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PERSPECTIVES IN THE APPLICATION OF THE INTERNATIONALE STANDARDS OF SUPREME AUDIT INTSTITUTIONS [PDF]

Annals of the University of Oradea: Economic Science, 2017
Administrative and financial activities of the public sector are governed by laws and regulations, so public external audit needs to verify that asset accounting and management are properly conducted in accordance with applicable laws and regulations ...
Dana Simona Gherai, Ioan Gheorghe Tara, Diana Elisabeta Matica   +2 more
doaj  

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

The External Public Audit in the Member States of the European Union: Between Standard Typology and Diversity

Audit Financiar, 2020
The premise of the research is represented by the importance of the external public audit, as a specific activity that the supreme audit institutions carry out at the level of the public sector entities, in order to provide to interested parties ...
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 the principle of collegiality on the functioning of the Supreme Audit Office

Studia Prawnicze KUL
The article’s subject is collegiality as the essence of the Supreme Audit Office (NIK)’s activities. The Constitution of the Republic of Poland defines the functioning of the Supreme Audit Office (Polish: Najwyższa Izba Kontroli, abbreviated NIK) based ...
Michał Jędrzejczyk, Stanisław Dziwisz   +1 more
doaj   +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

Sovereign Credit Ratings and Corporate Environmental Performance: The Moderating Role of Voice and Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT Governments and corporations can capitalise on improvements in Sovereign Credit Ratings (SCRs) by promoting environmentally friendly policies and developing infrastructure to achieve sustainable economic growth. Alternatively, they may choose to follow a ‘race to the bottom’ approach.
Muhammad Suhail Rizwan, Anum Qureshi, Irfan Ullah Sahibzada   +2 more
wiley   +1 more source

Corporate Political Ideology and Environmental Strategy: Evidence From US Toxic Releases

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines whether corporate political ideology shapes firms' environmental strategy and realized environmental performance. Using US political donation data matched to facility‐level toxic releases from the Toxics Release Inventory from 2000 to 2014, we measure corporate ideology by the share of firm and PAC contributions directed to
Mingyuan Chen, Dakshina G. De Silva, Anita R. Schiller, Aurelie Slechten   +3 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

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