Results 71 to 80 of about 2,284 (262)
Audit firm tenure and qualified opinions: New evidence from Spain
Revista de Contabilidad: Spanish Accounting Review, 2019 The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence.
Josep Garcia-Blandon +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit
El-Mal: Jurnal Kajian Ekonomi & Bisnis IslamThis study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022.
null Rika Indah Lestari +1 more
openaire +1 more source
CEO Compensation and the ESG Activities of Compensation Peers
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis research aims to examine how leverage, liquidity, and audit tenure affect going concern audit opinions, with company size acting as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Dicko Reynaldi Pasaribu, Ruswan Nurmadi
doaj +1 more source
Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies
Finance and Business Management JournalEach company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange.
Yogi Ginanjar +2 more
openaire +1 more source
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
Audit committee, audit quality, and audit tenure as determinants of audit delay
Jurnal Akademi AkuntansiPurpose: This study aims to examine the effect of audit committee, audit quality, and audit tenure on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Methodology/approach: This study
Mar’atus Shaleha +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the impact of green human resource management (GHRM) practices on three distinct green voice behaviors. Grounded in the person‐organization fit theory, the research examines how GHRM practices influence employees' willingness to express their environmental concerns and ideas while investigating the role of the Big Five ...
Pragya Gupta +5 more
wiley +1 more source
Gusau Journal of Accounting and FinanceThe study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed +2 more
doaj +2 more sources