Results 111 to 120 of about 239,385 (301)

Mapping the landscape of internal auditing effectiveness study: a bibliometric approach

Cogent Business & Management
In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk ...
Sofik Handoyo
doaj   +1 more source

Внутрішньофірмовий контроль якості надання аудиторських послуг (Internal quality control of audit services) [PDF]

, 2017
У статті розглянуто теоретичні та практичні положення здійснення внутрішньофірмового контролю якості надання аудиторських послуг з акцентом на аудиторські послуги, відмінні від аудиту та завдань із надання впевненості.
Антонюк, О. Р. (O. R. Antoniuk)
core  

Does Accounting Scope 3 Emissions Improve Sustainable Business Outcomes? Evidence From the S&P 500 Technology Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat, Murat Kucukvar, Tadesse Wakjira, Amr Elalfy, Adeeb A. Kutty   +4 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

AUDIT INTERNAL DALAM PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2008(Studi Kasus Fakultas X Universitas Pendidikan Indonesia) [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahui Bagaimana pelaksanaan audit internal dalam penerapan sistem manajemen mutu ISO 9001:2008 pada Fakultas X Universitas Pendidikan Indonesia (UPI) dan apa saja yang menjadi faktor penghambat pelaksanaan audit ...
Ramadan, Taufik
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Environmental Performance Drivers: A Political Cost Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky, George Giannopoulos   +2 more
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

Audit information technology of corporate income tax base [PDF]

, 2014
http://vsed.oneu.edu.uaThe article analyzes the history of application of information technology in audit. Methods of application of information technology in auditing were identified.
Shmychkova, I.
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Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Institutional Ownership and Corporate Sustainability Performance—A Meta‐Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between institutional ownership (IO) and corporate sustainability performance (SP), addressing inconsistent findings in prior research and clarifying the boundary conditions of this relationship by testing a defined set of potential moderators.
Hans Henrik Scherer, Rüdiger Hahn, Jan Endrikat   +2 more
wiley   +1 more source