Results 111 to 120 of about 2,344 (293)

PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, AUDIT FEE, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT [PDF]

open access: yes, 2017
Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh independensi auditor, kompetensi auditor, audit fee dan audit tenure terhadap kualitas audit.
Wijaya, Michael
core  

The Influence of Audit Tenure and Audit Committee on Earnings Quality

open access: yesJurnal Akuntansi, Manajemen dan Ekonomi, 2017
One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of ...
Fatima Zakiya Razani, Liu Xia
doaj  

Goal Displacement and Goal Conflicts in Circular Innovation Initiatives: Types and Mitigation Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim   +2 more
wiley   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang   +2 more
wiley   +1 more source

The factors affecting the auditor selection decisions of FTSE 350 companies in competitive tenders [PDF]

open access: yes, 2015
Auditing provides an important role supporting the function of financial markets where information asymmetry exists between shareholders and management.
Drew, Philip
core  

The Relationship between Auditor Quality and Accrual Reliability [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2010
This study investigates the relationship between Auditor Quality and Accrual Reliability. To determinate of auditor quality, using two metrics of Auditor Size and Auditor Tenure, and following Richardson, we use accrual persistence for measure of accrual
Ali Akbar Nonahal Nahr   +2 more
doaj  

Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu   +3 more
wiley   +1 more source

Pengaruh Audit Tenure dan Reputasi Auditor Terhadap Kualitas Audit [PDF]

open access: yes, 2015
This study aimed to knew the effect of tenure audit and auditor reputation on quality audit. Sample were consumer goods company. Sample selection technique used by purposive sampling. As many as 51 companies that met the reseacrh criteria.
Setiawan, Benny
core  

Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern

open access: yesAkuntansi dan Teknologi Informasi
Purpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable.
Agnes Novita Sari Sinaga   +2 more
doaj   +1 more source

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