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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Riccardo Camilli, Alessandro Mechelli, Alessandra Stefanoni and Fabrizio Rossi
To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders,...
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Hidaya Al Lawati and Zakeya Sanad
This study presents current evidence on the impact of different corporate ownership types on audit quality in Oman and potentially in other developing countries with similar institutional environments, such as GCC countries. While previous research has p...
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Madiha Afzal
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercia...
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Ranto Partomuan Sihombing, Soegijapranata Catholic University, Indonesia 10.21831/economia.v19i1.38073
Pág. 81 - 94
This study aims to explore internal audit quality in Indonesia, especially in the public sector. The researcher used a systematic literature review method to synthesize the research results conducted over the past seven years between 2016 and 2022. This ...
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Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
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Lioara-Veronica Pasc and Camelia-Daniela Hategan
The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area. The paper?s objective is to examine the nature of RPTs, ide...
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Cecilia Ionela Taban, Ana Maria Benedek, Mihaela Stoia, Maria Denisa Cocîrlea and Simona Oancea
From a public health perspective, the monitoring of water quality intended for human consumption belongs to the operational and audit management of the supply zones. Our study explores the spatial and temporal patterns of the parameters of drinking water...
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Jiwu Wang, Yali Hu and Wuxihong Duolihong
Under the background of stock planning, improving the quality of urban public space has become an important work of urban planning, design, and construction management. An accurate diagnosis of the spatial quality of streets and the effective implementat...
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Xinrui Zheng and Mamoru Amemiya
Street greenness visibility (SGV) is associated with various health benefits and positively influences perceptions of landscape. Lowering the barriers to SGV assessments and measuring the values accurately is crucial for applying this critical landscape ...
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