Results 91 to 100 of about 22,479 (295)
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
THE EFFECTIVENESS OF CORPORATE GOVERNANCE AND EXTERNAL AUDIT ON CONSTRAINING EARNINGS MANAGEMENT PRACTICE IN THE UK [PDF]
, 2010 Agency theory predicts that corporate governance and external audit enhance the convergence of interests between shareholders and managers. The primary objective of this thesis is to investigate the effect of corporate governance and external audit on ...
HABBASH, MURYA
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ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Administrative SciencesThrough 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 +2 more
doaj +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 +2 more
doaj +1 more source
The provision on non-audit services by auditors: Let the market evolve and decide [PDF]
The provision of non-audit services by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition.
Benito Arruñada
core
Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags? : Post MFRS Implementation [PDF]
This paper aims to investigate the relationships between (i) non-audit services fees and audit report lag and (ii) audit partner tenure and audit report lag during post MFRS implementation.
Joanne Shaza, Janang +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Widespread digital adoption has challenged our understanding of how these tools reshape collaboration, trust and sustainability outcomes across different institutional and network contexts. As networks now pursue resilience and sustainable development in parallel, we map emerging research directions and identify how collaboration and ...
Ari Carisza Graha Prasetia +1 more
wiley +1 more source
A study on audit fees : Evidence from listed companies in Malaysia / Jeya Santhini Appannan [PDF]
, 2012 Audit fees charged in Malaysia were found to be the lowest in Asean countries. This situation raised questions on the factors influencing audit fees in Malaysia.
Appannan, Jeya Santhini
core
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source