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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 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

Impact of the audit committee on audit fees : a review and future research agenda

Nerantzidis, Michail; Koutoupis, Andreas; Drogalas, George - In: Cogent business & management 10 (2023) 2, pp. 1-30

Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...

Persistent link: https://www.econbiz.de/10014503266

How commercial banks adjust capital ratios : empirical evidence from the USA?

Abbas, Faisal; Ali, Shoaib; Yousaf, Imran; Rizwan, Sohail - In: Cogent business & management 7 (2020) 1, pp. 1-18

This study examines the speed of adjustment of the leverage and regulatory capital ratios between 2002 and 2018 for large commercial banks of the USA. The study applies a two-step system GMM technique to obtain the speed of adjustment. The results prove that higher-quality capital requires...

Persistent link: https://www.econbiz.de/10012655130

Bank capital and bank stability : the mediating role of liquidity creation and moderating role of asset diversification

Thanh Huu Vu; Trung Thanh Ngo - In: Cogent business & management 10 (2023) 2, pp. 1-25

Regulators and managers in the banking sector prioritize the banking system's stability and safety to limit risks, shocks, and potential losses. This study reveals why a bank is more or less stable via bank capital, liquidity creation, and asset diversification. We form a structural model in...

Persistent link: https://www.econbiz.de/10014505100

Venture capital as innovative source of financing equity capital after the financial crisis in Spain

Frimpong, Fauna Atta; Akwaa-Sekyi, Ellis Kofi; Sackey, … - In: Cogent business & management 9 (2022) 1, pp. 1-21

The global financial crisis affected the supply of funds to finance equity capital, thus calling for innovative risk … implications for using alternative innovative ways of financing equity risk capital to spur economic growth. …

Persistent link: https://www.econbiz.de/10014431779

Islamic index, independent commissioner and firm performance

Gati, Vidia; Nasih, Mohammad; Agustia, Dian; Harymawan, Iman - In: Cogent business & management 7 (2020) 1, pp. 1-12

The prime objective of this study is to examine the effect of Sharia firms and their performance in Indonesia. Sharia …) in the 2012-2018 period. The result shows that Sharia firms have better performance compared to non-Sharia firms …. Additionally, Sharia firms with a smaller size of independent commissioners are associated with higher performance. These positive …

Persistent link: https://www.econbiz.de/10012649842

The impact of knowledge management practice on the hospital performance in Abu Dhabi

Main, Naser Alolayyan; Alalawin, Abdallah Hassan; … - In: Cogent business & management 7 (2020) 1, pp. 1-17

factors of Hospital Performance (HP), in their respective constructs. The significance of this model is that it has logically … that this conceptual model can be used as a management tool to assess performance. The significant impact of KM on HP has … which can be used to improve hospital performance and efficiency. …

Persistent link: https://www.econbiz.de/10012650031

Motivational congruence effect : how rewardsalience and choice influence motivation andperformance

Hendijani, Rosa; Steel, Piers - In: Cogent business & management 7 (2020) 1, pp. 1-21

The effect of performance-contingent reward and choice on motivation and performance continues to be debated. Studies … in economics and behavioral psychology consider performance-contingent rewards and choice as two separate motivational … mechanisms that reinforce motivation and performance. However, theories on self-determination and motivational crowding predict …

Persistent link: https://www.econbiz.de/10012624077

Supply chain integration and firm performance : the moderating role of demand uncertainty

Hendijani, Rosa; Saei, Reza Saeidi - In: Cogent business & management 7 (2020) 1, pp. 1-21

’s effect on firm performance. However, many moderating factors such as demand uncertainty can influence its effect. In this … performance. We developed a series of hypotheses to address these relationships. SCI was categorized into internal and external … that internal and process dimensions of integration had a positive effect on operational performance. In addition, internal …

Persistent link: https://www.econbiz.de/10012626429