Results 101 to 110 of about 20,930 (299)

Moderators' perceptions of consistency in Key Stage 2 writing moderation across local authorities

British Educational Research Journal, EarlyView.
Abstract This article explores moderators’ perceptions of the consistency of Key Stage 2 (KS2) writing moderation across Local Authorities (LAs) in England, a process central to securing the reliability and fairness of teacher assessment in a high‐stakes accountability system.
Rebecca Clarkson
wiley   +1 more source

Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks

Journal of Islamic and Religious Studies
This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks.
Fadi Ahmad Mohammad Al-Btoush, Yasser Abdel Karim Al-Hourani   +1 more
doaj   +1 more source

Sailing From Penalties to Accountability: Business Strategies and Governance for Firms to Innovate After Environmental Misconduct

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh, Salwa Saleh Almasabi, Ajay Kumar Patel, Priyanka Malik   +3 more
wiley   +1 more source

Challenges of Internal Auditing in the Indonesian Government

Jurnal Ilmiah Akuntansi
There is an essential need for comprehensive research into innovative audit strategies specifically designed to address the persistent challenges faced by internal auditing within Indonesia's government sector.
Mirna Amirya
doaj   +1 more source

Investor Perception of ESG in Earnings Calls

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

Bayesian discovery sampling: A simple model of Bayesian inference in auditing

Auditing;Sampling ...
Batenburg, P.C. van, Kriens, J.
core  

Auditor independence, audit committee quality and internal control weaknesses [PDF]

In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley   +1 more source

The Lived Experiences of Internal Auditors in Frontier Markets: A Hermeneutic Phenomenological Typology Study from Zambia

Journal of Arts, Humanities and Social Science
This study explores the lived experiences of internal auditors in frontier-market contexts, drawing empirical insights from firms listed on the Lusaka Securities Exchange in Zambia.
Muyinda P. Muyanga, Jason Mwanza, Austin Mwange   +2 more
doaj   +1 more source