Results 61 to 70 of about 1,187,840 (260)

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

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

, 2017
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   +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

Exposing Gender Blindness in Business Scholarship on Modern Slavery

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao, Roger Leonard Burritt, Katherine Leanne Christ   +2 more
wiley   +1 more source

PENGARUH KUALITAS AUDIT, OPINION SHOPPING, DEBTDEFAULT PERTUMBUHAN PERUSAHAAN DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDITGOING CONCERN

Journal of Accounting and Investment, 2016
This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
doaj  

Environmental Statecraft, Fragmented Authoritarianism, and Technocratic Governance: The Structure and Agency of China's Local Environmental Politics

Environmental Policy and Governance, EarlyView.
ABSTRACT Local environmental politics in China is often said to be dominated by state‐controlled modes of multi‐level governance. However, top‐down governance is embedded within and transformed by local politics, adding complexity to governance practices and environmental outcomes.
Minsi Liu, Kevin Lo
wiley   +1 more source

FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
Opini going concern sebagai opini audit menjelaskan keraguan auditor terhadap kinerja perusahaan untuk beroperasi di masa depan. Pemberian opini audit dan penjelasan kondisi perusahaan memiliki dampak besar pada keputusan investasi sehingga diperlukan ...
Dedi Haryadi, Vito Apriyanto
doaj   +1 more source

Who is a responsible woman? Understanding the scope and characteristics of responsible womanhood amongst women in Karachi

Feminist Anthropology, EarlyView.
Abstract In this paper, we will construct and analyze intersecting definitions of womanhood among middle‐class women living in Karachi, Pakistan. Women are agents of their lives and are not passive voices. In this paper, we present narratives of women who resist “societal” narratives of womanhood to live a life of their choosing.
Urooba Ahmed Fatima, Kathryn B. H. Clancy, Alexandra Brewis, Neetu Choudhary, Mohammad Jobayer Hossain, Cindi SturtzSreetharan, Sarah Trainer, Amber Wutich   +7 more
wiley   +1 more source

Going concern audit reporting in Bosnia and Herzegovina

Ekonomski Vjesnik
Purpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj   +1 more source

Advice taking across social class: Why (and when) high‐SES consumers are more likely to take advice from marketplace agents

Journal of Consumer Psychology, EarlyView.
Abstract The present research investigates whether consumers of low or high socioeconomic status (SES) are more likely to take advice from marketplace agents. Across five studies (and an additional three in the Methodological Details Appendix), including an analysis of the World Values Survey, and across a range of different advice taking contexts, we ...
Bryce Pyrah, Chelsea Galoni
wiley   +1 more source