Results 41 to 50 of about 668,375 (295)
Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings
Value: Jurnal Manajemen dan AkuntansiThis study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial officers (CFOs), audit committee (ACs) and external auditors, stemming from shared educational backgrounds ...
Hendi Hendi, Budi Harsono, Novi Novi
doaj +1 more source
From CEO to chairman: Does leadership legacy influence the ESG–audit fees nexus? Evidence from UK FTSE 350 companies [PDF]
Journal of Business and Socio-Economic DevelopmentPurposeThis study aims to examine whether the chairman's status as a former chief executive officer (ex-CEO) moderates the relationship between environmental, social and governance (ESG) performance and audit fees in UK companies.
Husam Ananzeh +3 more
doaj +1 more source
Advanced Intelligent Systems, EarlyView.As food insecurity and global food demands surge, artificial intelligence (AI)‐based technologies offer promising opportunities to reduce food loss and waste. In this perspective, current AI adoption across the food supply chain is assessed using various academic, industry, and policy sources.
Akansha Prasad +5 more
wiley +1 more source
AI Dependence as a Longitudinal Governance Problem
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence governance typically focuses on whether people rely on AI appropriately during individual decisions. This Perspective addresses a different question: whether repeated AI use changes the capabilities and alternatives available to users and organisations over time.
Yiran Du
wiley +1 more source
The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]
Audit FinanciarIn an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU +2 more
doaj +1 more source
The impact of corporate tax risk on audit fee [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Auditors use several factors for pricing of audit services. Theoretically, corporate risk and complexity are the main factors affecting audit fees. The purpose of this study is to evaluate the impact of corporate tax risk on audit fees.
Omid Pourheidari +1 more
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source
Sriwijaya International Journal of Dynamic Economics and BusinessTransfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced ...
Imang Dapit Pamungkas +4 more
doaj +1 more source
Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2014 Legislators, regulators, and the media have expressed concerns about pricing of initial and subsequent audit engagement and their implications for auditor independence and audit quality. The main concern is about the issue of “low-balling” in the initial
doaj +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar +2 more
wiley +1 more source