Results 111 to 120 of about 22,479 (295)

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

Political connections, corporate governance and audit fees in Malaysia

, 2011
Purpose – The purpose of this paper is to examine the relationship between political connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that politically connected firms are perceived to be riskier and thus require ...
Mat Zain, Mazlina, Abdul Wahab, Effiezal Aswadi, Mazlina Mat Zain, Zain, Mazlina Mat, James, Kieran, Zain, M., Wahab, Effiezal Aswadi Abdul, James, K., Kieran James, Effiezal Aswadi Abdul Wahab   +9 more
core   +1 more source

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

Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market?. [PDF]

Auditor size is used as audit-quality proxy. Prior evidence on audit-quality differentiation between big 6 and non-big 6 auditors in the private client segment of the Belgian audit market is mixed. In this paper we investigate whether these mixed results
Willekens, Marleen, Vander Bauwhede, Heidi   +1 more
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

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

Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]

The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen, Sercu, Piet, Vander Bauwhede, Heidi   +2 more
core  

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Risk Disclosure Among Jordanian Non-Financial Firms: Do Audit Quality Characteristics Matter?

Risks
This research aims to assess the degree of risk disclosure practices in the Jordanian corporate sector and to examine the influence of critical audit quality dimensions—specifically audit opinion, audit fees, and auditor type—on the amount of corporate ...
Ahmad Farhan Alshira’h
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