ABSTRACT This study investigates the causal mechanisms by which responsible leadership (RL) promotes sustainable agritourism development in the Mekong Delta, Vietnam. Using focus groups and multiple case studies across five exemplary agritourism operations, we examine how RL operates across multiple levels to influence sustainable agritourism outcomes.
Giang N. T. Nguyen, Heidi Wechtler
wiley +1 more source
ABSTRACT Transparency is increasingly recognized as a critical factor in advancing the sustainability of production processes and products, particularly in fashion retailing. In response, the European Union is developing standardized transparency mechanisms, most notably the Digital Product Passport (DPP).
Virginia Fani +3 more
wiley +1 more source
Audit Opinion Shopping and Audit Quality: Simultaneous Equations model [PDF]
Esmaeil Amiri, Hossein Fakhari
openaire +1 more source
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, OPINION SHOPPING, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020” [PDF]
ABSTRAK “PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, OPINION SHOPPING, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 ...
Salsabilla Nur Febrianinda, -
core +1 more source
ABSTRACT As the regenerative rhetoric spreads across research and practice, management literature remains fragmented, with no coherent account of how regenerative principles are defined, governed, and enacted at the organizational level. This systematic literature review synthesizes 36 peer‐reviewed articles (2017–2025) through the lens of the ...
Lena Marie Kaufmann, Stephan Hankammer
wiley +1 more source
The Analysis of Opinion Shopping, Solvency, and Real Activities manipulation (RAM) as The Determinants of Going Concern Audit Opinion [PDF]
The going concern audit opinion is a modification audit in which, in the auditor’s consideration, there is a significant inability or uncertainty of the company’s continuity in running their operation.
Pratiwi, Bestari
core +1 more source
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 +4 more
wiley +1 more source
Pengaruh Audit Tenure, Disclosure, Ukuran KAP, Debt Default, Opinion Shopping dan Kondsisi Keuangan terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan yang Terdaftar Pada Index Syariah BEI [PDF]
This research study was aimed to examine empirically the effect of audit tenure, disclosure, KAP size, debt default, opinion shopping, and financial condition on the acceptance of going concern audit opinion.
Nanda, Fini Rizki, Siska, Siska
core +3 more sources
The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay
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 +3 more
wiley +1 more source
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

