Choosing a mechanism to encourage landholders to change their land management inorder to deliver environmental outcomes is a complicated process. Careful instrumentselection may count for little if uptake and adoption are insufficient to meetperformance targets. Similarly, investors may require...

Choosing a mechanism to encourage landholders to change their land management in order to deliver environmental outcomes is a complicated process. Careful instrument selection may count for little if uptake and adoption are insufficient to meet performance targets. Similarly, investors may...

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as:...

The general objective of financial statements is to provide information about the financial position, performance and cash flows of an enterprise that is useful for a wide range of users in making economic of business decisions. The financial statements also present the results of resources...

Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services...

Despite the definition of the concept of logical confidence in auditing standards, the results from some studies conducted indicate a meaningful difference between perceptions this basic concept, by different auditors (Law, 2008, 180). The results from some researches also indicate that...

Although an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...