Results 141 to 150 of about 2,491,887 (294)

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

Do Big Data Analytics and Artificial Intelligence Enhance Corporate Sustainability? The Moderating Roles of Regulation and Management Support

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the effects of big data analytics (BDA) and artificial intelligence (AI) on corporate sustainability performance, specifically investigating the influence of regulatory pressure and top management support. Utilizing hierarchical regression analysis on questionnaire data from 220 Chinese manufacturing firms, we find that both BDA and
Mandella Osei‐Assibey Bonsu, Li Kaodui, Linrong Zhang   +2 more
wiley   +1 more source

DEMANDS AND CONTROVERSIES REGARDING THE SPHERE OF INTERNAL AUDIT ACTIVITIES [PDF]

The sphere of internal audit activities has seen a continuous evolution that has frequently generated debates and controversies among specialists. The study realized in this context intends, firstly, a brief overview of the main stages of evolution and ...
Assoc. Prof. Brabete Valeriu Ph.D, Assoc. Prof. Dragan Cristian Ph.D   +1 more
core  

Past and Future of Sustainability Indicator Research in Agribusiness: A Bibliometric and Forecasting Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes, Olga Cam, Aurora Carneiro Zen, Roger de Bem Jaeger, Daniela Callegaro‐de‐Menezes, Juliana Matos de Meira   +5 more
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  

Explainable artificial intelligence in accounting and financial auditing: a systematic review. [PDF]

Front Artif Intell
Arias-González IP, Serrano-Torres GJ, Dávalos-Mayorga ER, Jiménez-Vargas NP.   +3 more
europepmc   +1 more source

Productivity and Emissions in Italian Agriculture: A Farm‐Level Efficiency Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving the European Union climate‐neutrality objectives requires metrics that jointly assess farm productivity and greenhouse gas emissions at a granular level. However, harmonized evidence for benchmarking the productivity–emissions nexus of Italian farms remains limited.
Giulio Fusco, Yari Vecchio, Margherita Masi, Michele Borgia   +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  

From principles to binding rules: A one health governance readiness analysis of Saudi Arabia's AI health policy against global regulatory benchmarks. [PDF]

One Health
Alqheedan A.
europepmc   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source