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The effect of audit fees on disclosure quality in Jordan

Shakhatreh, Mohammad Ziad; AlSmadi, Safaa Adnan; … - In: Cogent business & management 7 (2020) 1, pp. 1-15

Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial statements in Jordan that have been reported as breaches...

Persistent link: https://www.econbiz.de/10012627534

A perspective on the whistleblowing intention of internal auditors : an integrated ethical decision-making model

Antoh, Alfiana; Sholihin, Mahfud; Sugiri, Slamet; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...

Persistent link: https://www.econbiz.de/10014536222

Factors affecting the professional skepticism of independent auditors in Viet Nam

Ta Thu Trang; Doan Thanh Nga; Pham Duc Cuong; Hoai Nam Tran - In: Cogent business & management 9 (2022) 1, pp. 1-18

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

Persistent link: https://www.econbiz.de/10014429043

Students' perception of the auditing profession in Vietnam : the effect of proximity and knowledge on auditors' stereotype

Ngoc Tran Thanh Thuy; Trương Thị Hạnh Dung; Minh … - In: Cogent business & management 9 (2022) 1, pp. 1-25

The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...

Persistent link: https://www.econbiz.de/10014444836

Mapping the landscape of internal auditing effectiveness study : a bibliometric approach

Handoyo, Sofik - In: Cogent business & management 11 (2024) 1, pp. 1-30

In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...

Persistent link: https://www.econbiz.de/10014535292

Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? : an auditors' perspective during the COVID-19 pandemic

Al-Ansi, Ali Ali - In: Cogent business & management 9 (2022) 1, pp. 1-18

quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit … effort on the quality of auditors' performance during the COVID-19 pandemic. In addition, he examines the moderating effect … of virtual audit proficiency on the association between audit effort and quality of auditors' performance. Furthermore …

Persistent link: https://www.econbiz.de/10014443911

Independent audit committee, risk management committee, and audit fees

Larasati, Dyah Ayu; Ratri, Melinda Cahyaning; Nasih, … - In: Cogent business & management 6 (2019), pp. 1-15

This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014-2016. This study uses ordinary least square...

Persistent link: https://www.econbiz.de/10012623508

Audit committee's chairman characteristics and auditor choice : an empirical evidence from Malaysia ACE market

Alsayani, Esam Mohammed A.; Mohamad Naimi Mohamad Nor; … - In: Cogent business & management 10 (2023) 1, pp. 1-26

Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of audit committee's chairman characteristics...

Persistent link: https://www.econbiz.de/10014457891

The impact of audit committee characteristics on audit fees : evidence from Ghana

Selase, Afenya Millicent; Arthur, Benedict; Kwarteng, … - In: Cogent business & management 9 (2022) 1, pp. 1-20

The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee characteristics against the fees charged by the...

Persistent link: https://www.econbiz.de/10014443557

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and … critical role in a company's performance. Nonetheless, the literature offering a comprehensive exploration of these … corporate performance (through market- and accounting-based corporate performance). The sample consists of 305 firm …

Persistent link: https://www.econbiz.de/10014529050