Results 101 to 110 of about 193,026 (301)

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  

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

Independencia del auditor, determinación conjunta de los honorarios de auditoría y de servicios adicionales y la incidencia de los informes de auditoría con salvedades [PDF]

, 2009
The aim of this study is to examine whether the provision of non-audit services by the incumbent auditor compromises auditor independence in a low litigation risk environment such as in the case of Spain, where the audit litigation risk is not likely to ...
De Fuentes Barberá, Cristina, Pucheta-Martínez, María Consuelo   +1 more
core   +1 more source

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

Non-audit Services, Audit Firm Tenure And Earnings Management In Malaysia [PDF]

, 2015
The main objective of this study is to investigate the association of auditor-provided nonaudit services and audit firm tenure with earnings management in Malaysian public listed firms.
Bamahros, Hasan Mohammed, Wan Hussin, Wan Nordin   +1 more
core  

Asynchronous LGBTQ+ Affirming Counseling Training With Early Career Counselors: A Mixed Methods Program Evaluation

Counselor Education and Supervision, EarlyView.
ABSTRACT A growing body of research shows that training in LGBTQ+ affirming counseling (LGBTQ+ AC) positively impacts counselors’ perceived knowledge and skills in providing mental health services to LGBTQ+ communities. Existing program evaluations of LGBTQ+ AC, however, have primarily used synchronous delivery formats and cultural competency models ...
Amber L. Pope, Kelli Hartzell, Matt B. Siroty, Jeff Moe, Noelle St. Germain‐Sehr, Bianca R. Augustine, Amanda St. Germain‐Sehr, Tai Lexumé   +7 more
wiley   +1 more source

The Effect of Audit Fee, Audit Opinion, and KAP Size on Audit Delay

Indonesian Interdisciplinary Journal of Sharia Economics
Financial statements are the company's primary means of communication with stakeholders. External audits ensure the fairness of financial statements in accordance with accounting standards. However, delays in submitting financial statements (audit delay)
Syawalica Fifah Nurcahya, Sugeng Sugeng
doaj   +1 more source

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2013-2015) [PDF]

, 2017
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.
ANANDYA, Yudhistira Dwica, PRASETYO, Andrian Budi   +1 more
core  

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

The effect of environmental credit rating on audit fees: A quasi-natural experiment from China

Heliyon
Environmental credit rating (ECR) is a new policy that deeply integrates the construction of ecological civilisation and the social credit system in China; however, there is a paucity of research on the response of external auditors to the ECR.
Jianghan Wang, Haiyan Zhong, Minxin Li
doaj   +1 more source