Results 251 to 260 of about 34,635 (311)

Leading the Loop: Anchor‐Led Orchestration in Nascent Circular Ecosystems—A Qualitative Case Study

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition towards a circular economy necessitates coordinated, systemic change across value chains. Yet the role of anchor firms in initiating and orchestrating nascent circular ecosystems remains underexplored. Using an inductive, qualitative single‐case design, we analyse a German mid‐sized entrepreneurial firm, drawing on 21 interviews
Johann Felix Mader, Patrick Spieth
wiley   +1 more source

Standardisation of Audit Reporting for Performance Audit And Internal Audit in The Public Sector

open access: yesJournal of Public Administration and Development Alternatives
KN Motubatse   +3 more
openaire   +1 more source

Public Audit Oversight and Audit Pricing: Evidence from the EU

European Accounting Review, 2022
We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
openaire   +1 more source

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