Results 111 to 120 of about 146,156 (359)
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Auditing quality from perspective of auditing firms in Vietnam [PDF]
Accounting, 2020 Thi Mai Huong Nguyen +2 more
doaj +1 more source
Exploring the Key Risk Factors for Application of Cloud Computing in Auditing
Entropy, 2016 In the cloud computing information technology environment, cloud computing has some advantages such as lower cost, immediate access to hardware resources, lower IT barriers to innovation, higher scalability, etc., but for the financial audit information ...
Kuang-Hua Hu +2 more
doaj +1 more source
An Investigation of Voluntary Discovery and Disclosure of Environmental Violations Using Laboratory Experiments [PDF]
This paper uses laboratory experiments to test individual responses to policies that seek to encourage firms to voluntarily discover and disclose violations of environmental standards. We find that while it is possible to motivate a significant number of
James J. Murphy, John K. Stranlund
core
Audit Firm Characteristics and Audit Quality in Nigeria [PDF]
International Journal of Business and Economics Research, 2014 This study examines the impact of audit firms’ characteristics on audit quality. We proxy the dependent variable (audit quality) using the usual dichotomous variable of 1 if big 4 audit firm and 0 if otherwise. Data for the study were sourced from the financial statements of 18 food and beverage companies listed on the Nigerian Stock Exchange market ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The literature addresses decarbonisation technologies and stakeholder engagement separately, without considering partnership practices, accountability frameworks and environmental performance measurement for environmentally Sustainable Development Goals (e‐SDGs) in shipping companies.
Assunta Di Vaio +3 more
wiley +1 more source
Practical Training and the Audit Expectations Gap:The Case of Accounting Undergraduates of Universiti Utara Malaysia [PDF]
, 2012 The accounting profession has long faced the issue of an audit expectations gap; being the gap between the quality of the profession’s performance, its objectives and results, and that which the society expects.
Ali, A.Md +4 more
core
The Mediating Role of Climate Targets in Corporate Emission Reductions
Business Strategy and the Environment, EarlyView.ABSTRACT Corporations worldwide increasingly commit to Sustainable Development Goal 13 (SDG 13), yet the extent to which such commitments translate into measurable greenhouse gas (GHG) reductions remains uncertain. Drawing on Institutional and Legitimacy Theory, this paper examines the mediating role of climate targets in the relationship between SDG ...
Evgenia Anagnostopoulou
wiley +1 more source
The Impact of Audit Quality on Firm Performance: the Moderating Role of Ownership Concentration
, 2023 Hamza Ismail Hyarat +2 more
openalex +2 more sources