Search Results - subject:"code of practice"

Mythmaking in audit regulation : the Canadian initiative on "enhancing audit quality"

Dermarkar, Simon; Samsonova-Taddei, Anna; Gendron, Yves - In: Accounting and business research 55 (2025) 3, pp. 302-329

Persistent link: https://www.econbiz.de/10015553072

Audit failures : why they occur and some suggestions for reducing them

DeFond, Mark L.; Zhang, Jieying - In: Accounting and business research 55 (2025) 5, pp. 483-506

Persistent link: https://www.econbiz.de/10015553101

Escaping "Groundhog Day" : the transformative possibilities of reconceptualising audit

Humphrey, Christopher; O'Dwyer, Brendan; Martinoff, Martin - In: Accounting and business research 55 (2025) 6, pp. 668-692

Persistent link: https://www.econbiz.de/10015553120

ESG regulation across the globe : does ESG regulation pay off?

Engel, Antonia - In: Junior management science 10 (2025) 4, pp. 904-939

A growing number of investors and other stakeholders are demanding greater transparency about companies' sustainability performance. Countries around the world are responding with mandatory environmental, social and governance (ESG) disclosure regulations. On the one hand, this has led to a...

Persistent link: https://www.econbiz.de/10015553171

Regulation, corruption, and decentralized autonomous organizations : insights from bitcoin trading and platform founding between 2011 and 2023

Isaak, Andrew; Istipliler, Baris; Bort, Suleika; … - In: Organization science 36 (2025) 6, pp. 2210-2244

Persistent link: https://www.econbiz.de/10015553173

On productivity and distortions across countries

Restuccia, Diego - 2025

Persistent link: https://www.econbiz.de/10015553633

A policy and system design blueprint for local power networks : local solar for reliable, accessible and affordable electricity

Sekera, June - 2025

Persistent link: https://www.econbiz.de/10015553879

Political situation, legal and labour regulatory regimes and employment creation by firms in emerging economies

Boamah, Nicholas Addai; Ofori-Yeboah, Francis; … - In: Asian journal of economics and banking : AJEB 9 (2025) 3, pp. 510-527

This study investigates the legal system, labour regulations and political uncertainty effects on employment creation in emerging economies (EE). Also, size, export focus, ownership and sector influences on employment creation are explored.The study utilized the generalised methods of moments...

Persistent link: https://www.econbiz.de/10015554066

Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? : evidence from ASC 842 and IFRS 16

Altamuro, Jennifer; Chen, Lucy Huajing; Li, Yiwen - In: Review of accounting studies 30 (2025) 3, pp. 2673-2723

Persistent link: https://www.econbiz.de/10015554101

Executive pay transparency and relative performance evaluation : evidence from the 2006 pay disclosure reforms

Choi, Jung Ho; Gipper, Brandon; Shi, Shawn Xiaofeng - In: Review of accounting studies 30 (2025) 3, pp. 2922-2962

Persistent link: https://www.econbiz.de/10015554109