The paper examines cognition from the viewpoint of internal management teams of private universities against satisfaction with school performance, applying the SEM model. Empirical results show that the board’s operational effectiveness and attendance rate for internal important meetings...

This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...