Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit DOI

Urisnawati Rusli,

Muslianti Middin,

Amiruddin Amiruddin

et al.

Jurnal Penelitian Ekonomi Akuntansi (JENSI), Journal Year: 2024, Volume and Issue: 8(2), P. 279 - 292

Published: Dec. 30, 2024

In the modern era, audit practices are increasingly influenced by technological advancements and need for sustainability. This article explores harmonization of technology sustainability in contemporary practices. The research methodology involves analysis scientific articles selected based on specific criteria, namely published within time frame 2015-2024 from journals quartiles (Q1, Q2, Q3, Q4). Utilizing Prisma Watase Uake tool, 25 were identified. Through a Systematic Literature Review (SLR) approach, this uncovers several technologies used to enhance efficiency accuracy audits. Furthermore, study highlights importance integrating into audits assess social environmental impacts companies. findings indicate that combination not only improves quality but also supports corporate responsibility objectives. provides valuable insights accounting professionals researchers understand challenges opportunities field auditing future. has limitations due review using Uake, which is considered inadequate comprehensive understanding. Further needed increase volume literature reviewed apply different methodologies. A qualitative approach could offer deeper experiences practitioners sustainability, as well faced field.

Language: Английский

Natural resource assets management and urban carbon emission efficiency: Evidence from quasi-natural experiment in China DOI

Muhetaer Siyiti,

Xin Yao

Energy Economics, Journal Year: 2024, Volume and Issue: unknown, P. 107963 - 107963

Published: Oct. 1, 2024

Language: Английский

Citations

4
Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance DOI Creative Commons
Azher Subhi Abdulhussein, Ali Abdulhassan Abbas

Foundations of Management, Journal Year: 2025, Volume and Issue: 17(1), P. 7 - 24

Published: Jan. 1, 2025

Abstract This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between auditing (EA) sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The upon improving role EG increasing responsibility among industries were also analyzed. For this study, authors considered located at Iraq, data collected September 2023 from 183 respondents analyzed using partial least squares-structural equation modeling (PLS-SEM) technique. outcomes infer strong audit on EG, while governance’s was partially significant. Based indirect effect, confirmed mediator played by performance. outcomes, policy recommendations have been made for decision makers both organizational government levels.

Language: Английский

Citations

0
The spatial spillover effect of China's outgoing audit of natural resource assets on industrial pollution: Evidence from a spatial difference-in-differences method DOI Creative Commons
Shasha Huang, Chang Luo,

Zunhong Zhu

et al.

Sustainable Futures, Journal Year: 2025, Volume and Issue: unknown, P. 100598 - 100598

Published: April 1, 2025

Language: Английский

Citations

0
Does Green Governance Reflect Corporate Sustainability Performance? New Insight From G5 Countries DOI
Kamran Mohy‐ud‐Din, Muhammad Shahbaz, Shoh-Jаkhon Khаmdаmov

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: April 24, 2025

ABSTRACT Green governance plays a crucial role in sustainable performance to improve the green environment; thus, how contribute environmental, social, and carbon emissions reporting has attracted attention of regulators policymakers. is often linked sustainability performance. However, more evidence needed on contribution Under this lens, our present study seeks discover external audits, committees, environmental monitoring teams, practices Moreover, also estimated threshold effect relationship between A total 905 non‐financial firms listed G5 countries were incorporated for period 2013–2023, data collected from professional Data‐Stream portal. The quantile fixed effect, GMM‐based quantile, static dynamic models employed investigate proposed model. Our empirical results revealed that assurance improves Furthermore, are determinant ESG emission teams unable highly responded audits under scores 59.23% 59.53%, respectively. In addition, committee decisions boost when surpassed Based research findings, supports stakeholder theory legitimacy theory.

Language: Английский

Citations

0
Government auditing and urban energy efficiency in the context of the digital economy: Evidence from China's Auditing System reform DOI
J. Liu, Song Nie, Tiantian Lin

et al.

