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1
Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter?
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Article
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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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2
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession
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The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession

Accounting and business research, 2021-11, Vol.51 (6-7), p.636-676 [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: 10.1080/00014788.2021.1935684

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3
Auditors' self-assessment of engagement quality and the role of stakeholder priority
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Article
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Auditors' self-assessment of engagement quality and the role of stakeholder priority

Accounting and business research, 2023-04, Vol.53 (3), p.335-375 [Peer Reviewed Journal]

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 – 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 ;ISSN: 2159-4260 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2021.2001638

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4
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non Big 4
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Article
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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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5
Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia
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Article
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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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6
The perceptions of external auditors on the relationship between audit fees and audit quality
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Article
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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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7
Audit fee and banks' communication sentiment
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Article
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Audit fee and banks' communication sentiment

Economic research - Ekonomska istraživanja, 2022-12, Vol.35 (1), p.1618-1638

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 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.2021.1985567

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8
Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise
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Article
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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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9
The dynamic of bank stock price and its fundamentals: Evidence from Indonesia
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Article
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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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10
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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Article
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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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11
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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12
Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana
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Article
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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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13
Board of directors characteristics affect commercial banks' performance – evidence in Vietnam
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Article
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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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14
Why did some firms perform better in the global financial crisis?
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Article
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Why did some firms perform better in the global financial crisis?

Economic research - Ekonomska istraživanja, 2017-12, Vol.30 (1), p.1339-1366

2017 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2017 ;2017 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group ;2017 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.2017.1355258

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15
Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam
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Article
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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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16
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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Article
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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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17
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
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Article
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Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?

Cogent business & management, 2021, Vol.8 (1), p.1-26 [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: 10.1080/23311975.2021.1938931

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18
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
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Article
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International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies

Cogent business & management, 2018-01, Vol.5 (1), p.1542967 [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: 10.1080/23311975.2018.1542967

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19
Enhancing auditors' independence in auditing enterprises in Vietnam
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Article
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Enhancing auditors' independence in auditing enterprises in Vietnam

Cogent economics & finance, 2019-01, Vol.7 (1), p.1-16 [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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2019.1602240

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