Audit firms

This study investigates the importance of firm-level green reputation on client-side financial watchdogs’ reactions characterized by audit fees and credit ratings. Using a comprehensive sample of US-listed firms over 2007-2020, we find that firms with high environmental reputation risk (ERR) are positively associated with higher audit fees, and they also tend to receive lower credit ratings.

7p viambani 18-06-2024 2 0   Download

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

12p leminhvu111 07-06-2024 1 0   Download

This study aims to identify and explain the risk factors which arise from audit of consolidated financial statements for Vietnam listed steel companies. The qualitative research methodology was used including questionnaires and interviews with professional auditors of independent audit firms in Vietnam, who have experience in conducting group audits for listed steel companies.

12p leminhvu111 07-06-2024 3 0   Download

The topic “Determination of materiality in group audit conducted by audit firms in Vietnam” will focus on the current practice of audit firms in Vietnam regarding using materiality in performing group audit. This practice showed that there is a need for further guidance on materiality for group audit.

15p leminhvu111 07-06-2024 2 0   Download

Digital transformation has led to the application of technology in a variety of industries. This study aims to synthesize the landscape of applying big data and data analytics in auditing and proposes recommendations for Vietnamese audit firms. The authors used a qualitative data analysis method to examine the research topic, collecting relevant information relating to the application of technology in Vietnamese and foreign audit firms.

8p viellison 06-05-2024 3 1   Download

The disclosure time of financial reports is calculated from the end of a financial year to the date of announcing the audit report. Disclosure time allows firms to measure the time needed to complete the preparation and auditing process of their financial reports after the conclusion of a financial year. The article investigates the factors influencing the disclosure time of financial information by listed companies in Vietnam.

10p viellison 06-05-2024 1 1   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

This study aimed to investigate the relationship between internal corporate governance attributes and capital structure in a supply chain process of Malaysian listed firms. Most of prior works were based on agency theory, and the results are mixed. This study endeavored to examine the complementary relationship between multiple factors of governance to avoid providing repeated evidences and or to enrich the existing literature with different perspective, which can be achieved by supply chain strategy. The study was conducted in Malaysian listed firm of period 2014-2015.

12p longtimenosee09 08-04-2024 3 0   Download

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 11 4   Download

In this paper, we analyze the impact of GST to external auditors and internal control system of the Malaysian listed firms from year 2014 to 2016 using the paired t-test. We identify that the changes in audit firms and audit partners occurred during GST implementation period. Thus, no major significant impact occurred to position of external auditors and internal control system during and after GST implementation.

13p longtimenosee04 06-03-2024 4 1   Download

Continued part 1, part 2 of ebook "International accounting and transnational decisions" provides readers with contents including: a comparison of various international proposals on inflation accounting; accounting for the effects of changing prices social reporting; employees and the corporate social report; management audit and social indicators; transnational financial decisions and control foreign investment decisions; a synthesis of foreign direct investment theories and theories of the multinational firm capital budgeting and long-term financing;...

248p tuongnhuoclan 27-11-2023 3 3   Download

Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: revised pension rules and the cost of debt; an examination of comment letters to the IASC; demographic challenges facing the cpa profession; the effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees; deregulation and voluntary disclosure by the airlines - a case study;...

191p tuongnhuoclan 27-11-2023 3 3   Download

Continued part 1, part 2 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: attestation; accounting and review services; consulting services; quality control; tax services; personal financial planning; statement on standards for valuation services; cross-references to statements on auditing standards; basic personal financial planning engagement functions and responsibilities;...

187p tuongnhuoclan 27-11-2023 8 3   Download

Continued part 1, part 2 of ebook "Accounting ethics (2nd edition)" provides readers with contents including: the auditing function; the ethics of managerial accounting; the ethics of tax accounting; ethics applied to the accounting firm; current debates on accounting issues;...

131p tuongnhuoclan 27-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Research in accounting regulation: Volume 15" provides readers with contents including: research reports; sec audit requirements and audit fees; audit committee characteristics and auditor switches; staff accounting bulletin 101; the legality of the sec’s authority to regulate the scope of services for CPA firms; the development of financial reporting, the stock exchange and corporate disclosure in Thailand;...

162p mocthanhdao0210 20-11-2023 5 3   Download

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.

6p vipierre 02-10-2023 5 3   Download

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019.

15p viindra 06-09-2023 4 3   Download

This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies.

30p nhanchienthien 25-07-2023 7 5   Download

The growth of Fast-Moving Consumer Goods - FMCG requires businesses to be more attentive and concerned about the role of the non-financial information disclosure to meet a competitive advantage and enhance long-term development. This research identifies factors that can affect the non-financial information level of the FMCG companies listed in Vietnam Stock Market. The results show that profitability ratio, business size, independent auditing firms and the number of members of board of directors have a positive impact on the company's nonfinancial information disclosure level.

12p nhanchienthien 25-07-2023 8 5   Download

This study used data from companies listed on Ho Chi Minh Stock Exchange to investigate the factors impacting on audit fee. The data consisted of a sample of 110 listed companies in 2018. The result indicated that some factors significantly impact on audit fee including Corporate Governance (CG), BIG4 audit firms, Total Assets, and Time. Some other factors did not affect on audit fee include TobinQ and Industry.

5p nhanchienthien 25-07-2023 7 4   Download