Results 131 to 140 of about 240,837 (301)

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern)

open access: yesRevista Transilvană de Ştiinţe Administrative, 2017
The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations ...
Felicia Cornelia Macarie   +1 more
doaj  

Quality improvement of medical records through internal auditing: a comparative analysis. [PDF]

open access: yesJ Prev Med Hyg, 2019
Azzolini E   +5 more
europepmc   +1 more source

Audit information technology of corporate income tax base [PDF]

open access: yes, 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.
core  

Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag   +3 more
wiley   +1 more source

Subjective evaluation and information-efficiency in organizations [PDF]

open access: yes
Subjective performance evaluation is modeled as auditing without commitment. A superior, who has to decide whether an where to audit the work done by a subordinate, takes into account all interim information he has obtained in the meantime.
Mitusch, Kay
core  

Audit report on the Iowa Centennial Memorial Foundation for the year ended May 31, 2008 [PDF]

open access: yes, 2008
Audit report on the Iowa Centennial Memorial Foundation for the year ended May 31 ...

core  

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

open access: yesCogent Business & Management
Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving ...
Abdulwahab Mujalli
doaj   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

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