Results 141 to 150 of about 20,930 (299)

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Cross-culture internal auditing and increasing value of auditing

, 2018
Following the international trend, the enterprises must go global. Meanwhile, managers have to understand the cultural differences of different countries and respect their thinking modes in order to set internal control policies and guidelines in line ...
Tu, Chih-Feng
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan, Muhammad Nurul Houqe, Warwick Stent, Olayinka Moses   +3 more
wiley   +1 more source

The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200

Journal of Techniques
The research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing.
Abbas Esayed Oleiwi, Samed Abd Alameer Saeed, Yusra Hussein Hasan AL-karawi   +2 more
doaj  

Internal Auditing Risk Analysis for Medical Laboratories Seeking Accreditation through the Hong Kong Laboratory Accreditation Scheme (HOKLAS). [PDF]

Acta Med Philipp
Dayrit GB, Mok D, Nabulsi R, Eloyan N, Chowdhury S, Ma ACY.   +5 more
europepmc   +1 more source

Effects of EDP on the auditor\u27s study and evaluation of internal control; Statement on auditing standards, 003

, 1974
1. Section 320, The Auditor\u27s Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control.
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
core  

Unlocking Proenvironmental Behaviour: A Scoping Review of Green Human Resource Management and Organisational Citizenship Behaviour for the Environment Through the Ability–Motivation–Opportunity Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite accelerating interest in green human resource management (GHRM) and its connection to organisational citizenship behaviour for the environment (OCBE), the field remains theoretically fragmented. This scoping review synthesises 12 empirical studies anchored in the ability–motivation–opportunity (AMO) framework.
Mamdoh M. Algethami, Nadine Campbell
wiley   +1 more source

Analysis of Continuous Auditing Implementation in The Public Sector: A Case Study of the Ministry of ABC

Indonesian Interdisciplinary Journal of Sharia Economics
Public organizations face challenges in budget management accountability, including the continuously increasing budget, recurring findings of budget management non-compliance, dispersed work units across Indonesia, and limited auditor human resources ...
Sri Suharto, Heny Kurniawati
doaj  

Consideration of the internal control structure in a financial statement audit; Statement on auditing standards, 055

, 1988
This Statement provides guidance on the independent auditor\u27s consideration of an entity\u27s internal control structure in an audit of financial statements in accordance with generally accepted auditing standards.
American Institute of Certified Public Accountants. Auditing Standards Board
core  

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos, Arnaldo Coelho, Maria Elisabete Duarte Neves   +2 more
wiley   +1 more source