Results 101 to 110 of about 2,284 (262)
Jurnal Dinamika Akuntansi dan BisnisThis study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin +1 more
doaj +1 more source
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
Business Strategy and the Environment, EarlyView.ABSTRACT Antibribery and corruption disclosure (ABCD) has traditionally been conceptualised as a compliance‐oriented reporting practice. However, whether and under what conditions such disclosure contributes to strategic value creation remains insufficiently understood.
Ali Meftah Gerged +1 more
wiley +1 more source
Does the CEO's Attention Affect How Well the Firm Performs Environmentally?
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman +2 more
wiley +1 more source
Jurnal Ilmu Keuangan dan PerbankanThis study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources.
Diyah Santi Hariyani +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
AUDIT FEE, TENURE, REPUTATION, AND AUDIT QUALITY: THE ROLE OF AUDIT COMMITTEE
Jurnal Akuntansi Bisnis<p><strong>Background:</strong> To preserve stakeholder trust in corporate financial information, study into audit quality variables is needed due to the frequency of poor audit quality instances in the financial industry. <p><strong>Objective:</strong> This study aims to examine the effect of external factors ...
Azka Al Aa'zza, Sulis Rochayatun
openaire +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
The Influence of Audit Tenure and Audit Committee on Earnings Quality
Jurnal Akuntansi, Manajemen dan Ekonomi, 2017 One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals.
Fatima Zakiya Razani, Liu Xia
openaire +1 more source
Pengaruh Audit Fee dan Audit Tenure terhadap Kualitas Audit
Jurnal Mahasiswa Manajemen dan AkuntansiThis study aims to examine the effect of audit fee and audit tenure on audit quality in infrastructure companies. This research employs a quantitative method, with audit fee and audit tenure as independent variables, and audit quality as the dependent variable.
null Devi Natalia Tlonaen +2 more
openaire +1 more source
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran +3 more
wiley +1 more source