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Does Opinion Shopping Impair Auditor Independence and Audit Quality?
This study investigates how companies' threats to dismiss auditors and their engagement in opinion shopping influence auditor independence and audit quality, which in turn affect misstatements in financial statements.
TONG LU
core +1 more source
Analisis pengaruh opinion shopping terhadap opini going concern: kajian dari financial distress dan company size [PDF]
, 2019 Opini going concern merupakan tanggapan yang diterbitkan oleh auditor sehubungan dengan kecurigaan besar mengenai kapasitas perusahaan dalam terus melanjutkan kegiatan usahanya.
Susanti, Endang Retno Tri
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji +4 more
wiley +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2014 Opini audit yang diberikan oleh auditor merupakan informasi penting bagi pengguna laporan keuangan Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai beberapa faktor yang dapat digunakan untuk memprediksi probabilitas opini audit ...
Kevin Martio, Amir Amir
doaj
The Path to Purchase during Shopping [PDF]
Increasingly shopping behaviour is being seen from the holistic perspective of the entire shopping experience. The experiential view of shopping takes a far more holistic approach to the consumption process, right from involvement to post purchase usage.
Krishnaswamy Gopi, Sinha, Piyush Kumar
core
The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto +3 more
wiley +1 more source
Sketsa BisnisIntroduction; Environmental issues in coastal areas, such as the reduction of mangrove forest areas in the Pesisir Timur Surabaya (PAMURBAYA), are driven by urban development and environmentally unfriendly human activities.
Ayu Aulia Oktaviani +3 more
doaj +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study analyses the commitment of marine tourism companies to Corporate Social Responsibility (CSR) and the factors that affect it (economics, pressures from interest groups, barriers, innovative capacity, relationships of the company with its environment and characteristics of the businesses).
Olga González‐Morales +2 more
wiley +1 more source
Going concern audit reporting in Bosnia and Herzegovina
Ekonomski VjesnikPurpose: This paper deals with going concern audit reporting in Bosnia and Herzegovina. The research objectives are to determine whether, in conditions of increased economic uncertainty, auditors issue this type of audit report more frequently, whether ...
Amira Pobrić
doaj +1 more source