Results 171 to 180 of about 146,156 (359)
Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea
, 2017 Jong‐Seo Choi +2 more
openalex +1 more source
International Audit Quality and Global Audit Firm Networks
, 2016 This thesis examines the role and ability of global audit firm networks (GAFNs), which are defined as networks that have the capacity to provide integrated audit services by coordinating member firms across countries, to provide international audits of high quality. In Studies 1 and 2, I evaluated GAFN audit quality at the client-level by examining the
openaire +2 more sources
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
Digital audit talent's impact on audit digitization and detection risk. [PDF]
Sci RepLiang L, Dai T, Cui L, Song M.
europepmc +1 more source
Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
core
Audit Committee Attributes and Financial Performance of Listed Oil And Gas Firms in Nigeria
Emmanuel Umoru Osi +2 more
openalex +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
The impact of tournament incentives on corporate credit repair: Evidence from China. [PDF]
PLoS OneWang J, You Y, Dong Y, Guo R.
europepmc +1 more source