Determinants of Auditor Choice in Non-Financial Listed Firms on the Vietnamese Stock Market

Phung Anh Thu, Thai Hong Thuy Khanh

Source Title: International Journal of Asian Business and Information Management (IJABIM)13(2)

ISSN: 1947-9638|EISSN: 1947-9646|EISBN13: 9781799897590|DOI: 10.4018/IJABIM.289825

MLA

Thu, Phung Anh, and Thai Hong Thuy Khanh. "Determinants of Auditor Choice in Non-Financial Listed Firms on the Vietnamese Stock Market." IJABIM vol.13, no.2 2022: pp.1-17. http://doi.org/10.4018/IJABIM.289825

APA

Thu, P. A. & Khanh, T. H. (2022). Determinants of Auditor Choice in Non-Financial Listed Firms on the Vietnamese Stock Market. International Journal of Asian Business and Information Management (IJABIM), 13(2), 1-17. http://doi.org/10.4018/IJABIM.289825

Chicago

Thu, Phung Anh, and Thai Hong Thuy Khanh. "Determinants of Auditor Choice in Non-Financial Listed Firms on the Vietnamese Stock Market," International Journal of Asian Business and Information Management (IJABIM) 13, no.2: 1-17. http://doi.org/10.4018/IJABIM.289825

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Abstract

Audit plays an important role in maintaining and issuing high-quality financial statements. This article investigates the factors that can affect auditor choice in developing countries. The authors utilize STATA to test Binary Logistic on a sample of Vietnamese listed ﬁrms data during the period between 2014 and 2017. These studies have examined the characteristics of the firm itself or the client's characteristics, prompting the process of selecting an auditor in the same regulatory environment. The results present that there is a positive relationship between firm size, firm growth, and auditor choice. While financial leverage has a negative relationship with the selection of audit firms.