Results 121 to 130 of about 191,219 (299)

Effect of Audit Attributes and Book Value Per Share on Audit Opinion of Listed Negative Book Equity Firms in Nigeria

open access: yesJournal of Accounting and Finance in Emerging Economies
Purpose: This study examines the impact of audit attributes and book value per share on audit opinion among listed negative book equity firms in Nigeria over a sixteen-year period (2007–2022).
Umar Farouk Abdulkarim   +1 more
doaj   +1 more source

Analisis Mekanisme Corporate Governance Pada Pemberian Opini Audit Dengan Penjelasan Going Concern [PDF]

open access: yes, 2012
This research aim to know influence from corporate governance mechanism to audit opinion withgoing concern explanatory. The population research was the listed companies running inProcessing/Manufacturing Sector.
Ardianingsih, A. (Arum)
core  

Circular Design Strategies Unleashed: Competitiveness and the Journey Towards Circular Manufacturing Businesses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq   +3 more
wiley   +1 more source

Pengaruh Audit Lag, Profitabilitas, dan Kualitas Audit terhadap Pemberian Opini Audit Going Concern pada Perusahaan Wholesale dan Retail Trade Listing di Bei Periode 2010-2012 [PDF]

open access: yes, 2014
The financial report users need valid information as based a primary decision.Auditor has responsibility to assess the ability of company to continue its businessactivity.
A, A. A. (Al)   +2 more
core  

Communication of Business‐Nonprofit Collaborations and Environmental Legitimacy: Exploratory Insights From Italian Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni   +3 more
wiley   +1 more source

Determinan Asumsi Going Concern [PDF]

open access: yes, 2017
Going concern assumption is important issue because this audit assumption can affect users to their decision making. This study aimed to predict the influence of auditor aspects and internal aspects of the company on the going concern assumption. Aspects
Ningrum Pramudiati, Prodi Akuntansi, UPY
core  

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Howto Detect Going Concern Audit Opinion by Using Financial Report? [PDF]

open access: yes, 2018
This research aims to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, and cash flow on going concern audit opinion, because companies that accept going concern audit opinion may result in declining stock ...
ALAMSYAH, S. (SUSTARI)   +1 more
core  

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman   +4 more
wiley   +1 more source

The Influence of Audit Standard Compliance and Going Concern on Audit Opinions

open access: yesEduvest - Journal of Universal Studies
The purpose of this research is to determine the effect of financial performance, as measured using the financial ratios of profitability, liquidity, solvency and activity ratios, on audit opinions with the assumption of going concern in companies engaged in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange in 2021 to ...
Janice Clairine Tertia, Tarko Sunaryo
openaire   +2 more sources

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