Results 91 to 100 of about 622,889 (302)
The effects of two auditors and non-audit services on audit fees: evidence from a small capital market [PDF]
This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the ...
Kiertzner, Lars, Thinggaard, Frank
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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 +1 more
wiley +1 more source
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
The evaluation of the internal audit risk regarding public procurements [PDF]
The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the ...
Bogdan Iulian DOBRA
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Serious violent offenders : developing a risk assessment framework [PDF]
, 2007 In order to establish a complementary language of risk across all agencies, it is recommended that the Scottish Government and the Risk Management Authority actively disseminate MAPPA guidance through the RMA's specialist training programme and through ...
Barry, Monica +2 more
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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
Prioritizing the components affecting sustainability reporting audit risk using FDAHP Fuzzy Delphi Hierarchy Analysis [PDF]
پژوهشهای تجربی حسابداریSustainability reporting audit risk refers to the probability that the auditor fails to detect material misstatements or errors in an organization’s sustainability reports and consequently issues an inappropriate opinion.
Saeed Jamali +3 more
doaj +1 more source
DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR [PDF]
Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by ...
Alin Constantin Dumitrescu +1 more
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Limiting Risk by Turning Manifest Phantoms into Evil Zombies [PDF]
, 2012 Drawing a random sample of ballots to conduct a risk-limiting audit generally requires knowing how the ballots cast in an election are organized into groups, for instance, how many containers of ballots there are in all and how many ballots are in each ...
Banuelos, Jorge H., Stark, Philip B.
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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