越南股票市场非金融上市公司审计师选择的决定因素

Int. J. Asian Bus. Inf. Manag. Pub Date : 2022-07-01 DOI:10.4018/ijabim.289825

P. Thu, Thai Hong Thuy Khanh

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引用次数: 1

摘要

审计在保持和发布高质量的财务报表方面发挥着重要作用。本文研究了影响发展中国家审计师选择的因素。作者利用STATA对2014年至2017年期间越南上市公司数据样本进行了二元Logistic检验。这些研究检查了事务所本身的特征或客户的特征，促使在相同的监管环境中选择审计师的过程。结果表明，公司规模、公司成长与审计师选择之间存在正相关关系。财务杠杆与审计事务所的选择呈负相关。

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

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.

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Int. J. Asian Bus. Inf. Manag.

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