes, 2023
This paper examines the impact of mandatory audit firm rotation and mandatory audit firm retention on opinion shopping. Both regulations place statutory restrictions on a client’s authority to switch auditors with the aim to curb opinion shopping ...
Lee, Beu
core  

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan   +2 more
wiley   +1 more source

Asset Redeployability and Biodiversity Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan   +2 more
wiley   +1 more source

APAKAH OPINION SHOPPING, REPUTASI KAP, AUDIT TENURE DAN KONDISI KEUANGAN MEMPENGARUHI OPINI AUDIT GOING CONCERN? [PDF]

open access: yes, 2021
Abstrak: Penelitian ini dilakukan untuk menguji pengaruh variabel opinion shopping, reputasi KAP, audit tenure dan kondisi keuangan terhadap probabilitas pemberian opini audit going concern pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) periode
Laura, Ribkha   +2 more
core   +2 more sources

Orchestrating Circularity in UK Accident Repair: An Intermediary Perspective on Green Parts and Reverse Logistics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers and barriers shaping the adoption of salvaged automotive components (‘green parts’) in the UK accident repair sector and evaluates the strategic implications for intermediary firms in fragmented service ecosystems.
Gu Pang   +3 more
wiley   +1 more source

The Relationship Between Audit Opinion Shopping and Choice of Auditor: Testing the Selectivity Hypothesis [PDF]

open access: yesپژوهش‌های حسابرسی حرفه‌ای
Women are comprehensive processors who tend to analyze all available information, incorporating risk, ethical considerations and other secondary information in their decision-making.
Ghodrattollah Vahdati   +3 more
doaj   +1 more source

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