Results 201 to 210 of about 13,801 (316)

AUDIT INFORMATION TECHNOLOGY OF CORPORATE INCOME TAX BASE

open access: yes
: The article analyzes the history of application of information technology in audit. Methods of application of information technology in auditing were identified.
Inna Shmychkova inna.shmichkova@mail.ru Kyiv National University of Trade and Economics   +1 more
core  

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon   +2 more
wiley   +1 more source

Tobacco retail characteristics across urban and rural districts in Lao PDR: an observational study, 2024. [PDF]

open access: yesFront Public Health
Kulkarni S   +9 more
europepmc   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief   +3 more
wiley   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source

A framework for identifying cost efficiencies in malaria routine data quality audits: methodology and application in Zambia. [PDF]

open access: yesMalar J
Nguyen A   +9 more
europepmc   +1 more source

INCOME TAX AUDIT [PDF]

open access: yesThe Bulletin of the National Tax Association, 1923
openaire   +1 more source

Home - About - Disclaimer - Privacy