AD-minister, Núm. 38 (2021)

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https://hdl.handle.net/10784/30371

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    Audit Fees and Audit Quality: Evidence from GCC Region
    (Universidad EAFIT, 2021-06-30) Salmen Aljaaidi, Khaled; Bin Abidin, Shamharir; Kamal Hassan, Waddah; Prince Sattam bin Abdulaziz University; Prince Sattan bin Abdulaziz University; Universidad de Adén
    This study examines the association of audit fees with audit quality among a total of 104 and 108 non-financial companies listed on GCC stock markets for the periods preceding and subsequent the event, respectively, over the period 2005–2010. Using OLS regression, the results show that there is a significantly positive association between audit fees and audit quality for the periods preceding and subsequent the new auditor selection. Further, the results of this study contribute to the existing theory and empirical evidence of how the audit fees are associated with audit quality in the periods preceding and subsequent to the new auditor selection. This study offers policy-makers additional evidence to be used for setting up and/or enacting regulations in GCC region regarding issues related to audit fees.
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    Relationship between market and institutional networks and technological innovation: an analysis of peruvian manufacturing firms
    (Universidad EAFIT, 2021-07-18) Del Carpio Gallegos, Javier Fernando; Doctor Miralles,Francesc; Doctor Loli Pineda, Alejandro Erasmo; Universidad ESAN; La Salle International School; Universidad Nacional Mayor de San Marcos
    Firms strive to develop technological innovations. This study focuses on two main objectives: to identify the relationship between market and institutional networks and technological innovation; and to analyze the relationship between the obstacles that f
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    Responsible patterns of production and consumption: The race for the achievement of SDGs in emerging markets
    (Universidad EAFIT, 2021-06-30) Gómez-Trujilllo Ana María; Velez-Ocampo, Juan; Castrillón-Orrego, Sergio A.; Alvarez-Vanegas, Alejandro; Manotas, Eva Cristina; CEIPA Bussiness Center; Universidad de Antioquia; Universidad EAFIT; Universidad EAFIT; Universidad Nacional de Colombia sede Medellín
    Since the end of the 20th century, the role of private multinational enterprises (MNEs) has been recognized as critical in implementing increased sustainable production and consumption atterns. Particularly after the creation of the Sustainable Development Goals (SDGs) and the Agenda 2030, this role has increased. In this sense, this paper aims to analyze the measures and actions taken by companies in their contribution to the achievement of the SDG 12. Through the identification of more than 52 metrics in sustainability reports of 854 firms, findings suggest that direct greenhouse gas emissions and indirect greenhouse gas emissions are the most often reported corporate metrics to measure their impact on specific SDGs. This reveals the importance of sustainability actions in emerging market firms as a mechanism to gain legitimacy when operating in foreign markets and as an opportunity to create more sustainable production models.
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    Saudi Arabian 2030 Vision and Entrepreneurial Intention Among University Students
    (Universidad EAFIT, 2021-07-18) Alshrari, Adbullah; Hassan Omer, Waddah kamal; Aljaaidi, Khaled Salmen; Northern Border University; University of Aden, Yemen; Prince Sattam bin Abdulaziz University
    The purposes of this study are to report the degree of the Kingdom of Saudi Arabian 2030 Vision’s (KSA 2030 Vision) awareness among students, and to examine the association of entrepreneurial intention with the awareness of the KSA 2030 Vision in College
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    The SDGs as an Operational Framework for Post COVID-19 Response and Recovery
    (Universidad EAFIT, 2021-07-18) Mohieldin, Mahmoud; Shehata, Miral; Cairo University, Gamaet El Qahera St.; University of Chicago
    Despite progress on a number of goals, the world was not moving fast enough towards achieving the Sustainable Development Goals in the pre-COVID era. The Decade of Action started with the hit of the COVID-19 crisis, which stressed the urgent need to tackl