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

Mahdavi, Gholamhossein; Daryaei, Abbas Ali - In: Cogent Economics & Finance 5 (2017) 1, pp. 1-11

The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models. We formalize this idea through stakeholder theory. Results show that the owners' expected...

Persistent link: https://www.econbiz.de/10011988737

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

Al-Ansi, Ali Ali - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...

Persistent link: https://www.econbiz.de/10014505569

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

Yeboah, Ebenezer Nana; Yang, Zhou; Arthur, Benedict; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-15

This study examines whether audit firm industry specialization affects the cost of debt finance of business. We hypothesize that audit firm industry specialization reduces client cost of debt since auditors with industry specialization are more likely to deter and detect questionable accounting...

Persistent link: https://www.econbiz.de/10014527739

Economic growth in oil-exporting countries: Do stock market and banking sector development matter? Evidence from Nigeria

Nwani, Chinazaekpere; Orie, Jacob Bassey - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-11

growth in Nigeria over the period 1981-2014 using the autoregressive distributed lag (ARDL) approach to co …-integration analysis. Controlling for the possible effects of crude oil price and trade openness on economic activities in Nigeria, this … study found both stock market and banking sector development insignificant in influencing economic growth in Nigeria. In …

Persistent link: https://www.econbiz.de/10011559207

Oil price and the development of financial intermediation in developing oil-exporting countries: Evidence from Nigeria

Nwani, Chinazaekpere; Iheanacho, Eugene; Okogbue, Chijioke - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-15

This study examines the relationship between crude oil price and financial sector intermediary development in Nigeria … key driver of financial intermediary development in Nigeria. A positive and significant long run relationship between … the development of financial intermediation in Nigeria. The findings of this study have important policy implications for …

Persistent link: https://www.econbiz.de/10011559221

Determinants of farmers' access to fertilizer under fertilizer task force distribution system in Kogi State, Nigeria

Otitoju, Moradeyo Adebanjo; Ochimana, Dennis D. - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-9

System in Kogi State, Nigeria. A multi-stage random technique was used to select 160 farmers for the study. Probit model … distribution of fertilizer to enhance farmers' access and crop productivity in Nigeria. …

Persistent link: https://www.econbiz.de/10011559228

Economic growth, financial development and trade openness in Nigeria: An application of the ARDL bound testing approach

Lawal, Adedoyin Isola; Nwanji, Tony I.; Asaleye, Abiola; … - In: Cogent Economics & Finance 4 (2016) 1, pp. 1-15

in Nigeria. We intend to know what policy instruments need to be manipulated so as to achieve economic growth and …

Persistent link: https://www.econbiz.de/10011988704

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent Business & Management 6 (2019), pp. 1-22

-product term is statistically significant and positive. The results suggest that the adoption of IFRS in Nigeria leads to higher …

Persistent link: https://www.econbiz.de/10012117442

The effect of external credit on firms' exports size in Nigeria

Akoto, Richard Kofi; Adjasi, Charles Komla Delali - In: Cogent Business & Management 8 (2021) 1, pp. 1-16

) on exports size of manufacturing firms in Nigeria using Two-Stage Least Square (2SLS) estimation procedure. We …. Government should put stringent measures in place to ensure that Nigeria's exports meet overseas standards in terms of high … reducing the cost of exporting in Nigeria. Finally, government should also consider establishing innovative tax incentives and …

Persistent link: https://www.econbiz.de/10012657328

Influence of selected company characteristics on voluntary disclosure of intangible assets in listed companies

Eneh, Sylvia; Emengini, Emeka; Nnam, Imaobong; Nwekwo, Ngozi - In: Cogent Business & Management 8 (2021) 1, pp. 1-21

influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011 … performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and …

Persistent link: https://www.econbiz.de/10012657391