Results 91 to 100 of about 193,026 (301)

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley   +1 more source

Audit fees: an analysis of the family and nonfamily business listed on the BM&FBovespa

Revista Brasileira de Gestão De Negócios, 2015
Objective – Examine the relationship between audit fees and the quality of financial information in familiar and non-familiar companies listed on the BM&FBovespa.
Franciele Beck, Paulo Roberto da Cunha, Leandro Franz   +2 more
doaj   +1 more source

ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPANFEE AUDIT :Studi pada KAP di Bandung [PDF]

, 2014
This research purposes to know how perception of auditors in Bandung about determinants of audit fees based on David Hay (2010) research. From quantitative perspection, the method that is used in this research is a descriptive method.
Yuliani, -
core  

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

Business Strategy and the Environment, EarlyView.
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar, Daniel Guzzo, Janaina Mascarenhas, Daniela C. A. Pigosso   +3 more
wiley   +1 more source

Does the Interplay Between Audit Committee Independence and Audit Quality Mitigate Tax Avoidance? Evidence from Non-Financial Firms Listed on the Amman Stock Exchange

Administrative Sciences
Through the synergy between an independent audit committee (AC) and the high-quality external audit, the opportunities for unethical management behavior, including tax avoidance, can be significantly reduced.
Hamzeh Yousef Abu Quba, Krayyem Al-Hajaya, Ahmed Eltweri   +2 more
doaj   +1 more source

The size, cost, asset allocation and audit attributes of Australian self-managed superannnuation funds [PDF]

, 2014
University of Technology, Sydney. Faculty of Business.Using proprietary Australian Tax Office (ATO) data, this thesis documents the size, asset allocation and expenses incurred for a large sample of Australian self-managed superannuation funds (SMSFs ...
Raftery, AM
core  

Conceptualising Supply Chain Resilience Within Social Enterprises

Business Strategy and the Environment, EarlyView.
ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones, Helen Walker, Yingli Wang, Ken Peattie   +3 more
wiley   +1 more source

WHAT AUDIT FEATURES IMPACT VALUE RELEVANCE OF ACCOUNTING INFORMATION?

Jurnal Akuntansi Kontemporer
Research Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, and ...
Aurelia Angelina, Yan Christianto Setiawan   +1 more
doaj   +1 more source

Audit fees and IFRS accounting - Is information costly? [PDF]

Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the
Friis, Ole, Nielsen, Mogens
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source