Results 81 to 90 of about 1,228,087 (259)
Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīOwnership concentration is one of the key factors influencing management behavior and the professional responsibility of auditors. This study investigates the impact of corporate ownership concentration on the relationship between earnings management ...
yasser shirzadi +3 more
doaj +1 more source
Concentration of the supply chain and audit opinion shopping: the case of China
China Journal of Accounting Studies, 2018 The supervision and governance of opinion shopping have been an important issue for academics and regulators all over the world.
Shuang Xue, Youfu Yao, Xuefang Wang
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the institutionalization and textual evolution of sustainability reporting among listed real estate investment trusts (REITs) in the United States, the United Kingdom, Australia, Singapore, and Japan between 2020 and 2025.
Seonghun Min
wiley +1 more source
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
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 +7 more
wiley +1 more source
Jurnal Akuntansi Indonesia, 2016 This study aims to determine the factors that determine the Local Government Finance Accountability Reporting. Variabel Government Accountability Financial Reporting independently used in this study is the Fiscal Decentralization measured using Local ...
Vinda Erryana, Hendri Setyawan
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Feminist Anthropology, EarlyView.Abstract Gender inequality remains widespread in the film and television production industry, yet it is seldom examined in relation to backstage working environments. This article integrates on‐screen and off‐screen perspectives to investigate the working lives of Chinese actresses.
Yajie Li, Yuhao Ding
wiley +1 more source
One size fails all? EU insolvency law between harmonisation and 28th regime
International Insolvency Review, EarlyView.Abstract The European Union's efforts to harmonise national insolvency laws have long been seen as a key step towards the completion of the Internal Market and, in particular, its Capital Markets Union project. Yet despite years of legislative activity, meaningful convergence has remained elusive.
Wolf‐Georg Ringe
wiley +1 more source
, 2015 Perusahaan didirikan dengan tujuan untuk mempertahankan kelangsungan hidup (going concern). Kelangsungan hidup usaha selalu dihubungkan dengan kemampuan manajemen dalam mengelola perusahaan agar bertahan hidup.
Devioktaviani, Sella
core +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2014 Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit ...
Kevin Martio, Amir Amir
doaj