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 Audit Firm Size, Audit Fee, Audit Reputation and Audi Quality: The Case of Listed Companies in Vietnam
Tác giả hoặc Nhóm tác giả: Ngoc Kim Pham; Hung Nguyen Duong; Tin Pham Quang; Nga Ho Thi Thuy
Nơi đăng: Asian Journal of Finance & Accounting ISSN 1946-052X; Số: vol. 09;Từ->đến trang: 429 - 447;Năm: 2017
Lĩnh vực: Chưa xác định; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
Audit quality is considered as an essential factor affecting the reliability of financial
information. The aim of this study is to assess the effects of audit firm characteristics,
including audit reputation, audit fees and audit firm size, on audit quality. A sample of 192
companies listed on Hanoi and Ho Chi Minh Stock Exchange for the period of 2006-2014
was selected. Multiple regression was used to analyze the data. The findings show that Big 4
auditors in Vietnam provide high audit quality than non-Big 4 auditors. Interestingly, in
Vietnam context, except for the audit firms in the Big 4 group, the findings suggest that
smaller audit firms provide better audit quality. Additionally, the results reveal that the more
audit fees the auditors receive, the lower audit quality they provide. The critical role of audit
quality has attracted significantly scholarly attention, however, prior studies have mainly
focused on firms in developed countries. Little is known about audit quality in an emerging
economy context such as Vietnam. This study adds to the limited number of studies on audit
quality of listed companies in emerging economies.
ABSTRACT
Audit quality is considered as an essential factor affecting the reliability of financial
information. The aim of this study is to assess the effects of audit firm characteristics,
including audit reputation, audit fees and audit firm size, on audit quality. A sample of 192
companies listed on Hanoi and Ho Chi Minh Stock Exchange for the period of 2006-2014
was selected. Multiple regression was used to analyze the data. The findings show that Big 4
auditors in Vietnam provide high audit quality than non-Big 4 auditors. Interestingly, in
Vietnam context, except for the audit firms in the Big 4 group, the findings suggest that
smaller audit firms provide better audit quality. Additionally, the results reveal that the more
audit fees the auditors receive, the lower audit quality they provide. The critical role of audit
quality has attracted significantly scholarly attention, however, prior studies have mainly
focused on firms in developed countries. Little is known about audit quality in an emerging
economy context such as Vietnam. This study adds to the limited number of studies on audit
quality of listed companies in emerging economies.
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