Results 111 to 120 of about 145,560 (308)
Business Strategy and the Environment, EarlyView.ABSTRACT The blue economy has emerged as a key sector for linking sustainability and innovation, yet existing research has largely overlooked how firms operationalize these processes in practice. This study addresses that gap by asking: How do Portuguese blue economy firms embed sustainability‐oriented innovation (SOI) into their strategies, and what ...
Jennifer Nicole Elston +2 more
wiley +1 more source
Toward the Enhanced Effectiveness of Foreign Aid [PDF]
At the very time that professional skepticism concerning the effectiveness of foreign aid has reached new heights, donors seem to be ready to substantially increase the volume of aid they are willing to make available. This paper attempts to address this
Gustav Ranis
core
The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources [PDF]
, 2019 The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the ...
Ariza Montes, José Antonio +3 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper contributes to venture‐creation research by examining how sustainable startups can overcome market constraints to drive transformative change through their business development. Conceptually, we address this question by identifying venture‐creation narratives in the learning and experimental phases of sustainable startups that ...
Ville‐Veikko Piispanen +2 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Merton and the Hot Tub: Scientific Conventions and Expert Evidence in Australian Civil Procedure [PDF]
, 2009 Recently in Australia, common-law judges began to modify the way expert evidence is prepared and presented. Judges from a range of civil jurisdictions have conscientiously sought to reduce expert partisanship and the extent of expert disagreement in an ...
Edmond, Gary
core +1 more source
Individual moods and Auditor’s Professional Skepticism [PDF]
Iranian journal of Value and Behavioral Accounting, 2020 korosh amani +2 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina +5 more
wiley +1 more source
Ethics on the line: How obedience pressure shapes auditors’ decisions
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraThis study examines the influence of professional skepticism and obedience pressure on auditors’ ethical formulation of audit opinions. Encompassing central and regional offices, 243 auditors from the Audit Board of Indonesia participated in this ...
Eko Yulianto, Retna Sari
doaj +1 more source
Russian Journal of Agricultural and Socio-Economic Sciences, 2020 This study aims to determine and analyze the effect of independence, audit experience, professional skepticism, and workload on the auditor’s ability to detect fraud.
Anto L.O. +3 more
doaj +1 more source