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Home > Archives > Volume 20, No 8 (2022) > Article

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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