Results 151 to 160 of about 25,516 (335)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz +2 more
wiley +1 more source
Audit report on the Westory Fire Agency for the year ended June 30, 2009 [PDF]
, 2010 Audit report on the Westory Fire Agency for the year ended June 30 ...
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Auditors' Opinions and Tax Aggressiveness in Brazilian Companies
RC&C. Revista de Contabilidade e ControladoriaThis study examines the influence of independent auditors' opinions on the tax aggressiveness of companies listed on the Brazilian stock exchange (B3) from 2017 to 2022. Tax aggressiveness, viewed as corporate strategies to reduce tax burdens, is measured through three key metrics: book-tax differences (BTD), effective tax rate (ETR), and tax rate on ...
Antonio Lopo Martinez +4 more
openaire +1 more source
Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim +3 more
wiley +1 more source
Does Audit Evidence Type Effects on Quality of Auditor's Opinion?
, 2013 Mohamed Yakalhef
openalex +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source
EXAMINING THE AUDIT CLIENTS GOING CONCERN [PDF]
The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect.
Assist. Sorin-Sandu Vînătoru Ph.D Student +2 more
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Characteristics of the audit committee and auditor opinion shopping
حسابداری و شفافیت مالیPurpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the ...
Kazem Shamsadini +2 more
doaj
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source