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 +3 more
wiley +1 more source
Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey. [PDF]
HeliyonQader KS, Cek K.
europepmc +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
core
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
Underwriter Discourse, IPO Profit Distribution, and Audit Quality: An Entropy Study from the Perspective of an Underwriter-Auditor Network. [PDF]
Entropy (Basel)Yang S, Tai Y, Cao Y, Chen Y, Zhang Q.
europepmc +1 more source
The Research of Preliminary Annual Results Quality, Nature of Property Right and Audit Fee
, 2023 Yi Pan, Bowen Qi, Xiaoci Yan
openalex +2 more sources
Assessing Agricultural Green Total Factor Productivity in Latin America
Agribusiness, EarlyView.ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source
Does gender composition of audit teams matter? An examination of audit quality and audit cost [PDF]
Joshua A. Khavis +5 more
openalex +1 more source
An audit improves the quality of water within the dental unit water lines of three separate facilities of a United Kingdom NHS Trust [PDF]
, 2006 R. A. C. Chate
openalex +1 more source
Earnings Management: The Effects of National Audit Environment, Audit Quality and International Capital Markets [PDF]
This paper studies earnings management in an international context. More specifically, the effects of three factors on earnings management are studied: national audit environment, audit firm quality and reliance on international capital markets. National
Maijoor,Steven, Vanstraelen,Ann
core +1 more source