Яшил иқтисодиёт ва тараққиёт 4-jild 2-son (2026)
DUE DILIGENCE IN AUDITING AS A FACTOR ECONOMIC EFFICIENCY IN THE AGRICULTURAL SECTOR
Sidikov, Dilmurod
Annotatsiya
The pursuit of economic efficiency within the agricultural sector has long been a central tenet of developmenteconomics and corporate strategy. However, the modern agricultural enterprise operates within a uniquely complexenvironment characterized by biological uncertainty, volatile commodity markets, and increasingly stringent regulatoryframeworks regarding sustainability and social responsibility. In this article, the role of financial and operational auditingtranscends the traditional boundaries of compliance verification. It emerges as a critical governance mechanism capableof reducing information asymmetry, mitigating agency costs, and optimizing resource allocation. This article investigatesthe structural relationship between due diligence in auditing and the economic efficiency of agricultural entities, positingthat rigorous audit practices function as a significant factor of production that shifts the technological frontier and enhancesTotal Factor Productivity (TFP).
Due diligence, Economic efficiency, Agricultural enterprises, Audit quality, Risk management, corporate governance.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.