Results 131 to 140 of about 700,058 (301)
Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark.
Darsono, D. (Darsono) +1 more
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Agribusiness, EarlyView.ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
Impact of Job Complexity and Performance on CFO Compensation [PDF]
Prior research suggests that Big 4 auditors provide higher quality audits by virtue of their large size. Still, the recent reforms mandated by the Sarbanes Oxley Act – by increasing client and auditor incentives for accurate reporting – may have narrowed
Inder K. Khurana +2 more
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Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Using Quantitative Methods as Support for Audit of the Distributed Informatics Systems [PDF]
This paper highlights some issues regarding how an indicators system must be developed and used in an audit process. Distributed systems are presented from de points of view of their main properties, architectures, applications, software quality ...
Marius POPA, Sergiu Marin CAPISIZU
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Agribusiness, EarlyView.ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera +1 more
wiley +1 more source
Audit evidence – top argument for final audit opinion [PDF]
The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion.
Ana MORARIU +4 more
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PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT. [PDF]
, 2016 There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization ...
NURINTIATI, Anastasia Angesti +1 more
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The Role of Certifications in Improving Household Food Security Among Peruvian Farmers
Agribusiness, EarlyView.ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley +1 more source