Auditing firm size

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 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

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 9 5   Download

is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

269p runthenight04 02-02-2023 5 2   Download

This paper attempts to find empirical evidences of the factors affecting capital expenditure of non-financial listed companies on the Hanoi Stock Exchange. The paper uses data from 190 non-financial listed companies on the Hanoi Stock Exchange from 2010 to 2017. By using General Method of Moments (GMM), the results of the study showed that the free cash flow and company size have positively effect on capital expenditure while interest expense and depreciation expense have negatively effect on capital expenditure of non-financial companies listed on the Hanoi Stock Exchange.

16p huyetthienthan 23-11-2021 13 2   Download

This article provides an overview of the factors influencing independent auditing opinions from domestic as well as foreign studies to provide future research direction. The author uses the methodology of secondary and international literature to synthesize the influence factors. The research overview will provide a comprehensive review of academic research pertaining to factors, models, and sample sizes that have been researched to help other researchers have a meaningful background and considerations impact factors that need to be further tested.

10p huyetthienthan 23-11-2021 10 1   Download

This study delved into the impact of debt to equity ratio on return on assets (ROA) and return on equity (ROE). The research data was collected from the financial statements of 73 construction companies listed on the Vietnam’s stock market during the period from 2008 to 2015. The research results showed that in listed construction companies, the debt to equity ratio negatively affects return on assets and return on equity. In addition, firm size, revenue growth rate and asset turnover ratio have negative impacts on ROA and ROE, while firm age has positive impact on both ROA and ROE.

12p huyetthienthan 23-11-2021 21 2   Download

This research is an empirical research studying the effect of the auditor tenure on audit quality. The research adopts the positivist stance and deductive approach, employing quantitative method to study the relationship between audit rotation and audit quality. Specifically, the Chinese audit market will be targeted where the policy was implemented in 2004. Basically, this study is about the trade-off between improving auditors’ or firms’ independence from the clients and the increase in effectiveness and efficiency due to prior knowledge of and relationship with the clients.

15p huyetthienthan 23-11-2021 11 1   Download

Financial statements are written records that convey the business operations and financial performance of a company, directly affecting investors' decisions. However, at present, the awareness of investors or auditing firms is still limited in controlling the quality of audits.

15p tamynhan6 14-09-2020 12 1   Download

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level.

22p nguathienthan5 03-06-2020 18 1   Download

This paper investigates the impact of corporate governance on firm value measured by Tobin’s Q. Different corporate governance proxies i.e. board size, board independence, audit committee and CEO duality are interacted with firm value.

12p kelseynguyen 26-05-2020 14 1   Download

This study employs a sample of 142 foreign direct investment (FDI) firms in Vietnam in 2019. We use Linear regression analysis, modelling audit delay as a function of the following explanatory variables: firm size, audit firm type, sign of income, audit opinion, and leverage.

8p kelseynguyen 26-05-2020 32 2   Download

The population of this research is trading companies listing on the Indonesia Stock Exchange. The number of samples obtained was 32 companies that have been determined by purposive sampling method. Test result shows that the solvency and age variables of the company have no effect against audit report lag. The firm size affects the audit report lag.

6p tociitocii 24-04-2020 23 0   Download

The study examined the empirical relationship between firm size, financial leverage and level of cash and cash equivalents of selected quoted manufacturing firms in the Nigerian Stock Exchange. Ex-post-facto research approach via panel least squares was employed to assess the nature and extent of association between these variables. Data were collated from the audited annual reports of thirty-seven (37) manufacturing firms for the thirteen year period: 2006-2018.

10p tociitocii 24-04-2020 12 0   Download

This study was conducted to investigate the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on voluntary disclosure level of rural banks in the Ashanti region of Ghana.

24p nguyenminhlong19 21-04-2020 15 1   Download

The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors.

7p vithomasedison2711 14-08-2019 29 0   Download

Notification of absence of employee having delegated approval authorization will be released by Head of Department to Director HR, Director IT, Director Finance, and Internal Audit Services. In addition, copy to Director IBA for absence of Level 3 employees.

46p lenh_hoi_xung 22-02-2013 54 4   Download

Co-operative movement in Tripura started in 1949 and over the years there has been a gradual expansion in size, numbers and volume of operations of Co-operative Societies in the State. Now Co-operative Societies of diversified activities have come up and with the growth of the Co-operative movement its accounting system also gets complicated. Audit of Co-operatives has become a big job to complete it in time maintaining the quality and efficiency.

31p tay_thi_le 19-02-2013 64 4   Download

Panel C of Table 5 describes the board’s audit committee for our restating and control samples. With the exception of one restating firm (Oil-Dry Company), each firm in both our samples has an audit committee. In many respects, the structure of this committee is similar for the two groups of firms. The median size of this committee is three members in each group. The mean (median) proportion of independent directors on this committee (PIDAUD) is about 94 percent (100 percent) in both groups. But there is one striking difference between the two groups.

97p bin_pham 06-02-2013 59 5   Download

We analyze a sample of 159 U.S. public companies that restated their earnings in the years 2000 or 2001 and an industry-size matched control sample of 159 nonrestating firms. We have assembled a unique, handcollected data set that contains detailed information on the corporate governance characteristics of these 318 firms. Our sample includes restatements by prominent firms such as Abbott Laboratories, Adelphia, Enron, Gateway, Kroger, Lucent, Rite-Aid, Tyco, and Xerox.

81p bin_pham 06-02-2013 50 6   Download