How to cite this paper
Nguyen, T., To, Y & Nguyen, T. (2020). Auditing quality from perspective of auditing firms in Vietnam.Accounting, 6(5), 763-772.
Refrences
Adeniyi, S. I., & Mieseigha, E. G. (2013). Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 275-283.
Basioudis, I., & Fifi, F. (2004). The Market for Professional Services in Indonesia. International Journal of Auditing, 8(2), 153 – 164. https://doi.org/10.1111/j.1099-1123.2004.00087.x
Baotham, S., & Ussahawanitchakit, P. (2009). Audit independence, quality, and credibility: effects on reputation and sustainable success of CPAs in Thailand. International Journal of Business Research, 9(1), 1-9.
Bonner, S. E., & Lewis, B. L. (1990). Determinants of Auditor Expertise. Journal of Accounting Research, 28, 1-20. doi:10.2307/2491243
Chen, C. Y., Lin, C. J., & Lin, Y. C. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?. Contemporary Accounting Research, 25(2), 415-445.
Choi, J. -H., Kim, C.F., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality and audit pricing. Auditing: A Journal of Practice and Theory, 29 (1), 73-97. https://doi.org/10.2308/aud.2010.29.1.73
Chung, H., & Kallapur, S. (2003) Client importance, nonaudit services, and abnormal accruals. The Accounting Review, October 2003, 78(4), 931-955.
Clive, L. (1999). Are large auditors more accurate than small auditors?. Journal Accounting and Business Research. 29(3), 217-22.
Donald, R., Deis, J., & Gary, A. G. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67(3), 462-479.
Eko, S. (2012). Determinant factors affecting the audit quality: An Indonesian perspective. Global Review of Accounting and Finance, 3(2), 42-57;
Gul, F. A., Sami, H., & Zhou, H. (2009). Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice & Theory, 28(1), 29–51.
Kallapur, S., Sankaraguruswamy, S., & Zang, Y. (2010). Audit Market Concentration and Audit Quality. 1-55. SSRN Electronic Journal. doi:10.2139/ssrn.1546356.
Kinney, W. R., Palmrose, Z.-V., & Scholz, S. (2004). Auditor independence, non-audit services, and restatements: Was the U.S. government right?. Journal of Accounting Research, 42(3), 561–588. doi:10.1111/j.1475-679x.2004.t01-1-00141.x
Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research (JABR), 21(1).
Matsumura, E. M., & Tucker, R. R. (1995). Second partner review: An analytical model. Journal of Accounting, Auditing & Finance, 10(1), 173–200.
Mansi, S. A., Maxwell, W. F., & Miller, D. P. (2004), Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research, 42(4), 755-793;
Michael, F. (2002). Auditor–provided consultancy services and their associations with audit fees and audit opinions. Journal of Business Finance & Accounting, 29(5-6), 661-693. https://doi.org/10.1111/1468-5957.00446
Ministry of Finance (2015). Circular 202/2015/ TT-BTC on listed securities issued by Ministry of Finance, Hanoi, September 18, 2015. Hanoi
Novie, S. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 082-087.
Nguyen Dinh Tho (2011). The scientific method in business research. Labour and Social Publishing House
Otley, D. T., & Pierce, B. J. (1996). Auditor time budget pressure: consequences and antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31- 58.
Jansen, E., & Von Glinow, M. A. (1985). Ethical ambivalence and organizational reward systems. Academy of Management Review, 10(4), 814–822.
Frederick, W. T. (1991). The Principles of Scientific Management. New York, London, Harper & Brothers, 261 – 239.
Fullerton, R., & Durtschi, C. (2004). The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors. 1-38. SSRN Electronic Journal. doi:10.2139/ssrn.617062
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36(4), 345–368.
Stanley, J. D., & Todd DeZoort, F. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131–159.
Susan, A., & Kaplan, S. E. (2003). Review partners' reactions to contact partner risk judgments of prospective clients. Auditing: A Journal of Practice & Theory, 22 (1), 29-45.
Terrence, B. O'Keefe, Dan, A. S., & Michael, T. S. (1994). The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research, 32(2), 241-261.
Vanstraelen (2000). Impact of renewable long-term audit mandates on audit quality’. European Accounting Review, 9(3), 419-442;
Velicer, W. F., & Fava, J. L. (1998). Affects of variable and subject sampling on factor pattern recovery. Psychological Methods, 3(2), 231–251. doi:10.1037/1082-989x.3.2.231
Zhan Shu, S. (2000). Auditor resignations: clientele effects and legal liability. Journal of Accounting and Economics, 29(2), 173–205. doi:10.1016/s0165-4101(00)00019-7
Basioudis, I., & Fifi, F. (2004). The Market for Professional Services in Indonesia. International Journal of Auditing, 8(2), 153 – 164. https://doi.org/10.1111/j.1099-1123.2004.00087.x
Baotham, S., & Ussahawanitchakit, P. (2009). Audit independence, quality, and credibility: effects on reputation and sustainable success of CPAs in Thailand. International Journal of Business Research, 9(1), 1-9.
