Results 61 to 70 of about 2,498,033 (371)
Do audit attributes impact earnings quality? Evidence from India [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma +2 more
doaj +1 more source
The Data Audit Framework: a toolkit to identify research assets and improve data management in research led institutions [PDF]
, 2008 Although vast quantities of data are being created within higher education, few institutions have formal strategies in place for curating these research outputs in the longterm. Moreover there appears to be a lack of awareness as to exactly what data are
Jones, Sarah +2 more
core +1 more source
Agribusiness, EarlyView.Abstract The exponential expansion of the global cider market positions it as a viable alternative to traditional choices such as wine and beer. Nevertheless, there exists a paucity of research examining the various factors influencing consumer interest in cider.
Eva Parga Dans +3 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 ...
Giovanni Immordino, Marco Pagano
core +3 more sources
Commercialization of accounting profession: the case of non-audit services [PDF]
, 2010 Over the last decade, the accounting profession has witnessed the commercialisation of audit firms through offering of non-audit services (i.e. business consultancy services) to their audit client.
Karbhari, Yusuf +2 more
core
Agribusiness, EarlyView.Abstract World markets for quality differentiated agri‐food products are highly competitive, presenting significant challenges for firms aiming to compete effectively. Government agencies and business organizations often implement various export promotion policies to address these challenges.
Nicolás Depetris‐Chauvin +1 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
"MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES) [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2015 Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international ...
Diana CRICLIVAIA
doaj
Joint and several liability, litigation preconditions and audit quality
China Journal of Accounting Studies, 2020 The paper examines the economic effects of the trial judgement of joint and several liability on BDO China. Our study has the following findings: first, the capital market regarded the judgement as a signal to strengthen investor protection; second, the ...
Qiao Zheng, Junsheng Zhang, Yue Qi
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source