Results 131 to 140 of about 25,516 (335)
Further Perspectives on Corporate Wrongdoing, In Pari Delicto, and Auditor Malpractice [PDF]
, 2012 In recent years, instant messaging (IM) has started to replace short message service (SMS) in communication. IM offers more functionality but there is a great downside. IM demands more power and drains the mobile device battery faster.
Danielsson, William, Waldmann, Sebastian
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence.
Juan Laborda, Juan Pérez
wiley +1 more source
Philanthropy, audit firms culture and auditor independence. [PDF]
PLoS One, 2022 Zhang Y, Wei L.
europepmc +1 more source
Accounting and Management JournalThe aim of this research is to determine the effect of profitability, company size, institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable.
Marliyoni Halawa +4 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Predicting Auditor’s Opinions: A Neural Networks Approach
مجله دانش حسابداری, 2010 Data mining methods can be used in order to facilitate auditors to issue their opinion. This paper initially applies two Data Mining classification techniques to develop models capable of identifying auditor’s opinion in Iran. The techniques used are Multilayer Perceptron neural network and Logistic regression.
Omid Pourheydari, Zeynab Azami
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]
PLoS One, 2020 He XX, Xie DC, Hu ZM, Bao XL, Li L.
europepmc +1 more source
Bankruptcy prediction using auditor size and auditor opinion
Presented on: International Journal of Financial Services ...
Gaganis, Chrysovalantis(http://viaf.org/viaf/314898779) +3 more
openaire +1 more source