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1
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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2
Does audit committee characteristics a driver in risk disclosure?
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Does audit committee characteristics a driver in risk disclosure?

Cogent business & management, 2023-12, Vol.10 (1), p.1-10 [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: 10.1080/23311975.2023.2167551

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3
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
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Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies

Cogent business & management, 2022-12, Vol.9 (1), p.1-31 [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: 10.1080/23311975.2022.2119827

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4
Recycling the surgical audit
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Article
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Recycling the surgical audit

Clinical audit, 2010-07, Vol.2, p.89 [Peer Reviewed Journal]

2010. This work is licensed under https://creativecommons.org/licenses/by-nc/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1179-2760 ;EISSN: 1179-2760 ;DOI: 10.2147/CA.S12481

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5
Internal audit functions and sustainability audits: Insights from manufacturing firms
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Article
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Internal audit functions and sustainability audits: Insights from manufacturing firms

Cogent business & management, 2023-12, Vol.10 (1), p.1-21 [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: 10.1080/23311975.2023.2192313

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6
Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies
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Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companies

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: 10.1080/23322039.2022.2145749

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7
Non-audit services and auditor independence: Norwegian evidence
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Article
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Non-audit services and auditor independence: Norwegian evidence

Cogent business & management, 2016-12, Vol.3 (1), p.1215223 [Peer Reviewed Journal]

2016 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license 2016 ;2016 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: 10.1080/23311975.2016.1215223

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8
Natural disasters and audit fees
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Article
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Natural disasters and audit fees

Accounting and business research, 2024-01, Vol.54 (1), p.55-86 [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 – Non-Commercial – No Derivatives License http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2023.2181752

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9
The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
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Article
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The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey

Cogent business & management, 2018-01, Vol.5 (1), p.1517588 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2018.1517588

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10
Corporate governance, internal audit function and accountability in statutory corporations
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Article
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Corporate governance, internal audit function and accountability in statutory corporations

Cogent business & management, 2018-01, Vol.5 (1), p.1527054 [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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2018.1527054

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11
Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits
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Article
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Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

Economic research - Ekonomska istraživanja, 2020-01, Vol.33 (1), p.3071-3092

2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2019.1678501

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12
Processes of auditability in sustainability assurance - the case of materiality construction
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Article
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Processes of auditability in sustainability assurance - the case of materiality construction

Accounting and business research, 2019-01, Vol.49 (1), p.1-27 [Peer Reviewed Journal]

2018 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2018 ;2018 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2018.1442208

Digital Resources/Online E-Resources

13
Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence
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Article
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Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence

Cogent social sciences, 2023-12, Vol.9 (1) [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: 2331-1886 ;EISSN: 2331-1886 ;DOI: 10.1080/23311886.2023.2191431

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14
Workload stress and conservatism: An audit perspective
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Article
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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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15
Tukhta: labour and resistance in the audit regime of the Soviet Gulag
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Article
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Tukhta: labour and resistance in the audit regime of the Soviet Gulag

Labor history, 2024-01, Vol.65 (1), p.121-141 [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: 0023-656X ;EISSN: 1469-9702 ;DOI: 10.1080/0023656X.2023.2253155

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16
Does signing auditors' communist party membership shape audit quality? Evidence from China
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Article
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Does signing auditors' communist party membership shape audit quality? Evidence from China

Economic research - Ekonomska istraživanja, 2023-07, Vol.36 (2)

2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2022 ;2022 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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2022.2139740

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17
Internal audit function and investment efficiency: Evidence from public companies in Indonesia
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Article
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Internal audit function and investment efficiency: Evidence from public companies in Indonesia

Cogent business & management, 2023-12, Vol.10 (2), p.1-17 [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: 10.1080/23311975.2023.2242174

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18
Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia
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Article
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Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

Cogent business & management, 2023-12, Vol.10 (2), p.1-58 [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: 10.1080/23311975.2023.2246744

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19
The art of conversation: the expanded audit report
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Article
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The art of conversation: the expanded audit report

Accounting and business research, 2021-07, Vol.51 (5), p.548-581 [Peer Reviewed Journal]

2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution – Non-Commercial – No Derivatives License http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2021.1932264

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20
Audit services and financial reporting quality: The role of accounting expertise auditors
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Article
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Audit services and financial reporting quality: The role of accounting expertise auditors

Cogent business & management, 2023-12, Vol.10 (1), p.1-25 [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: 10.1080/23311975.2022.2164142

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