Results 41 to 50 of about 924 (220)

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

مجله 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

Internal Control Opinion Shopping and Audit Market Competition

The Accounting Review, 2014
ABSTRACT This study examines the extent to which audit clients successfully engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long been concerned about the impact of both audit market competition and opinion shopping on audit quality.
Nathan J. Newton, Julie Persellin, Dechun Wang, Michael S. Wilkins   +3 more
openaire   +2 more sources

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

Business 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, Hui Sun, Sean Geens, Yeunsoo Park   +3 more
wiley   +1 more source

Biodiversity Strategies in Action—Empirical Evidence From the Food Value Chain

Business Strategy and the Environment, EarlyView.
ABSTRACT There is an increasing need for better understanding of firm activities that contribute to biodiversity preservation. Panwar, Ober, and Pinkse offer a valuable typology of corporate biodiversity protection strategies based on temporal and spatial dimensions, namely, the preloss (proactive) strategies of conservation and compensation, and the ...
Joanna Scott‐Kennel, Sini Laari, Asta Salmi   +2 more
wiley   +1 more source

Sustainable Luxury: Understanding Consumer Responses to Purpose‐Driven Brand Strategies

Journal of Consumer Behaviour, EarlyView.
ABSTRACT The study examines the dilemma faced by consumers in balancing the concepts of sustainability and luxury in the context of self‐gifting. The research is based on the Affect‐Behavior‐Cognition (ABC) framework and the Consumer‐Brand Identification (CBI) theory, which seeks to understand how the perceived sustainability–luxury fit and brand ...
Subhajit Pahari, Munmun Patra, Kiran Menghani, Park Thaichon   +3 more
wiley   +1 more source

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

پژوهش‌های 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, Bahman Banimahd, seyyed Hossein Hoseini, Mohamad Hamed Khanmohammadi   +3 more
doaj   +1 more source

Humanlike AI for Corporate Social Responsibility Communication: How Perceived Anthropomorphism Shapes Stakeholder Acceptance of Chatbots

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang, Yang Cheng, Yuan Wang   +2 more
wiley   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN

Jurnal Akuntansi dan Keuangan Indonesia, 2011
Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival.
Mirna Dyah Praptitorini, Indira Januarti
doaj   +1 more source

Opinion Shopping as Moderating Influence of Financial Distress, Audit Client Tenure and Auditor’s Reputation on Going Concern Audit Opinion

Sustainable Business Accounting and Management Review, 2023
This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure, and auditors' reputation on going concern audit opinion. This Research uses a quantitative method with a correlational approach. The subjects of this study are infrastructure, utilities, and transportation companies listed on the Indonesia ...
Faiza Rahma Dita, Sari Andayani
openaire   +1 more source