Results 71 to 80 of about 872,235 (284)

Opinion Shopping to Avoid a Going Concern Audit Opinion and Subsequent Audit Quality

Auditing: A Journal of Practice & Theory, 2018
SUMMARY Despite regulatory concerns over opinion shopping (OS) behavior, there exists little systematic evidence on the prevalence and consequences of OS to avoid a going concern opinion (GCO). Using Lennox's (2000) framework to identify OS, we find that distressed firms successfully engage in OS to avoid a GCO.
Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang, Jong-Hag Choi   +3 more
openaire   +2 more sources

From Managerial Awareness to Behavior in the Circular Economy: The Role of Personality Traits and Organizational Support

Business Strategy and the Environment, EarlyView.
ABSTRACT As businesses are increasingly integrating circular economy (CE) principles to promote concrete sustainability actions, understanding which managerial aspects may align with this change becomes paramount. Employing a conceptual framework based on Cognitive‐Affective Personality System (CAPS) and Organizational Support theories, this study ...
Fiorenza Meucci, Flavio Spagnuolo, Annamaria Zampella, Marco Maffei   +3 more
wiley   +1 more source

The Relationship Between Audit Opinion Shopping and Choice of Auditor: Testing the Selectivity Hypothesis [PDF]

پژوهش‌های حسابرسی حرفه‌ای
Women are comprehensive processors who tend to analyze all available information, incorporating risk, ethical considerations and other secondary information in their decision-making.
Ghodrattollah Vahdati, Bahman Banimahd, seyyed Hossein Hoseini, Mohamad Hamed Khanmohammadi   +3 more
doaj   +1 more source

Fair Value Opinion Shopping

, 2010
This study reports the results of a series of experiments designed to provide empirical evidence related to fair value opinion shopping. Experiment 1 provides initial evidence that managers fair value opinion shop for external valuation professionals in ...
Salzsieder, Leigh
core   +1 more source

Role of Emotions in Sustainable Consumption Behaviour: A Systematic Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The literature on emotions in sustainable consumption behaviour (SCB) is fragmented, making it difficult to envision the pathways to future sustainable consumption. As of now, scholars have made several attempts to understand sustainable consumption, but few have explicitly focussed on the role of emotions. Therefore, the current study aims to
Mohd Sadiq, Samantha Murdy, Syed Muhammad Fazal‐e‐Hasan, Hormoz Ahmadi, Susan Dann   +4 more
wiley   +1 more source

How Can Eco‐Friendly Products Be Marketed Effectively? Evidence From a Multinational Study on the Intention–Behaviour Gap for Smartphones Made With Eco‐Friendly Substitute Materials

Business Strategy and the Environment, EarlyView.
ABSTRACT As global environmental concerns intensify, firms are increasingly expected to embed environmental responsibility into their core strategies. However, uncertainty remains over whether eco‐friendly initiatives are economically rewarded, reflecting ambiguity in consumers' true environmental preferences.
Kimitaka Nishitani, Eri Nakamura, Fumikazu Morimura, Yumi Nakamori, Tsugio Watanabe, Daisuke Furuta, Tomoya Mizuta   +6 more
wiley   +1 more source

Towards a Socially Inclusive Circular Economy: Evidence From Social Enterprises in Low‐ and Middle‐Income Countries

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular economy (CE) and social entrepreneurship (SE) are increasingly recognised as critical pathways for sustainable development, yet CE research often underplays social inclusion, particularly in low‐ and middle‐income countries (LMICs).
Maria L. Granados, Adeyemi Adelekan
wiley   +1 more source

The Influence of Social Media Content towards Online Shopping Behavior

International Journal of Applied Research in Business and Management
This research is conducted for exploring social media content that include variable of opinion leadership, online review, celebrity endorsement and promotional tools to research how the influence towards online shopping behavior.
Sabila Ratna Janitrafia, Endang Ruswanti
doaj   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

Food Waste Applications Beyond the West: Archetypes and Insights From China

Business Strategy and the Environment, EarlyView.
ABSTRACT Food waste is a major challenge for sustainable development, but digital solutions designed to reduce it remain unevenly distributed globally. Food waste mobile applications (FWMAs) have emerged as promising tools for reducing food surpluses through redistribution and improved household food management.
Jiequan Hong, Ralf Barkemeyer, Anicia Jaegler   +2 more
wiley   +1 more source