Results 61 to 70 of about 181,029 (263)
Meta-regression in auditing research: Evaluating the evidence on the Big N audit firm premium
, 2017 The issue of whether the Big N audit firms charge higher fees is one of the most extensively researched areas in the auditing literature. This issue is also important to regulators.
Hay, David C. +5 more
core +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
International Journal of Economics and Finance, 2014 L'approche des fonctions de croyance a un intérêt significatif dans la littérature d'audit. Dans cet article, nous présentons un réseau d'éléments probants pour agréger les éléments probants sur la base de l'approche de la fonction de croyance. Ce réseau d'éléments probants représente la structure des éléments probants pour l'audit des comptes d ...
openaire +2 more sources
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
AUDIT TO VALIDATE PHYSICAL AMOUNTS OF INVENTORIES
, 2020 La presente investigación tuvo como principal objetivo realizar un estudio teórico de los inventarios como factor fundamental para el control de los costos y desarrollar un ejercicio práctico de una auditoria aplicada para validar las cantidades físicas de inventarios en una empresa.
Elizalde Marín, Letty Karina +2 more
openaire +1 more source
Auditing Cost Overrun Claims [PDF]
We consider a cost-reimbursement or a cost-sharing procurement contract between the administration and a firm. The firm privately learns the true cost overrun once the project has started and it can manipulate this information.
David Pérez-Castrillo +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich +2 more
wiley +1 more source
Optimal Regulation of Auditing [PDF]
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in ...
Marco Pagano, Giovanni Immordino
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source