Zobrazeno 1 - 10
of 139
pro vyhledávání: '"1501 Accounting, Auditing and Accountability"'
Publikováno v:
Accounting Review, 98(1), 215-250. American Accounting Association
Prior research finds that clients of high-quality auditors report higher-quality GAAP earnings. We extend this research to investigate whether auditor quality is associated with the quality of voluntarily disclosed non-GAAP earnings measures. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f7cbba338e6d07e6595d3ed4455058a6
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
https://cris.maastrichtuniversity.nl/en/publications/2face640-d74e-481a-8c96-e69c19bd9ed0
The Relative Importance of Auditor Characteristics Versus Client Factors in Explaining Audit Quality
Publikováno v:
Journal of Accounting, Auditing & Finance, 37(4):0148558X20953059, 751-776. Greenwood Publishing Group Inc.
The U.K. listed firms are used to investigate whether auditor attributes (fixed effects for audit firms, audit offices, and audit partners) add incrementally to baseline models with client controls in explaining audit quality. We document that accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f5ad1933d22264e9471cbc050bc59900
https://doi.org/10.1177/0148558x20953059
https://doi.org/10.1177/0148558x20953059
Autor:
Steve Kennedy, Martina K. Linnenluecke
Publikováno v:
Business Strategy and the Environment, 31(6), 2754-2765. John Wiley & Sons Ltd.
The circular economy is argued to be a way of organising industrial systems that support resilience through decoupling economic growth from material consumption. Yet, extant research exploring the impacts of circular economy business practices on res
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f4f1e623f41f38a065d758c1eadc40e4
https://pure.eur.nl/en/publications/a582911c-f7e5-408f-bbf5-db4ab674431e
https://pure.eur.nl/en/publications/a582911c-f7e5-408f-bbf5-db4ab674431e
Autor:
Yali Yi, Pelin Demirel
Publikováno v:
Business Strategy and the Environment.
Building on the dynamic capabilities literature and natural-resource-based view, the paper examines whether firms can attain sales growth through a range of sustainability-oriented dynamic capabilities including (1) internal green supply chain manage
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f21f5976b91292898d91a5cbe4f1729c
https://doi.org/10.1002/bse.3453
https://doi.org/10.1002/bse.3453
Publikováno v:
Contemporary Accounting Research, 39(2), 947-981. Wiley
We examine how audit partners' geographic proximity to clients affects audit quality. We use hand-collected data to show that approximately half of audit partners are assigned to clients headquartered more than 100 km away from the partners' home loc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::acceefa7bb68851030b0e415e3611be6
https://doi.org/10.1111/1911-3846.12744
https://doi.org/10.1111/1911-3846.12744
Publikováno v:
Journal of Applied Corporate Finance. 34:17-29
Climate finance is first and foremost a risk-management problem, which means three things for investors. First, prudent investors will seek to hedge climate change risk by reducing their exposure to this risk. Second, investors will demand compensati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9e4bc8212f47ceb23cf3ebdbe766de1e
https://doi.org/10.1111/jacf.12502
https://doi.org/10.1111/jacf.12502
Autor:
Vinay Patel, Marc Bohmann
Publikováno v:
Journal of Business Finance & Accounting. 49:1211-1236
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::82a1cc7860ee6fe6722ae9b7695087e5
https://doi.org/10.1111/jbfa.12600
https://doi.org/10.1111/jbfa.12600
Publikováno v:
Business Strategy and the Environment.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::19c142bb0ca342535e5814f57952e988
https://doi.org/10.1002/bse.3406
https://doi.org/10.1002/bse.3406
