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RESEARCH ON FACTORS AFFECTING ORGANIZATIONAL STRUCTURE, OPERATING MECHANISM AND AUDIT QUALITY: AN EMPIRICAL STUDY IN VIETNAM

16 citations0/0 files storedJournal of Business Economics and Management

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This research aims to determine factors affecting and the level of their influence on or-ganizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method.Combination of the qualitative re-search method and the quantitative research method on the basis of meta-analysis and synthesis of existing information from various sources and results of interviews carried out in early 2018 using a questionnaire for 270 auditors who now work at audit firms in Vietnam. The results of the research showed that factors affecting the operating mechanism of audit firms include the legal system, quality control and internal corporate governance. Factors affecting the audit quality are the organizational structure and the operating mechanism of audit firms. Among these factors, the operating mechanism has the greatest impact on and plays a decisive role in the audit quality. In addition, the research showed that factors affecting the organizational structure of audit firms in Vietnam are unobvious

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References

1999Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives 2004A Beginner's Guide to Structural Equation Modeling 2014A review of archival auditing research 1989A New Incremental Fit Index for General Structural Equation Models 1981Auditor independence, ‘low balling’, and disclosure regulation 2011A Framework for Understanding and Researching Audit Quality 2005Auditor Tenure and Perceptions of Audit Quality 1993Auditing Standards, Legal Liability, and Auditor Wealth

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