Results 101 to 110 of about 145,560 (308)
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Business Strategy and the Environment, EarlyView.ABSTRACT The study examines whether circular economy (CE) disclosures lead to tangible environmental improvements reflected in ESG performance or primarily serve reputational objectives linked to greenwashing. It investigates how disclosures on energy efficiency, resource reduction, water efficiency, and emission reduction influence ESG performance and
Chiara Leggerini +3 more
wiley +1 more source
Determinants of audit quality during the Covid-19 pandemic
Jurnal Akuntansi dan Auditing IndonesiaThis study aims to determine the effect of audit risk, time budget pressure, auditor motivation, audit complexity, and professional skepticism on audit quality during the COVID-19 pandemic.
Abriyani Puspaningsih +1 more
doaj +1 more source
PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN DAN FEE AUDIT TERHADAP KUALITAS AUDIT
Jurnal Pamator, 2013 Public accounting is a profession under difficult conditions. Accountants must have professional ethics, but on the other hand also had to face the pressure of clients in a variety of decision-making auditors.
Noviani Saputri, Nugraeni Nugraeni
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley +1 more source
Jurnal Dinamika AkuntansiPurposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables. Methods: This study
Bella Puspita Rininda
doaj +1 more source
PROFESSIONAL SKEPTICISM IN AUDITING AND ITS CHARACTERISTICS [PDF]
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 33-40 ; Professional skepticism is an essential concept in auditing practice and theory. It has been identified in almost all existing auditing standards, however, the way it should be characterized is still unclear.
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes +4 more
wiley +1 more source
The Effect of Internal Auditors' Knowledge and Professional Skepticism on the Artificial Intelligence Utilization [PDF]
پژوهشهای تجربی حسابداریThis study explores how internal auditors' knowledge and professional skepticism influence their acceptance and use of artificial intelligence (AI) in auditing processes.
Bita Mashayekhi, Mohammad Reza Amrollahi
doaj +1 more source
Pengaruh Red Flags, Skeptisme Profesional Auditor, Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang, dan Medan yang Terdaftar di Iapi 2013) [PDF]
, 2015 Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then ...
Hanif, R. A. (Rheny) +2 more
core
Professional skepticism and auditing [PDF]
Accounting, Auditing & Accountability Journal, 2017 Ifeoluwa Tobi Popoola +1 more
openaire +1 more source