Results 91 to 100 of about 2,344 (293)
Growth Strategy of Circular Startups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco +3 more
wiley +1 more source
The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated.
Hasan Zalghi, Amin Amir Bakhtiarvand
doaj
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj +1 more source
How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
The impact of extended audit tenure on auditor independence : Auditors perspective
, 2010 With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with ...
Chia-ah, Etienne, Karlsson, Joel
openaire +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The role of artificial intelligence (AI) in achieving sustainability goals has garnered attention in academic literature. While AI has been argued to be crucial in addressing circularity challenges, organizations face challenges in configuring a business model.
Jian Wang +4 more
wiley +1 more source