Results 121 to 130 of about 240,837 (301)
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 +3 more
wiley +1 more source
Practical and empirical question dominating the discussion is whether or not the remote forensic auditing techniques and capabilities in detection of fraud schemes in remote workforce.
Jean Damascene Mvunabandi
doaj +1 more source
Alat pemungut tandan kelapa sawit darjah kebebasan [PDF]
Kelapa sawit merupakan tanaman yang menyumbang kepada industri penghasilan minyak di dunia seperti minyak masak, minyak industri, dan minyak bahan bakar (biodiesal). Pulangan dari sektor pertanian khususnya kelapa sawit sangat menguntungkan.
Abd Rashid, Muhamad Hazim +5 more
core
Investor Perception of ESG in Earnings Calls
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
Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, Iowa, for the year ended June 30, 2012 [PDF]
Audit report on the Heart of Iowa Regional Transit Agency, Des Moines, Iowa, for the year ended June 30 ...
core
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 +3 more
wiley +1 more source
The role of risk management and governance in determining audit demand. [PDF]
Most prior research into audit fees has been based on a theoretical model which treats audit fees as the by-product of a production function (Simunic, 1980) hereby ignoring potential demand forces that may drive the level of the audit fee.
Knechel, W, Willekens, Marleen
core
AUDIT INTERNAL DALAM PENERAPAN SISTEM MANAJEMEN MUTU ISO 9001:2008(Studi Kasus Fakultas X Universitas Pendidikan Indonesia) [PDF]
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
core
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
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
Expanding the education role to narrow the audit expectation gap: exploring the expectation gap’s existence among accounting students [PDF]
Society perceives and expects more from auditor’s than what auditors can actually achieve. Society has been found to misperceive the role of an auditor, in particular, in regards to fraud, internal controls and going concern issues.
Saadeh, Ahmed, Weal, Melanie
core

