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The Impact of Audit Quality on Share Prices: Evidence from Listed Real Estate Companies in the Vietnamese Stock Market

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Lam Thi Thanh Huyen

    (Academy of Finance)

  • Nguyen Thi Thanh Phuong

    (Academy of Finance)

  • Nguyen Thi Quynh Cham

    (Academy of Finance)

  • Ngo Hoai Nam

    (University of Economics—Technology for Industries)

Abstract

This article’s purpose is to examine the effect of audit quality on listed real estate businesses' share prices on the Vietnamese stock market. Audit quality is measured by the authors based on the auditor tenure, the size, and reputation of the audit firm as well as the audit firm's tenure. The study focuses on a sample of 56 real estate companies that were listed on the Vietnamese stock market between 2010 and 2022. The study included three regression techniques: Pool OLS, Random Effect Model (REM), Fixed Effects Model (FEM), and Generalized Method of Moments (GMM) to assess the impact of the variables reflecting audit quality on the market price per share of listed businesses. The authors' findings demonstrate that the audit quality significantly affects the share prices share prices of real estate companies listed on the Vietnam stock market. Specifically, the study identifies that the scale and reputation of the auditing firm, auditor tenure, and audit firm tenure all significantly affect the changes in the market price per share of real estate businesses on the Vietnamese stock market.

Suggested Citation

  • Lam Thi Thanh Huyen & Nguyen Thi Thanh Phuong & Nguyen Thi Quynh Cham & Ngo Hoai Nam, 2024. "The Impact of Audit Quality on Share Prices: Evidence from Listed Real Estate Companies in the Vietnamese Stock Market," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 97-107, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_10
    DOI: 10.1007/978-981-99-8472-5_10
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