An Empirical Italian Spatial Analysis In this paper, the researchers investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance (LTAV) practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants […]
Category: Axes de recherche
Quels outils de pilotage pour intégrer des objectifs de développement durable dans votre stratégie organisationnelle?
Faites-vous partie de ceux qui pensent que les entreprises ont une part de responsabilité dans la situation actuelle de la planète ? Croyiez-vous aussi qu’elles ont un rôle à jouer face aux défis environnementaux et sociaux contemporains ? Si vous avez répondu par l’affirmative à ces deux questions, vous pensez certainement que cela passe par […]
L’audit conjoint obligatoire: un audit de meilleure qualité?
Mandatory joint audit and audit quality in the context of the European blue chips This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint audit on audit quality should be stronger when […]
Comment faire avancer le Développement Durable dans les Business Schools? Une histoire entre France et Benelux.
PRME Chapter France-Benelux, History and future perspectives This chapter presents the France Benelux Chapter, covering its foundation in 2017, actions and achievements, governance and funding challenges and future perspectives. Today over fifty schools in France, Belgium, the Netherlands and Luxembourg engage in regional sustainability challenges, while assessing their own CSR efforts, and sharing and developing […]
Auditeurs: Quelles sont les qualités émotionnelles requises pour persévérer dans “l’enfer de l’audit” ?
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors This article investigates how auditors come to make a longer-term commitment to their profession through coping with the demands and intensity of working in the Big Four firms. Through analysis of ethnographic data and thirty-one interviews, we show that the difficulties of team […]