Results 101 to 110 of about 49,818 (255)
Game of auditor tenure and corporate income tax evasion
, 2010 Because of recent corporate scandals, auditor independence and turnover have become the focus of much debate. For strengthening auditor independence , American government compulsorily stipulate that the firm has to replace its auditor every five years in
Liu, Yi-ting
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services [PDF]
, 2012 Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness,
Birkey, Rachel
core
Is There an Association between Earnings Management and Auditor-Provided Tax Services?
, 2011 The issue of whether auditor-provided nonaudit services enhance or exacerbate financial reporting quality has been intensely debated among regulators, auditors, investors, academic researchers, and the media.
Gnanakumar Visvanathan +1 more
core +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Can Auditors Be Independent? - Experimental Evidence [PDF]
The Sarbanes-Oxley Act of 2002 has transformed the institutional environment in the US by making the audit committee responsible for the appointment, compensation and oversight of the auditor.
Wüstemann, Jens +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Despite the growing interest in ESG performance, limited research explores the mediating role of government policy in the relationship between Fintech, green finance and ESG outcomes. We address this gap by examining how Fintech and green finance influence ESG performance through government policies.
Mandella Osei‐Assibey Bonsu +4 more
wiley +1 more source
Baltic Journal of EconomicsThis paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital ...
Larry Su
doaj +1 more source