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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

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

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

Does entrepreneurship improve the livelihood of young people? Evidence from the NDE program beneficiaries in Kano state, Nigeria

Adeyanju, Dolapo F.; Akomolafe, Kehinde J.; Mburu, John I. - In: Cogent Business & Management 10 (2023) 2, pp. 1-21

Entrepreneurship has evolved into a valuable tool for facilitating job creation in response to Nigeria's youth bulge …

Persistent link: https://www.econbiz.de/10014527428

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria

Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent Business & Management 10 (2023) 2, pp. 1-25

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of … Efficacy (VIE), revenue, profit, employees, customers, and SMEs size on VAT compliance among SMEs in Nigeria. Using both … primary and secondary data in the study population comprised all registered SMEs in Nigeria. The study used a sample of 3 …

Persistent link: https://www.econbiz.de/10014527695

The role of Chinese products demand and supply in reducing market cost and improving technological performance: Empirical evidence from South Africa, Nigeria, and Egypt

Omonijo, Oluwole Nurudeen; Yunsheng, Zhang - In: Cogent Business & Management 10 (2023) 1, pp. 1-20

products have reduced market costs in South Africa, Nigeria, and Egypt? (2) What impact do Chinese products have on the …

Persistent link: https://www.econbiz.de/10014527725

Are there study mode differences in perceptions of university education service quality? Evidence from Zambia

Mwiya, Bruce; Siachinji, Beenzu; Bwalya, Justice; … - In: Cogent Business & Management 6 (2019), pp. 1-19

While a plethora of studies examines the relationships amongst university education service quality, customer satisfaction and loyalty, there is hardly any focus in the literature on study mode differences. Further, many developing country contexts such as Zambia are under-researched, limiting...

Persistent link: https://www.econbiz.de/10012117388

Improving service quality, accountability and transparency of local government: The intervening role of information technology governance

Sofyani, Hafiez; Riyadh, Hosam Alden; Fahlevi, Heru - In: Cogent Business & Management 7 (2020) 1, pp. 1-20

This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried...

Persistent link: https://www.econbiz.de/10012657094