Bonner, S. E., & Lewis, B. L. (1990). Determinants of Auditor Expertise. Journal of Accounting Research, 28, 1-20. doi:10.2307/2491243
Chen, C. Y., Lin, C. J., & Lin, Y. C. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?. Contemporary Accounting Research, 25(2), 415-445.
Choi, J. -H., Kim, C.F., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality and audit pricing. Auditing: A Journal of Practice and Theory, 29 (1), 73-97. https://doi.org/10.2308/aud.2010.29.1.73
Chung, H., & Kallapur, S. (2003) Client importance, nonaudit services, and abnormal accruals. The Accounting Review, October 2003, 78(4), 931-955.
Clive, L. (1999). Are large auditors more accurate than small auditors?. Journal Accounting and Business Research. 29(3), 217-22.
Donald, R., Deis, J., & Gary, A. G. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67(3), 462-479.
Eko, S. (2012). Determinant factors affecting the audit quality: An Indonesian perspective. Global Review of Accounting and Finance, 3(2), 42-57;
Gul, F. A., Sami, H., & Zhou, H. (2009). Auditor disaffiliation program in China and auditor independence. Auditing: A Journal of Practice & Theory, 28(1), 29–51.
Kallapur, S., Sankaraguruswamy, S., & Zang, Y. (2010). Audit Market Concentration and Audit Quality. 1-55. SSRN Electronic Journal. doi:10.2139/ssrn.1546356.
Kinney, W. R., Palmrose, Z.-V., & Scholz, S. (2004). Auditor independence, non-audit services, and restatements: Was the U.S. government right?. Journal of Accounting Research, 42(3), 561–588. doi:10.1111/j.1475-679x.2004.t01-1-00141.x
Margheim, L., Kelley, T., & Pattison, D. (2005). An empirical analysis of the effects of auditor time budget pressure and time deadline pressure. Journal of Applied Business Research (JABR), 21(1).
Matsumura, E. M., & Tucker, R. R. (1995). Second partner review: An analytical model. Journal of Accounting, Auditing & Finance, 10(1), 173–200.
Mansi, S. A., Maxwell, W. F., & Miller, D. P. (2004), Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research, 42(4), 755-793;
Michael, F. (2002). Auditor–provided consultancy services and their associations with audit fees and audit opinions. Journal of Business Finance & Accounting, 29(5-6), 661-693. https://doi.org/10.1111/1468-5957.00446
Ministry of Finance (2015). Circular 202/2015/ TT-BTC on listed securities issued by Ministry of Finance, Hanoi, September 18, 2015. Hanoi
Novie, S. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 082-087.
Nguyen Dinh Tho (2011). The scientific method in business research. Labour and Social Publishing House
Otley, D. T., & Pierce, B. J. (1996). Auditor time budget pressure: consequences and antecedents. Accounting, Auditing & Accountability Journal, 9(1), 31- 58.
Jansen, E., & Von Glinow, M. A. (1985). Ethical ambivalence and organizational reward systems. Academy of Management Review, 10(4), 814–822.
Frederick, W. T. (1991). The Principles of Scientific Management. New York, London, Harper & Brothers, 261 – 239.
Fullerton, R., & Durtschi, C. (2004). The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors. 1-38. SSRN Electronic Journal. doi:10.2139/ssrn.617062
Francis, J. R. (2004). What do we know about audit quality? The British Accounting Review, 36(4), 345–368.
Stanley, J. D., & Todd DeZoort, F. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131–159.
Susan, A., & Kaplan, S. E. (2003). Review partners' reactions to contact partner risk judgments of prospective clients. Auditing: A Journal of Practice & Theory, 22 (1), 29-45.
Terrence, B. O'Keefe, Dan, A. S., & Michael, T. S. (1994). The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research, 32(2), 241-261.
Vanstraelen (2000). Impact of renewable long-term audit mandates on audit quality’. European Accounting Review, 9(3), 419-442;
Velicer, W. F., & Fava, J. L. (1998). Affects of variable and subject sampling on factor pattern recovery. Psychological Methods, 3(2), 231–251. doi:10.1037/1082-989x.3.2.231
Zhan Shu, S. (2000). Auditor resignations: clientele effects and legal liability. Journal of Accounting and Economics, 29(2), 173–205. doi:10.1016/s0165-4101(00)00019-7