Results 81 to 90 of about 2,284 (262)

Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit

Jurnal Inovasi Ekonomi Syariah dan Akuntansi
The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya, null Cris Kuntadi   +1 more
openaire   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE TERHADAP KUALITAS AUDIT

Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2018
Penelitian ini dilakukan dengan menggunakan metode asosiatif. Populasi penelitian berjumlah 47 perusahaan, dan diambil sampel sebanyak 39 perusahaan dengan menggunakan purposive sampling. Penelitian dilakukan pada perusahaan property dan real estate yang
Ade Nahdiatul Hasanah, Maya Sari Putri
doaj   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
  This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure.
Dewi Asih Pertiwi, Amanah Hijriah, Vitriyan Espa   +2 more
doaj   +1 more source

From Material Tensions to Organizational Paradoxes: How Manufacturers Cope With the Limits of Circular Product Design

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular product design (CPD) is central to advancing the circular economy by enabling the narrowing, slowing, and closing of resource flows. Yet, its implementation remains persistently challenging for firms. Prior research has largely framed these challenges as discrete barriers, overlooking the structural contradictions embedded in CPD ...
Vanessa Robertson, Nelly Rahimy, Suleika Bort   +2 more
wiley   +1 more source

The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking

Jurnal Akuntansi dan Auditing Indonesia
The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj  

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

Business Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke, Albert Amanollahnejad, Javad Izadi, Dinusha Weerawardane   +3 more
wiley   +1 more source

KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT

Jurnal Ilmiah Wahana Akuntansi, 2015
In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation.
Anindita Astri Khairunisa , Rahmawati Hanny Yustrianthe   +1 more
doaj