Corporate reporting on the Sustainable Development Goals: A structured literature review and research agenda
Purpose The Sustainable Development Goals (SDGs) framework emerged as a guidepost
for the transition to sustainable development. To achieve this transition, companies are …
for the transition to sustainable development. To achieve this transition, companies are …
Intellectual capital and human dynamic capabilities in decarbonization processes for net-zero business models: an in-depth examination through a systematic …
Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a
significant role in decarbonization processes, their measurement and reporting is under …
significant role in decarbonization processes, their measurement and reporting is under …
The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
ME Bradbury, O Kim - Journal of Applied Accounting Research, 2023 - emerald.com
Purpose The study examines the changes in audit market concentration, auditor choice and
audit quality in Russia following International Financial Reporting Standards (IFRS) …
audit quality in Russia following International Financial Reporting Standards (IFRS) …
Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA
PA Thu, PQ Huy - Pacific Accounting Review, 2024 - emerald.com
Purpose This paper aims to explore the moderating role of state ownership variables on the
relationship between market concentration (MC) and financial statement comparability …
relationship between market concentration (MC) and financial statement comparability …
CONCENTRAÇÃO DE AUDITORIA POR SEGMENTO NAS EMPRESAS LISTADAS NA B3 DE 2013 A 2022
IVV Belém, EBS de Matos, VH Nasu - Revista Universo Contábil, 2023 - ojsrevista.furb.br
O presente estudo tem por objetivo analisar o grau de concentração do mercado de
auditoria independente nas empresas listadas na B3, por segmento, no período de 2013 a …
auditoria independente nas empresas listadas na B3, por segmento, no período de 2013 a …
Die Perceptions of auditors and clients: the perceptions of auditors and clients on new fields of auditing, and interpersonal trust, professional skepticism and distrust …
J Strakova - 2024 - epub.jku.at
Abstract The first publication “Exploring Auditors' and Clients' Interpersonal Trust,
Professional Skepticism, and Distrust during Auditor-Client Negotiations” serves as a …
Professional Skepticism, and Distrust during Auditor-Client Negotiations” serves as a …