Results 161 to 170 of about 34,635 (311)

Analysis of Continuous Auditing Implementation in The Public Sector: A Case Study of the Ministry of ABC

Indonesian Interdisciplinary Journal of Sharia Economics
Public organizations face challenges in budget management accountability, including the continuously increasing budget, recurring findings of budget management non-compliance, dispersed work units across Indonesia, and limited auditor human resources ...
Sri Suharto, Heny Kurniawati
doaj  

External clinical audits in clinical radiology in Finland. [PDF]

Radiat Prot Dosimetry
Julkunen P, Heinola N, Autti T, Bly R.
europepmc   +1 more source

Confirmation process; Statement on auditing standards, 067

, 1991
This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.https://egrove.olemiss.edu/aicpa_sas/1068/thumbnail ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

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

Proposed statement on auditing standards : Investments in debt and equity securities (to supersede AU section 332, Long-term investments, of SAS No. 1, Codification of auditing standards and procedures);Investments in debt and equity securities (to supersede AU section 332, Long-term investments, of SAS No. 1, Codification of auditing standards and procedures); Exposure draft (American Institute of Certified Public Accountants), 1996, May 29

, 1996
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Reforming the white coat economy: judicial evidence and institutional implications from China's healthcare anti-corruption campaign. [PDF]

Front Public Health
Shen Z, Guo J, Li J, Chen Z, Tang Y.
europepmc   +1 more source

Letters for underwriters; Statement on auditing standards, 038

, 1981
1. The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the ...
American Institute of Certified Public Accountants. Auditing Standards Board
core  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu, Ying Wang, Grace Eghe‐Ikhurhe, Katie Hyslop   +3 more
wiley   +1 more source

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