Results 81 to 90 of about 138,788 (305)
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
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
Willekens, Marleen +2 more
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Regulator audit framework [PDF]
, 2014 Summary: The framework set out in this paper provides guidance for auditing the performance of regulators in regard to the compliance costs they impose on business and other regulated entities.
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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
Other title: Evaluating At-Risk Student Counts, Weights, and Expenditures
, 2019 "December 2019." "A Performance Audit Report Presented to the Legislative Post Audit Committee"--Cover."In this audit, we reviewed KSDE's process for calculating at-risk funding and for reviewing the programs and practices the ...
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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
IMPORTANCE OF FINANCIAL AUDIT IN LOWERING INFORMATIONAL RISK [PDF]
The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control.
Gabriela JINGA
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Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?
Jurnal AkuntansiPandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent.
Antoni Siahaan +3 more
doaj +1 more source