Can Audit Quality Predict Earnings Persistence?

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-06-30 DOI:10.21315/aamj2023.28.1.7

Nguyen Vinh Khuong, Nguyen Thanh Liem, Tran Anh Tai

引用次数: 1

Abstract

Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a measure of audit quality. Quantitative analysis was adopted to analyse a sample of 228 listed firms in the Vietnamese stock market between 2014 and 2017. Findings suggested that audit quality has a positive effect on earnings persistence. This trend was also true for firm size and cash ratio, while debt ratio and firm age negatively impacted earnings persistence. The research contributes to current literature by proposing viable solutions for functional government agencies, audit companies, and enterprise managers in improving the quality of auditing and information disclosed.

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审计质量能否预测盈余持续性?

研究审计质量对盈余持续性的影响是管理者、投资者和研究人员感兴趣的问题。然而，结果却不一致。因此，本研究旨在检验审计质量与盈余持续性之间的联系，并将审计事务所规模作为审计质量的衡量标准。采用定量分析的方法，对2014年至2017年越南股市228家上市公司的样本进行了分析。结果表明，审计质量对盈余持续性具有正向影响。这一趋势也适用于公司规模和现金比率，而负债率和公司年龄对盈利持续性产生负面影响。本研究为政府职能机关、审计公司和企业管理者在提高审计质量和信息披露质量方面提出了可行的解决方案，为现有文献做出了贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.