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The impact of ownership structure on the audit quality of Vietnam listed companies

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The paper aims to investigate the impact of ownership structure on the audit quality in Vietnam listed companies within a five-year period 2015-2019. The empirical results from Probit models and Feasible Generalised Least Squares method show that ownership by institutional and foreign investors have positive impact on listed firms’ audit quality while family and government ownership do not affect audit quality.

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Nội dung Text: The impact of ownership structure on the audit quality of Vietnam listed companies

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