Results 41 to 50 of about 2,215,902 (288)

A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

Africa’s Public Service Delivery & Performance Review, 2014
Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important ...
Ogochukwu Nzewi, Prosper Musokeru
doaj   +1 more source

Corporate Environmental Responsibility and Cost of Equity Capital: A Meta‐Analytical Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite extensive research on the relationship between corporate environmental responsibility (CER) and cost of equity capital (COEC), empirical evidence remains inconsistent. This study addresses these inconsistencies through a comprehensive meta‐analysis of 1139 effect sizes from 75 studies.
Robert Witte, Ewald Aschauer, Helmut Pernsteiner   +2 more
wiley   +1 more source

New Public Governance and Public Value Co-creation: The Case of the European Court of Auditors Environmental Audits

Revista de Contabilidad: Spanish Accounting Review
This article seeks to bring evidence on public value co-creation between public auditors and auditees, with a focus on the environment, as a matter of pressing interest for the citizens.
Andreea Hancu-Budui, Ana Zorio-Grima
doaj   +1 more source

Factors influencing the exercise of supervisory powers of the accounting chamber of Ukraine

Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2019
The article attempts to investigate the constitutional obligation on the budget control by the supreme body of financial control in Ukraine. The author draws attention to the legal, economic and political factors that influence the activity of the ...
Yuliya Kolyada
doaj   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2004; Other title: Financial and Compliance Audit Reports published in 2004

, 2004
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : State Library (April 2004) Compliance and Control Audit Report : Arts Commission (April 2004) Compliance and Control Audit Report :
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

Supreme Audit Institutions and their Contribution to Economic Development: A Systematic Literature Review

Buhalterinės Apskaitos Teorija ir Praktika
This study systematically reviews scholarly literature on Supreme Audit Institutions (SAIs) published between 2015 and 2025. It aims to synthesise existing evidence, trace the evolution of research themes, examine theoretical foundations, identify ...
Isiaka Kolawole Mustapha
doaj   +1 more source

Perbandingan Konsep Pemilihan Jabatan Publik BPK Atau SAI di Beberapa Negara untuk Mewujudkan BPK yang Independen

Jurnal Penelitian Hukum De Jure, 2019
Menurut peraturan perundang-undangan, pemilihan anggota Badan Pemeriksa Keuangan (BPK) dilakukan oleh DPR dengan memperhatikan pandangan DPD yang dalam hal ini dilakukan oleh Badan Musyawarah.
Widhya Mahendra Putra
doaj   +1 more source

Climate Adequacy and Market Risk: Are They Related? Empirical Evidence From the European Equity Market Before and After the Adoption of the Paris Agreement

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings, and in particular environmental scores (E‐scores), are becoming increasingly relevant for financial stability and capital allocation decisions. This paper investigates the relationship between corporate environmental performance and market risk, as measured through value at risk (VaR) and expected shortfall (ES), the key metrics ...
Matilda Shini, Igor Gianfrancesco, Antonia Patrizia Iannuzzi, Vittorio Dell'Atti   +3 more
wiley   +1 more source

The Impact of Sustainability Audit Quality on Corporate Climate Change Performance: The Role of Governance Quality and Greenwashing

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim, Ishmael Tingbani, Hesham Bassyouny   +2 more
wiley   +1 more source