Results 81 to 90 of about 193,652 (296)
Implementing mandatory audit firm rotation: Effects on audit and non-audit fees
Revista de Contabilidad: Spanish Accounting ReviewThe 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients.
Ilias G. Basioudis +2 more
doaj +1 more source
DETERMINANTS OF AUDIT FEES OF LISTED INSURANCE COMPANIES IN NIGERIA
Gusau Journal of Accounting and Finance, 2022 Controversies had risen among investors and other stakeholders of corporations why external auditors receive a substantial amount as remuneration of the audit and non-audit services rendered to their clients.
Sagir Lawal, Mohammed Ibrahim
doaj
Analisis Faktor-faktor yang Mempengaruhi Penetapan Audit Fees (Studi Empirik pada Perusahaan Manufaktur di Bei) [PDF]
, 2014 This study aims to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX) in the year 2011-2013. Factors that affect the determination of the external audit fees are the type
Afri Yuyetta, Etna Nur +1 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source
Audit fees and IFRS accounting - Is information costly? [PDF]
Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the
Friis, Ole, Nielsen, Mogens
core
Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia [PDF]
, 2012 Isu kebebasan juruaudit telah menarik perhatian pihak kerajaan, badan perakaunan serta orang awam selepas tersebarnya skandal dan penyelewengan perakaunan di dalam dan di luar negara.
Merza, Intan Liyana
core +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPANFEE AUDIT :Studi pada KAP di Bandung [PDF]
, 2014 This research purposes to know how perception of auditors in Bandung about determinants of audit fees based on David Hay (2010) research. From quantitative perspection, the method that is used in this research is a descriptive method.
Yuliani, -
core
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
Business Strategy and the Environment, EarlyView.ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source
Auditing, Consulting, and Audit Market Concentration [PDF]
In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
core