Results 131 to 140 of about 510,533 (353)

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER

Jurnal Riset Akuntansi dan Keuangan, 2013
The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach.
R. Nelly Nur apandi
doaj   +1 more source

ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]

, 2012
This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
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Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can ...
Ruixin Su, Jianguo Du, Si Li
wiley   +1 more source

Pengaruh Auditor Relationships terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]

, 2017
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
Ghozali, I. (Imam), Wisanggeni, A. A. (Antonius)   +1 more
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Proactive Environmental Strategy and Green Brand Positioning: Implications for Sustainable Development and Firm Performance in B2B Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how proactive environmental strategy, operationalized through company environmental strategy (CES) and green marketing strategy (GMS), shapes green brand competitiveness (GBC) and new green product success (NGPS) via green brand positioning (GBP).
Haozhe Ma, Arnaldo Coelho, Célia Santos
wiley   +1 more source

Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]

, 2015
The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani), Natariasari, R. (Riska), Zulbahridar, Z. (Zulbahridar)   +2 more
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AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Kontemporer, 2013
Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that
openaire   +2 more sources

Diversity and Social Sustainability: A Systematic Review and Integrative Framework for Advancing Socially Sustainable Diversity Management

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Diversity is essential for social sustainability, yet its role in advancing social sustainability remains underexplored. This systematic and integrative review aims to integrate diversity literature with social sustainability and two key processes driving organisational sustainability—CSR and sustainable HRM. Drawing on 461 papers across three
Claudia Díaz‐Leyva, Rosalía Cascón‐Pereira   +1 more
wiley   +1 more source

Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]

, 2014
Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
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