Results 121 to 130 of about 22,479 (295)

Pricing and supplier concentration in the private client segment of the audit market : market power or competition ?. [PDF]

This study differs from prior audit pricing-studies as 1) it focuses on the issue of price competition in the (small) private client segment of the audit market, and 2) addresses the question whether and how the audit-pricing model changed in that market
Willekens, Marleen, Achmadi, C
core  

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

An Analysis of the Relationship between Audit Fees and Non-audit Fees [PDF]

The Arabian Journal of & Accounting., 2015
openaire   +1 more source

Challenges in Implementing European Regulation on Water Reuse for Sustainable Agriculture

Environmental Policy and Governance, EarlyView.
ABSTRACT The Regulation (EU) 2020/741 on minimum requirements for water reuse is a key policy for sustainable water management under growing water scarcity in Europe. This paper examines expert perspectives on the challenges involved in implementing EU regulation for water reuse in agriculture, aiming to broaden existing research, which is largely ...
Patricia Allgaier, Roberta Maffettone, Kevin Grecksch   +2 more
wiley   +1 more source

IPO audit contingent fees and earnings reversal

China Journal of Accounting Research
This study investigates how contingent fees in initial public offering (IPO) audits affect earnings reversals. Using a sample of Chinese firms with IPOs, we find that higher contingent fees are associated with a greater likelihood of post-IPO performance
Du Yu, Ziwen Sun, Junwei Lu, Laifeng Yang   +3 more
doaj   +1 more source

Toward Comprehensive Climate Action: Assessing Mitigation Approaches Across Canadian Municipalities

Environmental Policy and Governance, EarlyView.
ABSTRACT Local governments are widely regarded as key leaders in the global response to climate change. Understanding if and how municipalities commit to climate mitigation is crucial for assessing their contribution to global emission‐reduction goals and identifying barriers to effective climate transitions.
Aryana Soliz, Adriane MacDonald, David Talbot, Eduardo Ordonez‐Ponce, Ying Zhou, Samantha Hall Linton, Amelia Clarke, Amr ElAlfy   +7 more
wiley   +1 more source

Policy Networks and Policy Entrepreneurship in the EU: Explaining Structural Policy Change in Pharmaceutical Innovation Incentives and Health Technology Assessment

European Policy Analysis, EarlyView.
ABSTRACT Policy process research has excelled in explaining structural policy change within national settings, but extensions and applications to the EU level have long proven challenging for scholars. Given that the EU is currently experiencing its longest period of Treaty stability since the 1980s—having evolved into a sui generis political system ...
Vassilis Karokis‐Mavrikos
wiley   +1 more source

Digital Rights Activism in Multilevel Governance

European Policy Analysis, EarlyView.
ABSTRACT Multilevel governance (MLG) without a clear hierarchical structure can create power imbalances among various actors, particularly in settings with overlapping jurisdictions and policy areas. This dynamic is especially pronounced in Internet governance, which faces a complex interplay of domestic laws, state interdependence, and heightened ...
Alison Harcourt
wiley   +1 more source