Results 151 to 160 of about 145,560 (308)

To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship.
Leticia Pérez‐Calero, Santiago Kopoboru Aguado, Gloria Cuevas‐Rodríguez, Jaime Guerrero Villegas, Pilar Giráldez‐Puig   +4 more
wiley   +1 more source

Consumer Responses to Corporate Social Responsibility Practices in the Multichannel Technology Retail Sector: Insights Into Brand Attitude, Admiration, and the Moderating Role of Skepticism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In general, consumers show a growing interest in business activities that go beyond the strictly economic, such as environmental and social initiatives. Thus, implementing Corporate Social Responsibility (CSR) practices in companies has gained relevance in recent years. This study analyzed how the perception of CSR affects consumer attitude in
Francisco Javier Blanco‐Encomienda, Jana Krizanova, Elena Rosillo‐Díaz, Dina Chairi‐Mohamed   +3 more
wiley   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Determinan Kualitas Audit

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2015
This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang.
Iis Nurindah Sari, Cipto Wardoyo, Nujmatul Laily   +2 more
doaj  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Enhancing Knowledge and Technology Transfer: Determinants and Indicators of Successful University–Industry Collaboration

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik, Štefan Bojnec, Simona Kustec, Vaida Zemlickienė, Zenonas Turskis   +4 more
wiley   +1 more source

Teacher agency in curriculum and pedagogical development: Reflections from a design research project about self‐regulated learning in secondary schools

The Curriculum Journal, EarlyView.
Abstract Transnational guidelines on skills and competencies for lifelong learning, along with curriculum reforms to promote curriculum flexibility and autonomy in schools, are pressing teachers to be engaged in curriculum and pedagogical innovation focused on student‐centred approaches favourable to developing learner autonomy.
Thiago Freires, Artur Oliveira, Daniela Pinto, Ana Cristina Torres   +3 more
wiley   +1 more source

Local realities, global discourses and decolonising the curriculum in a post‐92 UK context: Academic voices on enacting decolonial curriculum change

The Curriculum Journal, EarlyView.
Abstract This study explored how lecturers in a post‐92 UK university conceptualise and enact decolonial curriculum principles within their teaching and programme design. Drawing on semi‐structured interviews with academic staff across multiple disciplines, the research adopts a qualitative, phenomenologically informed approach to examine the interplay
Reece Sohdi
wiley   +1 more source

Behavioral aspects of auditor's professional judgment and professional skepticism

Economics. Finances. Law
The paper examines the behavioral aspects of auditing in the context of auditor’s independence, auditor’s professional judgment, and professional skepticism. Over the past 50 years, in the researches of foreign scientists, the issues of accounting and auditing have been considered through the theory of behavioral accounting.
openaire   +1 more source

Butterflies of curriculum realisation: Investigating early implementation of the Curriculum for Wales

The Curriculum Journal, EarlyView.
Abstract Curriculum reform provides a vital opportunity for nations to ensure learners are equipped to fully participate as citizens in the 21st century. This paper presents an understanding of educators’ response to curriculum reform, and some of its enablers and barriers.
Alison Glover, Claire Sinnema, Sam McAlister‐Wilson, Nia Cole‐Jones, Brett Duggan, Hefin Thomas   +5 more
wiley   +1 more source