Results 141 to 150 of about 704,563 (302)

The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services [PDF]

Recently, the Commission of the European Communities has put up for discussion various reform proposals intended to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
core  

Competition Policy and Agribusiness in the Biden Administration

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Biden Administration pursued a set of ambitious competition policy initiatives in agriculture and agribusiness, primarily aimed at livestock and poultry supply chains, farm inputs, and food retailing. The initiatives included expanded antitrust enforcement; new US Department of Agriculture (USDA) contract regulations requiring poultry ...
James M. MacDonald
wiley   +1 more source

Pengaruh Kompleksitas Audit, Locus Of Control, Risiko Kesalahan terhadap Penurunan Kualitas Audit dengan Perilaku Disfungsional Auditor sebagai Variabel Intervening (Studi Kasus pada Kantor Akuntan Publik di Sumatera Bagian Tengah) [PDF]

, 2015
The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are ...
DP, E. N. (Emrinaldi), Riny, P. S. (Pretty), Rofika, R. (Rofika)   +2 more
core  

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Disentangling the relationships between denomination of origin regulatory councils activities and Spanish wineries' export performance

Agribusiness, EarlyView.
Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin, Marta Fernández‐Olmos   +1 more
wiley   +1 more source

Detection of the Security Vulnerabilities in Web Applications [PDF]

The contemporary organizations develop business processes in a very complex environment. The IT&C technologies are used by organizations to improve their competitive advantages. But, the IT&C technologies are not perfect.
Marius POPA
core  

PENGARUH KUALITAS AUDIT, SIKLUS OPERASI PERUSAHAAN, DAN SPESIALISASI INDUSTRI AUDIT, TERHADAP KUALITAS LAPORAN KEUANGAN [PDF]

, 2016
Yulius Permata, 2016. Influence Audit Quality, Company Operation Cycle, and Audit Specialization Industry on Financial Report Quality. Every company listed on Indonesian Stock Exchange are required to prepare financial statements are reasonable ...
PERMATA, YULIUS
core  

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

CORPORATE GOVERNANCE MECHANISMS AND IMPRESSION MANAGEMENT THROUGH SUSTAINABILITY REPORT [PDF]

, 2017
The aim of the study was to analyze the influence of corporate governance mechanisms on impression management through sustainability report. The corporate governance mechanisms that were applied in this research are Proportion of Independent ...
AMALIA, Dita, HARTO, Puji
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source