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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/10012657148

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

Mansur, Hasan; Rahman, Abdul Aziz Abdul; Meero, Abdelrhman - 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/10014505781

The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom

Gierusz, Jerzy; Kolesnik, Katarzyna; Silska-Gembka, Sylwia - In: Cogent Business & Management 9 (2022) 1, pp. 1-29

professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a … country with significant differences from the profile that best suits application of IFRS. We explicitly test Hofstede …

Persistent link: https://www.econbiz.de/10014505511

Impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm

Eluyela, Damilola Felix; Dahunsi, Olajide; Tolase, … - In: Cogent Business & Management 6 (2019), pp. 1-34

This paper examines the impact of gender dichotomy on dividend payout policy in listed Nigerian financial services firm. A random-panel data methodological approach underpins this study. The study observed an overall panel data of 248 firm-year observations drawn from the sample of 31 financial...

Persistent link: https://www.econbiz.de/10012657045

Internal audit functions and audit outcomes: Evidence 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/10012657123

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 institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets...

Persistent link: https://www.econbiz.de/10012657171

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/10012657355

The determinants of bank's stability: A system GMM panel analysis

In: Cogent Business & Management 8 (2021) 1, pp. 1-18

This study was conducted to investigate the determinants of bank's stability in an emerging country. Data were collected from the commercial banks listed on Vietnam's Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to...

Persistent link: https://www.econbiz.de/10012657404

Ownership structure and earnings management: Empirical evidence from Vietnam

In: Cogent Business & Management 8 (2021) 1, pp. 1-21

This paper examines the relationship between ownership structure and earnings management in Vietnam. The governance structure of companies in Vietnam is characterized by the dominance of largest shareholders, who often makes significant influences on direct or indirect management decisions....

Persistent link: https://www.econbiz.de/10014001718

Institutional investor heterogeneity and analyst recommendation: Malaysian evidence

Qasem, Ameen; Al-Duais, Shaker Dahan - In: Cogent Business & Management 8 (2021) 1, pp. 1-27

This study investigates the association between institutional investors' ownership and sell-side analysts' stock recommendations in the context of the heterogeneous nature of institutional investors. Based on a sample of 281 Malaysian public listed companies over the period 2008-2013 (732...

Persistent link: https://www.econbiz.de/10014001719