Results 91 to 100 of about 193,652 (296)

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

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

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

Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]

The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial ...
Ojo, Marianne
core   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

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, Sultan Sikandar Mirza, Chengwei Zhang   +2 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

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2015-2016) [PDF]

, 2018
This study aims to examine the effect of managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders as independent variable to audit fees as dependent variable.
SUSATIABHAKTI, Dibio Abhimantra, ZULAIKHA, Zulaikha   +1 more
core  

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, Farida Akhtar, Han Lin Shang   +2 more
wiley   +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  

When Collaboration Bridges or Breaks: A Systematic Review of Emerging Trends in Supply Chain Resilience and Sustainability

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, Luca Urciuoli   +1 more
wiley   +1 more source