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1
Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms
Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms
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Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms

Cogent business & management, 2022-12, Vol.9 (1), p.1-32 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2032912

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2
Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan' s listed firms
Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan' s listed firms
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Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan' s listed firms

Cogent economics & finance, 2018, Vol.6 (1), p.1-16 [Peer Reviewed Journal]

ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2018.1545739

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3
Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market
Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market
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Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market

Cogent business & management, 2022-12, Vol.9 (1), p.1-22 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2060163

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4
Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan's listed firms
Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan's listed firms
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Predicting financial distress: Importance of accounting and firm-specific market variables for Pakistan's listed firms

Cogent economics & finance, 2018-01, Vol.6 (1), p.1545739 [Peer Reviewed Journal]

2018 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2018 ;2018 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2018.1545739

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5
The quality of cost accounting systems in manufacturing firms: A literature review
The quality of cost accounting systems in manufacturing firms: A literature review
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The quality of cost accounting systems in manufacturing firms: A literature review

Cogent business & management, 2023-12, Vol.10 (1), p.1-24 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2209980

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6
Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam
Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam
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Performance implication of management accounting systems in market-oriented firms: Empirical evidence from Vietnam

Cogent business & management, 2023-12, Vol.10 (3), p.1-18 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2251630

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7
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
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Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Cogent business & management, 2022-12, Vol.9 (1), p.1-17 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2127194

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8
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
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Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?

Cogent business & management, 2023-12, Vol.10 (1), p.1-29 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2172013

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9
Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia
Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia
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Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia

Cogent business & management, 2019, Vol.6 (1), p.1-15 [Peer Reviewed Journal]

2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2019 ;2019 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2019.1695403

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10
Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana
Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana
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Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana

Cogent business & management, 2023-12, Vol.10 (1), p.1-15 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2175439

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11
Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam
Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam
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Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam

Cogent business & management, 2023-12, Vol.10 (1), p.1-12 [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2197675

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12
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4

Cogent economics & finance, 2021, Vol.9 (1), p.1-19 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.1901395

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13
The perceptions of external auditors on the relationship between audit fees and audit quality
The perceptions of external auditors on the relationship between audit fees and audit quality
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The perceptions of external auditors on the relationship between audit fees and audit quality

Cogent business & management, 2022-12, Vol.9 (1), p.1-14 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2113203

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14
The dynamic of bank stock price and its fundamentals: Evidence from Indonesia
The dynamic of bank stock price and its fundamentals: Evidence from Indonesia
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The dynamic of bank stock price and its fundamentals: Evidence from Indonesia

Cogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2107766

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15
Workload stress and conservatism: An audit perspective
Workload stress and conservatism: An audit perspective
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Workload stress and conservatism: An audit perspective

Cogent business & management, 2020, Vol.7 (1), p.1-19 [Peer Reviewed Journal]

2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2020 ;2020 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2020.1789423

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16
Board of directors characteristics affect commercial banks' performance – evidence in Vietnam
Board of directors characteristics affect commercial banks' performance – evidence in Vietnam
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Board of directors characteristics affect commercial banks' performance – evidence in Vietnam

Cogent business & management, 2022-12, Vol.9 (1), p.1-33 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2060164

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17
Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic
Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic
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Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic

Cogent business & management, 2022-12, Vol.9 (1), p.1-18 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2144704

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18
Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam
Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam
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Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam

Cogent business & management, 2022-12, Vol.9 (1), p.1-18 [Peer Reviewed Journal]

2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2110644

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19
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market
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Accounting comparability and accruals-based earnings management: Evidence on listed firms in an emerging market

Cogent business & management, 2021, Vol.8 (1), p.1-19 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2021.1923356

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20
Audit firm, retain or rotation? (client and audit firm perspectives)
Audit firm, retain or rotation? (client and audit firm perspectives)
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Audit firm, retain or rotation? (client and audit firm perspectives)

Cogent economics & finance, 2017, Vol.5 (1), p.1-11 [Peer Reviewed Journal]

2017 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license 2017 ;2017 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2017.1313559

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