Results 121 to 130 of about 147,198 (351)
, 2003 This review essay considers the tension between the evidence-driven vision of science\u27s mission and the fears of malicious use and terrible consequences that have come to the fore since the terrorist attacks of September 11, 2001. These fears have led
Bloche, Maxwell Gregg
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
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
PENGARUH SKEPTISME PROFESIONAL AUDITOR TERHADAP PELAKSANAAN PROSEDUR AUDIT YANG EFEKTIF BERBASIS ISA [PDF]
, 2014 Penelitian ini bertujuan untuk mengetahui gambaran skeptisme Profesional Auditor dan Pelaksanaan Prosedur Audit yang Efektif Berbasis ISA pada Empat Kantor Akuntan Publik berafiliasi internasional,serta untuk mengetahui pengaruh skeptisme profesional ...
Amri, Khairul Aulia Rahman
core
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
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
The Influence of Auditor's Professional Skepticism and Competence on Fraud Detection: the Role of TIME Budget Pressure [PDF]
, 2018 This study aims to examine the moderating effect of time budget pressure on the influence of the independent auditor's professional skepticism and competence on fraud detection.
Munandar, A. (Agus), Said, L. L. (Lola)
core
Business Strategy and the Environment, EarlyView.ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source