Results 31 to 40 of about 668,375 (295)
Emerging Markets Journal, 2021 This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm.
Prem Lal Joshi +2 more
doaj +1 more source
Auditor Locality, Audit Quality and Audit Pricing
SSRN Electronic Journal, 2008 Using a large sample of audit client firms over the 2002-2005 period, this paper investigates whether and how the locality of auditor or the geographic proximity between auditors and clients affects audit quality and audit pricing. We use two measures of abnormal accruals to draw inferences about audit quality, and we differentiate local auditors from ...
Choi, Jong-Hag +3 more
openaire +2 more sources
Assessing Government Subsidies for Reducing Pesticide Use: A Meta‐Analysis
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In the efforts being made by governments to reduce pesticide use, subsidies are an important instrument to encourage farmers to adopt more sustainable practices. Yet, their effectiveness remains uncertain due to diverse designs and contexts.
Gaëlle Leduc +3 more
wiley +1 more source
Cogent Business & ManagementThis paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis +5 more
doaj +1 more source
The governance role of board interlocks in audit pricing: empirical evidence from the KOSDAQ [PDF]
Seonmul yeonguThis study examines the impact of board interlocks on audit fees among firms listed on South Korea's KOSDAQ market. Board interlocks, created when directors serve on multiple boards, represent structural networks that can facilitate information exchange ...
Jeong-hwan Park
doaj +1 more source
Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing
Profita, 2020 This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT).
Indra Wijaya, Anisa Amalia
doaj +1 more source
Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters
Agribusiness, EarlyView.ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
Do the unusual resignations of independent directors affect auditors' professional judgment?
PLoS ONEIn Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies.
Li Zhang, Zigui Li
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT Agricultural cooperatives in many developing countries have evolved under strong state involvement, resulting in changing institutional conditions and governance arrangements that may shape their organizational performance. Despite extensive research on cooperative governance and federated organizations, limited empirical evidence exists on ...
Abi Pratiwa Siregar +2 more
wiley +1 more source