Results 81 to 90 of about 924 (220)

The Influence Of Financial Distress, Opinion Shopping, Debt Default, And Audit Tenure On The Acceptance Of A Going Concern Audit Opinion

Telaah Ilmiah Akuntansi dan Perpajakan
This study aims to analyze the influence of financial distress, opinion shopping, debt default, and audit tenure on the acceptance of the going concern audit opinion in non-financial service sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The data used is secondary data obtained from annual financial reports and independent
Muhammad Shidqi Musyaffa, Intan Lifinda Ayuning Putri   +1 more
openaire   +1 more source

CONSULTANCY STATE: Government as (a) Service and the Anti‐politics of Technological Expertise in Indian Cities

International Journal of Urban and Regional Research, EarlyView.
Abstract This article analyses ideas of ‘good governance through technology’ in India that first emerged from the software industry, symbolizing state support for the ‘new middle‐class’ values of liberalized private enterprise. We suggest that the contemporary prominence of consulting firms in government represents a second transformation that embeds ...
Matt Birkinshaw, Sanjay Srivastava
wiley   +1 more source

THE VIOLENCE OF FULL COST RECOVERY: Financing Water Infrastructure, and the History and Future of Perpetual Crisis in Mombasa

International Journal of Urban and Regional Research, EarlyView.
Abstract Foregrounding the role of finance, this article examines the historical production and future trajectory of the urban water crisis in Mombasa. Drawing on archival research and contemporary fieldwork, it traces how principles of full cost recovery—institutionalized during the colonial period and later reworked through postcolonial ...
Joe Williams
wiley   +1 more source

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

Journal of Accounting Research, EarlyView.
ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS, ROBERT W. HOLTHAUSEN, CHRISTINE PETROVITS, DANYE WANG   +3 more
wiley   +1 more source

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

How much are you willing to pay to avoid lockdowns? Evidence from the real estate market

Real Estate Economics, EarlyView.
Abstract In response to the COVID‐19 pandemic, numerous countries implemented lockdowns. In Victoria, Australia, a unique two‐tier system was employed, segregating areas with a Ring of Steel boundary and imposing additional restrictions within. This study focuses on the impact of lockdowns on housing prices and rents, exploring whether people are ...
Jian Liang, Chyi Lin Lee, Qiang Li
wiley   +1 more source

How do supermarkets shape the experience of vulnerable people in Australia's food system? A scoping review

Nutrition &Dietetics, EarlyView.
Abstract Aims The aim of this scoping review was to synthesise how supermarkets shape health behaviours and nutrition‐related outcomes of vulnerable populations in Australia. Methods Five databases were searched and studies were included if they discussed Australia's major supermarket chains, their relationship with vulnerable populations, and outcomes
Casey E. Webb, Jeremy Farr, Nathan Cook, Olivia R. L. Wright   +3 more
wiley   +1 more source

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

Journal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

Beyond the Populist Moment: Nationalism and the Democratic Chain of Conflict

Constellations, EarlyView.
Michaelangelo Anastasiou
wiley   +1 more source

Opinion Shopping and Audit Committees

Opinion Shopping and Audit Committees
June 2002 This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
openaire