Improving the quality of financial statement audit services in Vietnamese enterprises
DOI:
https://doi.org/10.61591/jslhu.15.320Keywords:
Financial Statements, Auditing Financial Statements, Auditing QualityAbstract
This study explores the factors affecting the quality of financial statement audit services in Vietnamese enterprises. Primary data were collected in a survey with a sample of 243 respondents in the period from January 2023 to March 2023 via email (google form). The research uses data analysis and processing tools such as descriptive statistics method, a test of the scale reliability, exploratory factor analysis (EFA) and a hypothesis test under multiple regression analysis modelsusing the least squares method. From the results of the research model testing, it is shown that the impact level of factors on the quality of auditing financial statements of enterprises in Vietnam in a descending order includes audit time, professional qualifications, Experience, professionalism, and audit process.
References
Probohudono, A, N,, Sugiharto, B, & Arifah, S, (2019), The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia, Journal of Contemporary Accounting, 1(3), 173–187, https://doi,org/10,20885/jca,vol1,iss3,art5
The Treasury 2010, Audit quality in Australia: a strategic review, Commonwealth of Australia, viewed 10 March 2011< http://www,ag,gov,au/cca>,
Alim, MN, Trisni, H & Lilik, P 2007, ‘The effect of competence and independence to the audit quality’, Proceeding of national accounting symposium X Indonesian Accounting Association, Makassar, Indonesia, pp, 31-48,
Jensen, C,, & Meckling, H, (1976), Theory of the Firm: Managerial behavior, agency costs and ownership structure, 3, 305–360,
Conklin, EJ 1993, ‘Capturing organizational memory’, Proceedings of group ware 92, D, Coleman (Ed,), Morgan Kaufmann, San Mateo, pp, 561-65
DeAngelo, LE 1981, ‘Auditor size and audit quality’, Journal of Accounting and Economics, vol, 3, no, 3, pp, 183-99,
Kolodner, J 1996, ‘Reconstructive memory: a computer model’, Cognitive Science, vol, 7, pp, 281-328
Ashton, RH 1990, ‘Pressure and performance in accounting decision settings: paradoxical effects of incentives, feedback and justification’, Journal of Accounting Research, vol, 28, pp, 148-80
Messier, WFJ & Quilliam, WC 1992, ‘The effect of accountability on judgment develompment of hypothesis for auditing’, Auditing: A Journal of Practice & Theory, vol, 11, pp, 123-138
Cloyd, CB 1997, ‘Performance in tax reseach tasks: the joint effect of knowledge and accountability’, Journal of Accounting Review, vol, 72, no, 1, pp, 111-30
Tan, HT & Libby, R 1997, ‘Tacit managerial versus technical knowledge as determinant of audit expertise in the field’, Journal of Accounting Research, vol, Spring, pp, 97-113
Tan, HT & Kao, A 1999, ‘Accountability effect on auditor’s performance: the influence of knowledge, problem solving ability and task complexity’, Journal of Accounting Research, vol, 37, no, 1, pp, 208-23
Ramadhani Calocha, Eliada Herwiyanti, 2020, Factors that affect audit quality, Journal of Contemporary Accounting, Volume 2, Issue 1, 2020, 35-48
Lại Thị Thu Thủy và Phạm Đức Hiếu (2017), Các nhân tố ảnh hưởng tới chất lượng kiểm toán báo cáo tài chính của các công ty kiểm toán độc lập: Nghiên cứu khách hàng kiểm toán là các doanh nghiệp FDI tại Việt Nam, Tạp chí công thương, số 17,
Hair, J, F,, Black, W, C,, Babin, B, J,, & Anderson, R, E, (2009), Multivariate Data Analysis (7 edition), Pearson Prentice Hall,
Bollen, K, A, (1989), A New Incremental Fit Index for General Structural Equation Models, Sociological Methods & Research, 17(3), 303–316, https://doi,org/10,1177/0049124189017003004
