Results 111 to 120 of about 622,889 (302)
Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Sercu, Piet +2 more
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Tipe Kepribadian, Penerimaan Perilaku Disfungsional dan Keputusan Audit [PDF]
, 2017 : Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Central Java,
Kristianti, I. (Ika)
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The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source
Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary [PDF]
Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit
Tamás Sepsey
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Digital audit talent’s impact on audit digitization and detection risk
Scientific ReportsIn the global wave of digital transformation, the extent to which digital audit talent mitigates detection risk remains understudied. This study investigates whether and how the adequacy of digital audit talent reduces the level of detection risk through
Lijun Liang +3 more
doaj +1 more source
INTERNAL AUDIT - A KEY ELEMENT OF CORPORATE GOVERNANCE IN CREDIT INSTITUTIONS [PDF]
The world has always been in constant change and evolution, but the rate atwhich changes and the evolution of humanity take place has dramatically increased over thepast 70 years.
Ciprian Mihailescu, Corina Ducu
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CPAs\u27 Perceptions of the Impact of SAS 99 [PDF]
, 2005 In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The
Akers, Michael D., Marczewski, Donald C
core +1 more source
Prognostic Utility of the Preoperative Cachexia Index in Patients Undergoing Emergency Laparotomy
Annals of Gastroenterological Surgery, EarlyView.The preoperative cachexia index, incorporating muscle mass, nutritional status, and inflammation, predicts in‐hospital and one‐year mortality in patients undergoing emergency laparotomy. This simple index may aid in risk stratification and perioperative decision‐making in high‐risk surgical patients. ABSTRACT Aim Emergency laparotomy is associated with
Naoko Fukushima +6 more
wiley +1 more source
Northern Territory safe streets audit [PDF]
This audit examined crime and safety issues in the Northern Territory urban communities of Darwin, Katherine and Alice Springs to help inform effective strategies to reduce the actual and perceived risk of victimisation. Abstract This Special Report is
Anthony Morgan +3 more
core +1 more source