Results 61 to 70 of about 1,383 (302)
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
doaj +1 more source
Do audit attributes impact earnings quality? Evidence from India [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma +2 more
doaj +1 more source
Occupational Context Moderates the Association Between Agreeableness and Brain Structure
Brain Health, EarlyView.ABSTRACT Background Previous research on associations between personality traits and brain structure has yielded inconsistent findings, suggesting that such relationships may depend on contextual factors. Methods This study examined whether occupational context moderates the association between agreeableness and gray matter volume (GMV). Structural MRI
Keisuke Kokubun +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Retired electric vehicle (EV) batteries can be repurposed to stationary storage batteries. While this circularity solution has attracted attention from entrepreneurs, falling battery prices, along with the longer lifetime of new batteries, high consumer expectations and limited governmental support challenge the approach.
Juliane Seika, Merla Kubli
wiley +1 more source
Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 The purpose of this study is to investigate audit quality impact on cost of equity capital. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010.
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing research on explicating travelers' decision‐making processes regarding greener travel options, there remains potential for exploring nuances of different factors and mechanisms that may encourage higher green travel. Grounded in the propositions of the push–pull–mooring framework, our study attempts to explicate whether eco ...
Chuhong Wang +3 more
wiley +1 more source
Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
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