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 The effects of audit firm characteristics on audit quality of listed companies in Vietnam
Tác giả hoặc Nhóm tác giả: Pham Kim Ngoc, Duong Nguyen Hung, Pham Quang Tin, Ho Thuy Nga
Nơi đăng: International Conference on Accounting and Finance, ICOAF 2016, 20 May 2016, Danang, Vietnam; Số: 1485;Từ->đến trang: 1113-124;Năm: 2016
Lĩnh vực: Chưa xác định; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
Audit quality is considered as one of the factors affecting the reliability of financial information. The aim of this study is to assess the effect of audit firm characteristics, including audit reputation, audit fees and audit firm size, on audit quality. Using a large sample of companies listed on Hanoi and Ho Chi Minh Stock Exchange for the period of 2006-2014, the results show that only audit firm reputation is positively related to audit quality. The remaining factors, audit firm size and audit fees, have negative relationships with audit quality. This study adds to the limited number of studies on audit quality of listed companies in Vietnam
ABSTRACT
Audit quality is considered as one of the factors affecting the reliability of financial information. The aim of this study is to assess the effect of audit firm characteristics, including audit reputation, audit fees and audit firm size, on audit quality. Using a large sample of companies listed on Hanoi and Ho Chi Minh Stock Exchange for the period of 2006-2014, the results show that only audit firm reputation is positively related to audit quality. The remaining factors, audit firm size and audit fees, have negative relationships with audit quality. This study adds to the limited number of studies on audit quality of listed companies in Vietnam
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