Results 181 to 190 of about 510,533 (353)

Examining New Donors in the OECD's Development Assistance Committee

Journal of International Development, EarlyView.
ABSTRACT How do emerging donors integrate into the existing international aid architecture? While the existing literature focuses largely on emerging donors from the Global South, such as Brazil, China, India and Russia, there are many emerging donors from the Global North that have joined the OECD's Development Assistance Committee (DAC)—the premier ...
Nicolas Bau, Simone Dietrich, Katharina Fleiner, Alice Iannantuoni   +3 more
wiley   +1 more source

Pengaruh Audit Tenure dan Ukuran Kap terhadap Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]

, 2017
This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study
Michael, C. J. (Candra), Rohman, A. (Abdul)   +1 more
core  

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]

, 2014
This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core   +1 more source

Bounded Sustainable Entrepreneurship: Uncertainty, Perceptions, and Tensions

Strategic Change, EarlyView.
ABSTRACT Entrepreneurs experience subjective perceptions of uncertainty and other barriers as they attempt to design their business model. These create boundaries of a cognitive nature that entrepreneurs must navigate. It has been suggested that sustainable entrepreneurship is inherently even more uncertain and complex than traditional entrepreneurship.
Martyna Jurek, Kristian J. Sund, Francesco Rosati   +2 more
wiley   +1 more source

The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [PDF]

, 2004
The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi, Md Yusof, Mohd 'Atef, Shafie, Rohami   +2 more
core  

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

Journal of Creative Student Research
This research aims to find out the effect of audit fees, audit tenure, audit rotation on audit quality in Jakarta. This type of research is quantitative research. The data used in this research is primary data. The number of samples is 100 respondents.
null Muhammad Fakhri Putra Prima, null Juniati Gunawan   +1 more
openaire   +1 more source

Management Control Systems, Bricolage, and Frugal Innovation: Effects on Value Creation in Startups With a Social Mission

Knowledge and Process Management, EarlyView.
ABSTRACT This study analyzes the effects of the management control systems (social networking and organic innovative culture), via bricolage and frugal innovation, in the social and economic value creation of startups with a social mission. Data from 118 Brazilian startups with a social mission were analyzed using structural equation modeling and fuzzy‐
Anderson Betti Frare, Ilse Maria Beuren
wiley   +1 more source

Pengaruh Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]

, 2016
This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock ...
, Dra. Rina Trisnawati, Ak, M.Si., Ph.D., Amalia, Krisna Ayu   +1 more
core  

Gender and Land Degradation Neutrality (LDN): Evaluating Nigeria's Legislative Framework for Achieving Gender‐Equitable LDN Outcomes

Land Degradation &Development, EarlyView.
ABSTRACT Legislative frameworks that support gender equality are crucial for addressing structural inequalities, protecting women's rights, and achieving gender‐equitable land degradation neutrality (LDN) outcomes. This study examines the extent to which national‐level policies and legislation governing LDN and related sectors incorporate gender ...
Cynthia Nneka Olumba, Chukwudi Charles Olumba   +1 more
wiley   +1 more source