DOI: 10.14704/nq.2022.20.8.NQ44518
Factors Affecting Audit Quality: Experimental Research in Vietnam
Pham Huy Hung
Abstract
The article focuses on the factors affecting the audit quality of independent audit firms in Vietnam, from the
perspective of stakeholders. The analysis of 252 survey samples from auditors, accountants, tax agency staff, bankers
and investors corroborated with quantitative research methods and regression analysis showed that 10 key factors
have a significant impact on audit quality arranged in descending order as follows: Professional experience of
auditors; Auditor independence; Auditor's tenure; Relevant legal system; Degree of compliance with professional
standards; Auditor's reputation and size; Company's working conditions for auditors; Nonaudit services; Seasonal
pressure for auditors; and Quality control system. The findings from the empirical research are the basis for the
author to make recommendations and suggestions to stakeholders to improve the quality of auditing in Vietnam in
the coming time.
Keywords
Auditor Quality, Auditor, Vietnam
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