Results 161 to 170 of about 147,198 (351)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
Professional Skepticism , James Rasheed (2022), James Rasheed Edition, 77 pages [PDF]
Sébastien Rocher
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Business Strategy and the Environment, EarlyView.ABSTRACT The transition toward more sustainable and innovative agricultural systems increasingly relies on the integration of digital and enabling technologies (KETs). Although the technical and productive aspects of these innovations have been widely investigated, consumer acceptance remains less understood, despite its key role in fostering their ...
Giulio Cascone, Giuseppe Timpanaro
wiley +1 more source
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 +2 more
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan +2 more
wiley +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Behavioral aspects of auditor's professional judgment and professional skepticism
Economics. Finances. LawThe 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
Five Decades of Research on Rape Myths and Victim Interpretation
Behavioral Sciences &the Law, EarlyView.ABSTRACT Over the past 5 decades of social science research, scholars have examined false narratives and beliefs associated with rape and sexual assault (often called “rape myths”). This scoping review employs an innovative technique to sample and describe a large cohort of scholarly articles that investigate sexual assault victim interpretation and ...
Elizabeth Trudeau, Ruth Carmi
wiley +1 more source
Impact of a training program on the professional skepticism of auditing students: The moderating role of trait skepticism [PDF]
Thị Mai Lan Hoàng +4 more
openalex +1 more source