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The Effect of Audit Quality on Earnings Management: Evidence from Vietnamese Industrial Listed Companies

In: Proceedings of the 5th International Conference on Research in Management and Technovation

Author

Listed:
  • Hieu Duc Pham

    (Thuongmai University)

  • Anh Ha Hoang

    (Foreign Trade University)

Abstract

This paper examines whether a higher audit quality would result in a financial report that is more accurate and equitable. Audit quality is considered by the presence of audit committee under the board of directors, hiring Big 4 as independent auditor, and independent auditor tenure. This study applied a quantitative research approach with secondary data of 177 Vietnamese industrial listed companies from 2010 to 2023. The industrial sector has developed a number of vital economic sectors, laying the groundwork for long-term growth and advancing Vietnam’s modernization and industrialization process. The results indicate that the hiring of Big 4 firms to audit financial statements and longer independent auditor tenure made a difference that could limit earnings management. However, the presence of an audit committee did not have a significant impact on earnings management for listed industrial enterprises in Vietnam. The study took into account the influence of control factors such as return on asset, financial leverage, cash flows from operation, and Covid-19 pandemic. The authors finally made recommendations for law maker, investor, creditor, and other stakeholders. Limitation and suggestion for future studies can be found at the end of this paper.

Suggested Citation

  • Hieu Duc Pham & Anh Ha Hoang, 2025. "The Effect of Audit Quality on Earnings Management: Evidence from Vietnamese Industrial Listed Companies," Springer Proceedings in Business and Economics, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai (ed.), Proceedings of the 5th International Conference on Research in Management and Technovation, pages 227-238, Springer.
    • Handle: RePEc:spr:prbchp:978-981-97-9992-3_15
    DOI: 10.1007/978-981-97-9992-3_15
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