Results 111 to 120 of about 193,026 (301)

Indicatori sull’indipendenza (in apparenza) del revisore contabile: il caso della prestazione di servizi non di revisione [PDF]

, 2011
In the European framework set up by the Directive 2006/43/CE and adopted in Italy with the Legislative Decree (D. Lgs.) No. 39/2010, the issue of auditor independence is confirmed among the key topics for the credibility of the statutory auditing ...
Ianniello, Giuseppe
core  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

The Oligopolistic Gatekeeper: The U.S. Accounting Profession [PDF]

, 2006
The accounting and financial scandals the last few years not only produced the Sarbanes-Oxley Act, but have prompted a good deal of debate what forces led to so many dramatic reporting failures.
Cox, James D.
core   +1 more source

Gender Lens Equity Funds: A Methodological Breadth–Accountability Depth Framework and Observed Outcomes

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite rapid growth in gender lens investing (GLI), substantial variation remains in how gender lens equity funds (GLEFs) integrate gender equality criteria into investment strategies. We map a universe of 43 GLEFs and develop a framework capturing gender equality screening breadth and accountability depth (fund‐level disclosure and ...
Freyja Vilborg Thorarinsdottir, Ásta Dís Óladóttir, Gary L. Darmstadt, Sigríður Benediktsdóttir   +3 more
wiley   +1 more source

The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism

Future Business Journal
This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client ...
Reem Essam Bedeir
doaj   +1 more source

Corporate Governance Quality and Audit Quality in Malaysia

SHS Web of Conferences, 2017
This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period) and 2008 to 2012 (post-2007 Code period ...
Wai Kee Ho, Yu Hock Oo, Chee Kueng Kwong
doaj   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

The Role of Auditors in Nigerian Banking Crisis. [PDF]

, 2010
In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the ...
Lauwo, S., Olatunde, J.
core  

From Contingency Management to Transformative Climate Risk Adaptation? Analysis of Private Sector Agency in Navigating Complex Climate Risk Realities

Environmental Policy and Governance, EarlyView.
ABSTRACT The growing complexity and severity of cross‐border climate risks characterised by non‐linear impact chains and deep uncertainty questions the capacity of environmental governance to tackle these problems effectively and in a just manner. To increase the efficiency of climate action, the private sector has been called upon to leverage market ...
Päivi Tikkakoski, Sirkku Juhola
wiley   +1 more source

PENGARUH TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR DALAM PERSPEKTIF TEORI STRESS KERJA [PDF]

, 2011
This study investigates how Tipe of Audit Firm, Auditor Position in audit Firm, Client Fees, Audit Programme, Auditor Participation and Last Year Actual Time Budget affect to the time budget attainability and then investigates how time budget ...
LAKSITO, Herry, SITI, Marfuah
core