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The Research of Factors Affecting the Quality of Audit Activities: Empirical Evidence in Vietnam

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  • Phan Hai

Abstract

The purpose of this study is to determine the factors that affect the quality of auditing activities in Vietnam. Through the method of qualitative research and quantitative based user auditing reliability Cronbach’s Alpha, testing factors explored (EFA) and the regression analysis, the results of the study showed much weaker influences with different levels of influence on the quality of independent auditing activities. Which elements of the organizational structure, scope of services provided are the factors that have the greatest impact on the quality of the audit. Besides the elements of the cost and staff capacity, ownership of enterprises audit, quality control work inside, quality control work outside also have implications significantly to the quality of audit activities in Vietnam.

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  • Phan Hai, 2016. "The Research of Factors Affecting the Quality of Audit Activities: Empirical Evidence in Vietnam," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(3), pages 1-83, February.
    • Handle: RePEc:ibn:ijbmjn:v:11:y:2016:i:3:p:83
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    References listed on IDEAS

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    1. Ronald A. Davidson & Dean Neu, 1993. "A Note on the Association between Audit Firm Size and Audit Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 479-488, March.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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