(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

to be a tough year for KCE. The Company experienced a number of challenges, such as the slowdown in the world automotive market that caused a delayed startup of new projects in the current year

Advanced Info Service Plc. Market and Competitive Environment In FY21, mobile competition remained tough as diminished purchasing power has prompted operators to compete on price plan to maintain customer

, 2022). Corporate culture matters because employees will ultimately face tough choices that cannot be effectively regulated ex ante (O'Reilly 1989; Griffin, Li, and Xu, 2021). In contrast to formal

example is climate change risk and opportunity. The Ceres-led Carbon Asset Risk Initiative is posing tough questions to fossil fuel–based energy majors about their risk scenarios, and plans to devote new