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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
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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3
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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4
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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5
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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6
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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7
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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8
Is the impact of audit effort on quality of auditors' performance contingent on virtual audit proficiency? An auditors' perspective during the COVID-19 pandemic
Material Type:
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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9
Determinants of industry expertise outsourced IAF: Do company and auditor attributes affect the selection?
Material Type:
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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10
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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