Energy, Journal Year: 2024, Volume and Issue: 296, P. 131100 - 131100

Published: April 1, 2024

Language: Английский

Citations

3
The Impact of Auditing Centralization on Carbon Productivity: Evidence From China’s Vertical Management Auditing Reform DOI Open Access
Yuxi Lin,

Wenchu Qian,

Xin Zhang

et al.

Polish Journal of Environmental Studies, Journal Year: 2024, Volume and Issue: 33(3), P. 2761 - 2771

Published: March 5, 2024

Vertical management auditing reforms achieve the centralization of audit institutions.The centralized structure institutions affects their performance.This paper verifies positive effect vertical reform on carbon productivity through a difference-in-differences method.The conclusion still holds after robustness tests.Moreover, policy effects only make sense when government officials face low promotion pressure or high public scrutiny pressure.The mechanism analysis shows that can improve by strengthening environmental regulation, promoting industrial rationalization, and improving regional green innovation energy efficiency.This enriches research relationship between productivity.

Language: Английский

Citations

1
Can the government environmental audits improve corporate green investment? Evidence from China DOI Creative Commons

Lipeng Sun,

Kaijie Luo,

Chaobo Zhou

et al.

International Review of Economics & Finance, Journal Year: 2024, Volume and Issue: unknown, P. 103782 - 103782

Published: Dec. 1, 2024

Language: Английский

Citations

1
Government Auditing, Government Transparency, and Corruption: Empirical Evidence from Provincial Levels in China DOI Creative Commons

C.J. Fang,

Aidi Ahmi, Zakiyah Sharif

et al.

South Eastern European Journal of Public Health, Journal Year: 2024, Volume and Issue: unknown, P. 1780 - 1796

Published: Dec. 10, 2024

Since the introduction of information disclosure policy in China 2007, government transparency has significantly improved. This study examines whether such enhances anti-corruption effectiveness audits. By analyzing data from all 30 Chinese provinces between 2010 and 2021, research explores impact audit "immune system" theory. A regression analysis was conducted to assess theory's three key functions: prevention, detection, deterrence. The findings indicate that audits primarily serve functions detection deterrence combating corruption. Furthermore, plays a significant moderating role, particularly strengthening capacity provides empirical evidence on role fight against corruption contributes existing literature public sector auditing, efforts, transparency.

Language: Английский

Citations

1
Technological innovation and the quality of environmental information disclosure: Evidence from a-share companies listed on China's Shanghai and Shenzhen stock exchanges DOI Open Access
Xiaobin Luo, Debbra Toria Nipo, Junainah Jaidi

et al.

Asian Economic and Financial Review, Journal Year: 2023, Volume and Issue: 13(12), P. 923 - 935

Published: Oct. 2, 2023

High costs of technological innovation and insufficient capabilities may impede the ability firms to communicate relevant environmental protection information public. This study aims analyze impact on quality disclosure conducted by firms. A non-balanced panel dataset comprising A-share listed companies in Shanghai Shenzhen from 2007 2020 was subjected ordinary least squares (OLS) regression analysis study. The model included year-fixed industry-fixed effects eliminate influence unobservable factors during sample period. results revealed a statistically significant positive relationship between enterprises quantity innovation. study's findings indicate that offers more sustainable path for advancement disclosure. By utilizing environmentally friendly energy-saving technologies, negative environment can be mitigated, leading approach practical implications this include fostering enhance quality, which benefits policymaking industry practices. understanding is enriched empirical evidence study, emphasizing its role promoting sustainability transparency.

Language: Английский

Citations

1
Effects of air environmental audit on reducing air pollutant emissions: evidence from China DOI

Rong Ge,

Yixuan Wang,

Zhiyao Xu

et al.

Environmental Science and Pollution Research, Journal Year: 2023, Volume and Issue: 30(51), P. 111596 - 111610

Published: Oct. 11, 2023

Language: Английский

Citations

1