Results 101 to 110 of about 146,156 (359)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]
, 2013 The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core +1 more source
Transparency of Audit Firms in Croatia
, 2014 The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012.
openaire +2 more sources
Benefit Corporations: The Moral Legitimacy That Requires More Rules
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca +3 more
wiley +1 more source
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2021 The article contains results of a study focused on practical issues of the application of the International Standard of Auditing (ISA) 315 “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”.
O. LUBENCHENKO, M. KORINKO
doaj
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This systematic review analyzes 109 studies from top business journals, exploring the connection between leadership and sustainability, including key leadership styles, emerging trends, and challenges in integrating sustainability into organizational strategies and operations.
Muzhar Javed +3 more
wiley +1 more source
Voluntary CSR disclosure, institutional environment, and independent audit demand
China Journal of Accounting Research, 2019 Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges, this study examines the impact of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional environments. The
Peipei Zheng, Chunyan Ren
doaj +1 more source
Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) Di Daerah Istimewa YOGYAKARTA [PDF]
, 2016 The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta.
Rustiana, R. (Rustiana) +1 more
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