Results 91 to 100 of about 4,648 (216)

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]

Heliyon
Muñoz-Izquierdo N, Camacho-Miñano MD, Sánchez-Martín MD, Pascual-Ezama D.   +3 more
europepmc   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Covert audio recording of the clinical encounter to identify learning needs and exemplary performance in a pediatrics residency program. [PDF]

PLoS One
Salehi J, Schwartz A, Weiner SJ.
europepmc   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Stakeholder perspectives on musculoskeletal pain assessment and management in the UK: a qualitative study. [PDF]

Ther Adv Musculoskelet Dis
Ahmed TKI, Hadyanto R, Medahunsi S, Sofat N.   +3 more
europepmc   +1 more source

The Determinants Analysis of Issuance Going Concern Audit Opinion

, 2023
Annisa Fellani Noviana, Any Eliza, Yetri Martika Sari   +2 more
openaire   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Intimacy, rites and nuances: An in-depth discussion of the complexities and considerations in voluntary assisted dying in a UK and Australian context. [PDF]

Future Healthc J
Osborne T, Sleeman K, Easthope L.
europepmc   +1 more source