Results 51 to 60 of about 1,228,087 (259)

OPINION SHOPPING SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS, AUDIT CLIENT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN [PDF]

open access: yes, 2020
This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure and auditor’s reputation on going concern audit opinion. Research using quantitative methods with correlational approach.
Rahma Dita, Faiza
core  

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

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

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

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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

open access: yesJurnal 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

Knowledge Sharing in the Mining Sector: Unlocking Employee Ambidexterity Through Psychological and Environmental Mediating Factors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how and why individual knowledge sharing fosters ambidextrous behavior among nonmanagerial employees in an operationally intensive, environmentally sensitive industry. We conducted a survey of 243 operators across 10 plants of an international lime producer, finding that knowledge sharing is positively related to individual
Laurent Scaringella   +2 more
wiley   +1 more source

The Influence of Opinion Shopping, Audit Quality, and Financial Condition on Going Concern Audit Opinions

open access: yesGolden Ratio of Auditing Research
This study aims to determine the effect of opinion shopping, audit quality, and financial condition proxied by the debt-to-equity ratio on going concern audit opinions. The dependent variable used is in the form of a dummy. This research uses quantitative research methods.
Sri Irviati Wahyoeni   +2 more
openaire   +1 more source

How Do Global Fashion Supply Chains Respond to Structural Pressures? Examining Sustainability Conduct Through a Spatial–Temporal–Functional Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry is facing unprecedented structural pressures, including increasing regulatory demands and rising expectations for social accountability. This study examines how global fashion supply chains respond to such pressures to advance sustainability.
Diletta Tosetto   +2 more
wiley   +1 more source

Pengaruh Audit Tenure, Debt Default, Kondisi Keuangan, Opinion Shopping, Pertumbuhan Perusahaan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern [PDF]

open access: yes, 2020
This study aims to examine the effect of audit tenure, debt default, financial distress, opinion shopping, growth companies, and size firms of going concern audit opinion. The method of this research is a quantitativ approach.
Andini, Febri Jualita Diar
core  

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