Results 141 to 150 of about 146,156 (359)

The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness

, 2021
Aisha Meeks, Dereck Barr‐Pulliam
openalex   +1 more source

Leveraging Artificial Intelligence for ESG Reporting: A Case Study in the European Fashion Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT The fashion industry in Europe has increasingly recognized the importance of Environmental, Social, and Governance (ESG) reporting as a key driver for sustainable development and transparency. As consumer awareness grows and regulatory frameworks evolve, companies are pressured to disclose their sustainability practices, ethical labor ...
Serena Strazzullo, Lucia Acampora, Livio Cricelli, Sara Ianniello, Maria Elena Nenni, Narinder Singh   +5 more
wiley   +1 more source

Audit Deficiencies in the PCAOB´s Inspections Reports: An Analysis in Brazilian and North American Audit Firms

Revista Sociedade, Contabilidade e Gestão, 2015
The study analyzes the PCAOB´s inspections conducted in Brazilian and U.S.A auditing firms. With a number of implications over financial reporting as Sarbanes Oxley Act (SOX) of 2002 was created the PCAOB to conduct inspections of audit firms.
Paulo Roberto da Cunha, Franciele Wrubel, Tânia Cristina Chiarello   +2 more
doaj  

THE EFFECT OF PUBLIC ACCOUNTANT FIRM REPUTATION, AUDIT OPINION, AND CORPORATE GOVERNANCE ON THE DIGITALIZATION OF FINANCIAL REPORTS IN THE MANUFACTURING INDUSTRY

, 2023
Wiwi Idawati
openalex   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro, Davide Calandra, Justyna Fijalkowska, Michele Oppioli, Silvana Secinaro   +4 more
wiley   +1 more source

Do companies reduce CSR disclosures during recessions? [PDF]

, 2012
Purpose: We investigate trends in prevalence and volume of CSR disclosure by the top 50 New Zealand listed companies from 2005 to 2010, i.e. from before until after the initial impact of the global financial crisis (GFC). Design/methodology/approach: We
de Villiers, Charl, Pinto, Sydelle
core   +2 more sources

Audit Committee Attributes and Firm Value: The Moderating Role of Audit Report Lag [PDF]

Shamem Mili, Fathyah Hashim, Md Islam, Thus, L Abbott, S Parker, G Peters, B Agyei-Mensah, Ahmet, E Halil, B Burcu, O Al Farooque, W Buachoom, L Sun, T Almarayeh, M Abdullatif, B Aibar-Guzmn, E Al-Matari, A Al-Swidi, F Fadzil, A Alodat, Z Salleh, H Hashim, F Sulong, R Alqatamin, M Altin, M Ararat, B Black, B Yurtoglu, M Arayssi, M Jizi, J Bananuka, S Nkundabanyanga, I Nalukenge, T Kaawaase, J Bdard, S Chtourou, L Courteau, J Bijalwan, P Madan, Brc, B Charumathi, L Ramesh, M Dakhlallh, N Rashid, W Abdullah, H Al Shehab, V Dang, Q Nguyen, A Daryaei, A Balani, Y Fattahi, M Deslandes, A Fortin, S Landry, A El Mir, S Seboui, E Fama, M Jensen, A Hassan Bazhair, Y Hassan, W Hsu, P Petchsakulwong, B Kallamu, N Saat, R Karim, M Roshid, B Dhar, M Nahiduzzaman, B Kuri, A Khan, M Muttakin, J Siddiqui, A Klein, R Koubaa, A Jarboui, D Larasati, M Ratri, M Nasih, I Harymawan, M Mahsina, D Agustia, D Nasution, W Dianawati, J Martnez-Ferrero, G Mishra, M Raithatha, S Musallam, S Nelson, S Shukeri, Q Nguyen, A Pathiraja, H Dissanayake, O Mendis, A Iddagoda, P Puwanenthiren, M Qeshta, G Alsoud, A Hezabr, B Ali   +99 more
openalex   +1 more source

Group-affiliated Firms and audit fees: Evidence from India

, 2020
Mohinder Parkash, Rajeev Singhal, Yun Zhu   +2 more
openalex   +2 more sources

The Impact of Information Technology on Audit Quality in Accounting Firms in Harare, Zimbabwe

, 2023
Anthony Tapiwa Mazikana
openalex   +1 more source

A Natural Resource‐Based View of Circular Economy Practices in the Pharmaceutical Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Pharmaceutical industry is facing escalating environmental sustainability issues including gaseous emissions, waste generation, and excessive consumption of energy and non‐renewable materials. Nevertheless, the adoption of sustainable business models such as the circular economy (CE) is still in its infancy in this sector due to complex ...
Amna Farrukh, Muhammad Sohaib Sajjad
wiley   +1 more source