Results 61 to 70 of about 879,283 (238)

PENGARUH AUDIT PARTNER TENURE, ROTASI AUDITOR,REPUTASI KAP, DAN SPESIALISASI AUDITOR TERHADAPKUALITAS AUDIT [PDF]

, 2022
Manajemen perusahaan memiliki tanggung jawab untuk mengelola aktivitas perusahaan dengan melaporkan hasilnya melalui laporan keuangan. Peran seorang auditor diperlukan untuk menengahi kepentingan manajemen dan kepentingan pemegang saham. Seorang
MAUDY ANGGORO JUDO
core  

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

Business Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque, Saadia Irfan, Linh Thi Tue Tran   +2 more
wiley   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2004; Other title: Financial and Compliance Audit Reports published in 2004

, 2004
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : State Library (April 2004) Compliance and Control Audit Report : Arts Commission (April 2004) Compliance and Control Audit Report :
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

How National Culture Shapes the Relationship Between Board Gender Diversity and Environmental Performance: Evidence From Developed Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl, Dagmar Vágnerová Linnertová   +1 more
wiley   +1 more source

The Effect of Audit Partner and Firm Tenure on Audit Quality

, 2017
In 2016 new regulation on mandatory auditor rotation is introduced to reform the European audit market after the financial crisis, accounting scandals and a loss of trust in the auditing profession.
Sengers, Tim
core   +1 more source

From Capital to Green Innovation: Corporate Venture Capital as a Vehicle for Sustainable Organizational Learning

Business Strategy and the Environment, EarlyView.
ABSTRACT As increasing stakeholder pressure pushes firms to embed sustainability into their strategies, this study explores how corporate venture capital (CVC), a key corporate entrepreneurship instrument, supports corporate parents to learn from sustainable startups.
Louisa A. Müller, Julian D. Hüfner, Dominik K. Kanbach   +2 more
wiley   +1 more source

From ‘Responsible’ to ‘Sustainable’: A Contingent Analysis of Responsible Entrepreneurship and Product Innovation Performance in an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT While debate on responsible entrepreneurial activities for sustainable development is burgeoning, studies examining whether small and medium‐sized firms (SMEs) can benefit from responsible entrepreneurship remain underexplored. In this study, we draw on stakeholder theory to fill this literature gap by investigating the effect of responsible ...
Ayodele C. Oniku, Awele Achi, Adejumoke Adeoti, Olamide O. Akintimehin, Francis Chukwuedo Achi, Solomon Jeresa, Benard Iyegudu   +6 more
wiley   +1 more source