The Impact of the Use of Independent Auditing on Credit Accessibility: The Case of Vietnamese SMEs

Chia sẻ: Nguyễn Minh | Ngày: | Loại File: PDF | Số trang:11

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The Impact of the Use of Independent Auditing on Credit Accessibility: The Case of Vietnamese SMEs

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The current study developed a model of the influence of independent auditing on credit accessibility by employing a qualitative method to identify the impact of independent auditing on credit accessibility in Vietnamese SMEs. The results of this study reveal that the use of external auditing is one of the key criteria to accessing credit in Vietnamese SMEs.

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