Results 51 to 60 of about 1,274 (269)

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

Audit market competition: auditor changes and the impact of tendering [PDF]

, 1998
Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella, Fearnley, S., Beattie, Vivien, Beattie, V.   +3 more
core   +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

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto, Vincenzo Basile, Nunzia Petacca, Anna Prisco   +3 more
wiley   +1 more source

The Influence of KAP Reputation, Opinion Shopping, and Debt Default on Receipt Of Going Concern Audit Opinion

, 2023
This study aims to determine the effect of KAP reputation, opinion shopping, and debt default on the acceptance of going concern audit opinion. The population is energy  companies listed on the Indonesia Stock Exchange during  2019-2021 period. Purposive
Fitriani, SE., M.Si., Ak.,CA, Indah, Pestaria, Martina Putri   +1 more
core   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Marine Tourism and Social Responsibility of Destinations: An Analysis for the Formulation of Public Policies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales, Agustín Santana‐Talavera, Francisco J. Calero García   +2 more
wiley   +1 more source

PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, DEBT DEFAULT, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN [PDF]

, 2020
Opini audit going concern merupakan asumsi akuntansi dimana suatu badan usaha dianggap akan mampu mempertahankan aktivitas usahanya dalam jangka waktu yang panjang dan tidak terjadi likuidasi dalam jangka pendek.
HALIFTA MUHAMMAD
core  

Pengaruh Opinion Shopping dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern dengan Debt Default sebagai Variabel Moderating [PDF]

, 2021
Hasil penelitian ini menggunakan analisis regresi logistik menunjukkan bahwa opinion shopping, tidak berpengaruh positif terhadap penerimaan opini audit going concern sedangkan opini audit tahun sebelumnya berpengaruh positif dan signifikan terhadap ...
Kalsum, Ummu
core