Results 91 to 100 of about 2,284 (262)

Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure

The Indonesian Journal of Accounting Research
We explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari, Tjiendradjaja Yamin, Muhammad Nuryanto Amin, Anne Lorraine A. Casapao   +3 more
doaj   +1 more source

Leading Toward Sunset or Sunrise? CEO Career Horizon, ESG Performance, Market Leadership, and Underperformance Duration

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effect of chief executive officers' (CEOs') career horizons on environmental, social, and governance (ESG) performance and investigate how hard cues influence this performance effect. Our study offers a new perspective of CEO career horizon as a mechanism that enables firms to improve their ESG performance when occupying a ...
Sofia Angelidou, Charalampos Saridakis, Panos Piperopoulos   +2 more
wiley   +1 more source

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari, Sutrisno Sutrisno, Roekhuddin Roekhuddin   +2 more
doaj   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

Keunis
The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be
Adelia Rahma Shabira, Richo Diana Aviyanti, Moawiah Alghizzawi   +2 more
doaj   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Shareholder Coordination and Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

AUDIT QUALITY, GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance, 2020
Corporate failures across the globe have become an issue of concern for stakeholders and regulators. Financial reporting scandals that occurred in oceanic bank, intercontinental bank and the recent bank crises of Skye Bank in 2016 really motivated the ...
Adamu Magaji, Monday Samuel Okolo, Lawal Ibrahim   +2 more
doaj  

Pengaruh Fee Audit, Rotasi Audit, Audit Tenure Terhadap Kualitas Audit

MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen dan Bisnis
Tujuan dari penelitian ini adalah untuk melihat perusahaan-perusahaan yang terdaftar di BEI dan melihat bagaimana audit tenure, rotasi audit, dan fee audit mempengaruhi kualitas audit. Jika kita ingin orang percaya pada data keuangan yang kita berikan kepada mereka, kualitas audit adalah kuncinya.
openaire   +1 more source

Smart Cities Leading the Green Transition: Linking Open Innovation and Entrepreneurial Dynamics

Business Strategy and the Environment, EarlyView.
ABSTRACT Smart cities today are vibrant spaces where technology, collaboration, and sustainability come together to shape a better future. The green transition in cities is not just about building greener infrastructure or cutting emissions. It also changes how people, institutions, and businesses think and act.
Filippo Marchesani, Nabila Abid
wiley   +1 more source