Results 141 to 150 of about 42,196 (349)

Laissez-faire or mandatory auditor rotation: The case of audit firm tenure and audit firm switching [PDF]

, 2004
The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi, Md Yusof, Mohd 'Atef, Shafie, Rohami   +2 more
core  

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, Suzanne Kieviet   +1 more
wiley   +1 more source

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

Akuntansi 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, Umiaty Hamzani, Gita Desyana   +2 more
doaj   +1 more source

Indigenous Influence and Engagement in Mining Permitting in British Columbia, Canada: Lessons for Sweden and Norway? [PDF]

Environ Manage, 2023
Allard C, Curran D.
europepmc   +1 more source

Analisis Pengaruh Debt Default, Auditor Client Tenure, Kualitas Kap, Disclosure Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) [PDF]

, 2014
Penelitian ini dilakukan oleh peneliti karena banyak kasus bangkrutnya perusahaan yang disebabkan oleh kegagalan auditor dalam menilai kemampuan perusahaan untuk mempertahankan kelangsungan usahanya.
, Dra. Rina Trisnawati , Ak, M.Si Ph.D, Nirmalasari, Oktavia Tri   +1 more
core  

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

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

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

Jurnal Akuntansi
This research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023 ...
Virgiawan Deshandrio, Nadhif Rifadh Pasya, Irwan Sutirman Wahdiat   +2 more
doaj   +1 more source

Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]

Heliyon, 2023
Narsa NPDRH, Afifa LME, Wardhaningrum OA.   +2 more
europepmc   +1 more source

PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]

, 2014
This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core   +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, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source