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Purpose This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the auditing profession. Design/methodology/approach Using a qualitative approach, this study consists of in-depth...
Persistent link: https://www.econbiz.de/10014929905
Purpose The audit of development funds that flow between development not-for-profit organisations (DNPOs) is virtually free from effective external regulation. When programme DNPOs subcontract development work to field DNPOs, they are under current international audit rules free to specify audit...
Persistent link: https://www.econbiz.de/10014988232
not sustainable. We also show that timber certification is negatively related to deforestation and thus seems to be a good …
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This paper studies the interaction of information disclosure and reputational concerns in certification markets. We …
Persistent link: https://www.econbiz.de/10010293967
We investigate the impact of self-organized reputation versus certification by an independent institution on demand for …
Persistent link: https://www.econbiz.de/10010294857
Rong-Hai Thai Hom Mali Rice (TKR) is the first officially registered GI Jasmine rice in Thailand. A GI certification is … Thung Kula Rong-Hai (TKRH) area in adopting a GI certification. A logit model is applied for empirical analyses. The … certification of the Thai Jasmine rice households in the TKRH area significantly. …
Persistent link: https://www.econbiz.de/10010301523
Who does, and who should initiate costly certification by a third party under asymmetric quality information, the buyer …-induced certification acts as an inspection device, seller-induced certification as a signalling device. Seller-induced certification … maximizes the certifier's profit and social welfare. This suggests the general principle that certification is, and should be …
Persistent link: https://www.econbiz.de/10010306003
to govern product certification and inspection for promoting transparent markets and building consumer trust. The data … architecture is a proof-of-concept set of data standards called the Certification and Inspection Data Infrastructure Building Block … constitutes a trustworthy certification and inspection process? CIDIBB consists of three interrelated ontologies, focusing …
Persistent link: https://www.econbiz.de/10012044395