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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

The role of B2B marketing strategy, ICT B2B marketing support, and service quality in market orientation : performance relationship ; evidence from three European countries

Jagodič, Gregor; Milfelner, Borut - In: Cogent business & management 9 (2022) 1, pp. 1-28

) marketing support, and service quality in the market orientation-performance relationship. Even though there are many studies … considering the market orientation-performance relationship they rarely take into consideration ICT marketing support and … service quality on company performance was statistically insignificant and only the indirect impact of market orientation on …

Persistent link: https://www.econbiz.de/10014439742

Antecedents of salesperson performance in information service industry : the role of guanxi, adaptive selling behaviors and customer orientation

Thi-Thuy-Linh Nguyen; Xuan-Quynh Hoang; Pham Thi Lien; … - In: Cogent business & management 9 (2022) 1, pp. 1-19

This research aims to investigate the determinants of salesperson performance with a focus on the role of customer … behavior to shed light on the inconclusive relationship between these antecedents and sales performance in prior works. Using a … salespeople improve performance. Moreover, Guanxi does play some role in explaining sales performance of B2B salespeople. Based on …

Persistent link: https://www.econbiz.de/10014425793

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

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

Performance-based budgeting implementation in higher education institutions : determinants and impact on quality

Pratolo, Suryo; Sofyani, Hafiez; Anwar, Misbahul - In: Cogent business & management 7 (2020) 1, pp. 1-22

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education …

Persistent link: https://www.econbiz.de/10012621937

Internal audit functions and audit outcomes : vidence from Indonesia

Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...

Persistent link: https://www.econbiz.de/10012626140

Determinants of industry expertise outsourced IAF : do company and auditor attributes affect the selection?

Baatwah, Saeed Rabea; Aljaaidi, Khaled Salmen; … - In: Cogent business & management 8 (2021) 1, pp. 1-26

Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit. This study explores the potential influence of...

Persistent link: https://www.econbiz.de/10012643068

The perceptions of external auditors on the relationship between audit fees and audit quality

Mansur, Hasan; Rahman, Abdul Aziz Abdul; Meero, … - In: Cogent business & management 9 (2022) 1, pp. 1-14

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm...

Persistent link: https://www.econbiz.de/10014436071

The moderating effect of audit quality and COVID-19 on the dividend payout-firm performance relationship : Egypt evidence

Diab, Ahmed; Abdelazim, Samir Ibrahim; Aly, Saleh Aly Saleh - In: Cogent business & management 11 (2024) 1, pp. 1-18

financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between … dividend payout and corporate financial performance. This study uses a sample of non-financial firms listed on the Egyptian … a significant positive influence on corporate financial performance. However, the interaction term between dividend …

Persistent link: https://www.econbiz.de/10014534534